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.
36-8-16.6-3.5. “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.