The Vermont Department of Taxes noted that Vermont sources the sale of wireless prepaid calling sources in accordance with Section 310 of the Streamlined Sales and Use Tax Agreement. Section 314, subsection (C)(3) says that the sourcing for wireless prepaid calling services will follow the sourcing rules of section 310. It also states that the rule provided in Section 310, subsection (A)(5) shall include as an option the location associated with the mobile telephone number. (Streamlined Sales Tax, Vermont Department of Taxes, November 2009)