Terms Used In Indiana Code 36-8-16.6-13

  • consumer: means a person that purchases prepaid wireless telecommunications service from a seller. See Indiana Code 36-8-16.6-2
  • department: refers to the department of state revenue. See Indiana Code 36-8-16.6-3
  • enhanced prepaid wireless charge: means the charge that a seller is required to collect from a consumer under section 12 of this chapter. See Indiana Code 36-8-16.6-4
  • provider: means a person or entity that offers prepaid wireless telecommunications service. See Indiana Code 36-8-16.6-8
  • 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 Indiana Code 36-8-16.6-10
   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 this chapter, including all charges that the seller is considered to collect where the amount of the charge has not been separately stated on an invoice, receipt, or other similar document provided to the consumer by the seller.

As added by P.L.113-2010, SEC.151. Amended by P.L.132-2012, SEC.16; P.L.36-2016, SEC.4.

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