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Indiana Code Title 36. Local Government § 36-8-16.6-17

Current as of January 02, 2024 | Updated by Findlaw Staff

Sec. 17. (a) The department, in conjunction and coordination with the board, shall establish procedures:

(1) governing the collection and remittance of 911 service 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 a retail transaction.

(b) A procedure established under subsection (a)(1):

(1) must take into consideration the differences between large and small sellers, including smaller sales volumes;  and

(2) may establish lower thresholds for the remittance of 911 service prepaid wireless charges by small sellers.

For purposes of this subsection, a small seller is a seller that sells less than one hundred dollars ($100) of prepaid wireless telecommunications service each month.

(c) On an annual basis, the board may audit providers to determine compliance with procedures established under subsection (a).  Not later than March 1 of the year immediately following an audit, the board shall submit, in an electronic format under IC 5-14-6, a copy of the audit to the general assembly and the budget committee.

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Cite this article: FindLaw.com - Indiana Code Title 36. Local Government § 36-8-16.6-17 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-36-local-government/in-code-sect-36-8-16-6-17/

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