- NCBC held that actions of an authorized dealer for a prepaid wireless service provider in facilitating the deposit of money into customer accounts are taxable under North Carolina law as they constitute the sale of prepaid wireless calling services.
- This is because real time replenishments convey the right to purchase wireless services, regardless of whether they are used for such services or tangible personal property.
- This recent decision reverses a prior ruling from the North Carolina Office of Administrative Hearings.
Source Deloitte
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