Indiana Code 36-8-16.6-17. Administrative guidance; audits; reports
(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
Terms Used In Indiana Code 36-8-16.6-17
- board: refers to the statewide 911 board established by Indiana Code 36-8-16.6-1
- department: refers to the department of state revenue. See Indiana Code 36-8-16.6-3
- Month: means a calendar month, unless otherwise expressed. See Indiana Code 1-1-4-5
- prepaid wireless telecommunications service: means a prepaid wireless calling service (as defined in Indiana Code 36-8-16.6-7
- retail transaction: means the purchase of prepaid wireless telecommunications service from a seller for any purpose other than resale. See Indiana Code 36-8-16.6-9
- 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
- Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
(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 enhanced 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.
As added by P.L.113-2010, SEC.151. Amended by P.L.157-2015, SEC.5.