Indiana § 36-8-16.6-17 Administrative guidance; audits; reports

Indiana Statutes

§ 36-8-16.6-17 — Administrative guidance; audits; reports

Indiana § 36-8-16.6-17

Title 36LOCAL GOVERNMENT

Art. 8PUBLIC SAFETY

Ch. 16.6Enhanced Prepaid Wireless Telecommunications

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Bluebook

Ind. Code § 36-8-16.6-17 (2026).

Text

(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 wirel

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(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.