36-8-16.6-1. “Board”
Sec. 1. As used in this chapter, “board” refers to the statewide 911 board established by IC 36-8-16.7-24. As added by P.L.113-2010, SEC.151. Amended by P.L.132-2012, SEC.13.
36-8-16.6-10. “Seller”
Sec. 10. As used in this chapter, “seller” means a person that sells prepaid wireless telecommunications service to another person, including a retail merchant that meets one (1) or both of the economic thresholds under IC 6-2.5-2-1(d). As added by P.L.113-2010, SEC.151. Amended by P.L.159-2021, SEC.42.
36-8-16.6-11. Enhanced Prepaid Wireless Charge; Responsibility of Eligible Telecommunications Carriers; Board’s Written Notice if Charge Increased
Sec. 11. (a) The board shall impose an enhanced prepaid wireless charge on each retail transaction. The charge is not required to be paid by an eligible telecommunications carrier that is required to pay the monthly statewide 911 fee under IC 36-8-16.7-32 for the same transaction. The amount of the charge is one dollar ($1). […]
36-8-16.6-12. Collection of Fee by Seller
Sec. 12. (a) A seller shall collect the enhanced prepaid wireless charge from the consumer with respect to each retail transaction. (b) The seller shall disclose to the consumer the amount of the enhanced prepaid wireless charge. The seller may separately state the amount of the enhanced prepaid wireless charge on an invoice, a receipt, […]
36-8-16.6-13. Consumer’s Liability for Charge; Seller’s Obligation to Remit Charges Collected
Sec. 13. The enhanced prepaid wireless charge is the liability of the consumer and not of the seller or a provider. However, except as provided in section 15 of this chapter, a seller is liable to remit to the department all enhanced prepaid wireless charges that the seller collects from consumers under section 12 of […]
36-8-16.6-14. Exclusion of Fee From Calculation of Certain Taxes and Other Charges
Sec. 14. The amount of the enhanced prepaid wireless charge that is collected by a seller from a consumer, whether or not separately stated on an invoice, receipt, or other similar document provided to the consumer by the seller, may not be included in the base for determining a tax, fee, surcharge, or other charge […]
36-8-16.6-15. Seller’s or Eligible Telecommunications Carrier’s Allowance for Collection
Sec. 15. A seller or an eligible telecommunications carrier may deduct and retain one percent (1%) of charges that the seller or eligible telecommunications carrier collects from consumers under section 11 or 12 of this chapter, to reimburse the direct costs incurred by the seller or eligible telecommunications carrier in collecting and remitting the charges. […]
36-8-16.6-16. Audits of Seller Records
Sec. 16. (a) A seller is subject to the same audit and appeal procedures with respect to the collection and remittance of enhanced prepaid wireless charges as with collection and remittance of the state gross retail tax under IC 6-2.5. (b) An audit under subsection (a) must be conducted either: (1) jointly by the department […]
36-8-16.6-17. Administrative Guidance; Audits; Reports
Sec. 17. (a) The department, in conjunction and coordination with the board, shall establish procedures: (1) governing the collection and remittance of enhanced prepaid wireless charges in accordance with the procedures established under IC 6-8.1 concerning listed taxes; and (2) allowing a seller to document that a sale of prepaid wireless telecommunications service is not […]
36-8-16.6-18. Department’s Duty to Deposit Remitted Charges in Fund; Board to Administer Money in Fund
Sec. 18. (a) The department shall deposit all remitted enhanced prepaid wireless charges in the fund. (b) The board shall administer money deposited in the fund under this section in the same manner as it administers statewide 911 fees assessed under IC 36-8-16.7-32. As added by P.L.113-2010, SEC.151. Amended by P.L.132-2012, SEC.17.
36-8-16.6-19. Limitation on Liability of Seller
Sec. 19. A seller of prepaid wireless telecommunications service is not liable for damages to a person resulting from or incurred in connection with the following: (1) Providing or failing to provide 911 or wireless 911 services. (2) Identifying or failing to identify the telephone number, address, location, or name associated with a person or […]
36-8-16.6-2. “Consumer”
Sec. 2. As used in this chapter, “consumer” means a person that purchases prepaid wireless telecommunications service from a seller. The term includes a prepaid user. As added by P.L.113-2010, SEC.151.
36-8-16.6-20. Limitation on Additional Fees
Sec. 20. (a) An additional fee relating to the provision of 911 service with respect to prepaid wireless telecommunications service may not be levied by a state agency or local unit of government. (b) The enhanced prepaid wireless charge imposed by section 12 of this chapter is not considered an additional charge relating to the […]
36-8-16.6-21. Collection of Fees Directly From Purchaser or Consumer
Sec. 21. The following are not required to take legal action to enforce the collection of an enhanced prepaid wireless charge that is imposed on a consumer: (1) A provider. (2) A seller. However, the department or the board may initiate a collection action. A court finding for the department or the board, as applicable, […]
36-8-16.6-22. Repealed
As added by P.L.113-2010, SEC.151. Repealed by P.L.132-2012, SEC.19.
36-8-16.6-3. “Department”
Sec. 3. As used in this chapter, “department” refers to the department of state revenue. As added by P.L.113-2010, SEC.151.
36-8-16.6-3.5. “Eligible Telecommunications Carrier”
Sec. 3.5. As used in this chapter, “eligible telecommunications carrier” refers to a provider that is designated by the Indiana utility regulatory commission as an eligible telecommunications carrier for purposes of receiving Lifeline reimbursement from the universal service fund through the administrator designated by the Federal Communications Commission. As added by P.L.36-2016, SEC.1.
36-8-16.6-4. “Enhanced Prepaid Wireless Charge”
Sec. 4. As used in this chapter, “enhanced prepaid wireless charge” means the charge that a seller is required to collect from a consumer under section 12 of this chapter. As added by P.L.113-2010, SEC.151.
36-8-16.6-5. “Fund”
Sec. 5. As used in this chapter, “fund” refers to the statewide 911 fund established by IC 36-8-16.7-29. As added by P.L.113-2010, SEC.151. Amended by P.L.132-2012, SEC.14.
36-8-16.6-6. “Prepaid User”
Sec. 6. As used in this chapter, “prepaid user” refers to a user of prepaid wireless telecommunications service who: (1) is issued an Indiana telephone number or an Indiana identification number for the service; or (2) purchases prepaid wireless telecommunications service in a retail transaction that is sourced to Indiana (as determined under IC 6-2.5-12-16). […]