Indiana Code Title 36. Local Government § 36-8-16.6-12

Sec. 12. (a) A seller shall collect the 911 service prepaid wireless charge from the consumer with respect to each retail transaction.

(b) The seller shall disclose to the consumer the amount of the 911 service prepaid wireless charge.  The seller may separately state the amount of the 911 service prepaid wireless charge on an invoice, a receipt, or a similar document that the seller provides to the consumer in connection with the retail transaction.

(c) Subject to section 15 of this chapter, a seller shall remit 911 service prepaid wireless charges to the department at the time and in the manner prescribed by the department.