Title 36, LOCAL GOVERNMENT

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 o…

Sec. 13. The 911 service 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 911 service prepaid wireless charges that the seller…

Sec. 14. The amount of the 911 service 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…

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 selle…

Sec. 16. (a) A seller is subject to the same audit and appeal procedures with respect to the collection and remittance of 911 service 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…

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 (…

Sec. 18. (a) The department shall deposit all remitted 911 service 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 …

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 telepho…

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.

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 911 service prepaid wireless charge imposed by section 12 of this chapter i…

Sec. 21. The following are not required to take legal action to enforce the collection of a 911 service 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 …

Sec. 3. As used in this chapter, "department" refers to the department of state revenue. As added by P.L.113-2010, SEC.151.

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…

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.

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 re…

Sec. 7. As used in this chapter, "prepaid wireless telecommunications service" means a prepaid wireless calling service (as defined in IC 6-2.5-1-22.4) that allows a user of the service to reach emergency services by dialing the digits nine (9) one (1) one (1). As added by P.L.11…

Sec. 8. As used in this chapter, "provider" means a person or entity that offers prepaid wireless telecommunications service. As added by P.L.113-2010, SEC.151.

Sec. 9. (a) As used in this chapter, "retail transaction" means the purchase of prepaid wireless telecommunications service from a seller for any purpose other than resale. (b) The term does not include a transaction in which an eligible telecommunications carrier receives Lifeli…