This ISP directory lists Internet Service Providers who offer dialup and other internet access services in the United States, organized by local phone calling areas.
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Which ISP gives refunds for unused service?

Answer:

Very few ISPs give refunds for month-to-month accounts, as they generally have to pay for an entire month to their wholesaler if you only logon once....

Sprint and AT&T Worldnet did send me prorated refunds, but that's probably because they are phone companies and think about refunds for partial months in that way, and run their own networks so they aren't using a wholesaler. (Sprint no longer offers dialup service)

If you prepay in advance for 6 months or a year (which we advise against strongly), the policy on refunds varies a lot. Many ISPS just keep all the money - others will take the number of months you used the service x the normal monthly rate.... a few will prorate a refund based on the annual rate (annual $ / 12) and maybe charge a early cancellation fee.

Did we mention that we suggest not prepaying for 6 or 12 months?