Tennessee § 67-6-230 - Prepaid telephone calling cards.
Full text of Tennessee Tennessee Code Annotated § 67-6-230 — Prepaid telephone calling cards., with citation guidance and answers to common questions.
§ 67-6-230. Prepaid telephone calling cards.
Notwithstanding any other law to the contrary, the sale of a prepaid calling service and prepaid wireless calling service shall be subject to the tax levied on the sale of tangible personal property at retail by § 67-6-202 at the time of the sale or recharge of the calling card or authorization code. No additional tax imposed by this chapter shall be due when the telecommunication service is accessed or received by the user of the calling card or authorization code. Acts 2003, ch. 357, § 38; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2005, ch. 499, § 69; 2007, ch. 602, §§ 51, 53, 85; 2009, ch. 530, § 51; 2015, ch. 273, § 4. Compiler's Notes. Acts 2007, ch. 602, § 51 provided that Acts 2003, ch. 357, § 38, as amended by Acts 2004, ch. 959, § 68, as amended by Acts 2005, ch. 311, § 1, is repealed in its entirety, effective June 28, 2007. Acts 2007, ch. 602, § 53 provided that Acts 2005, ch. 499, § 69 is repealed in its entirety, effective July 28, 2007.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-6-230
What does Tennessee Code Annotated § 67-6-230 cover?
Section 67-6-230 ("Prepaid telephone calling cards.") is part of the Tennessee Code Annotated, the codified statutory law of Tennessee. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Tennessee § 67-6-230?
A common citation format is "Tennessee Code Annotated § 67-6-230" (Tennessee). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Tennessee law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Tennessee official source linked on this page or consult a licensed Tennessee attorney.
How does Tennessee § 67-6-230 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Tennessee can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Tennessee.