[§237-13.8]  Sales of telecommunicationsservices through prepaid telephone calling service.  (a)  For the purposesof this section, "prepaid telephone calling service" means the rightto exclusively purchase telecommunication services, paid for in advance, thatenables the origination of calls using an access number or authorization code,whether manually or electronically dialed.

(b)  If the sale or recharge of a prepaidtelephone calling service does not take place at the vendor's place ofbusiness, it shall be conclusively determined to take place at the customer'sshipping address; or if there is no item shipped, then it shall be thecustomer's billing address.

(c)  When a person licensed under this chaptersells prepaid telephone calling services to a licensed retail merchant, jobber,or other licensed seller for purposes of resale, the person shall be taxed as awholesaler selling tangible personal property.  All other sales of prepaidtelephone calling services shall be taxed as retail sales of tangible personalproperty.

(d)  For purposes of prepaid telephone callingservices only, all such services shall be taxed under this section and shall bein lieu of taxation under chapter 239. [L 2000, c 27, §1]