§ 6-8.1-15-15 — Electronic data base

Indiana § 6-8.1-15-15

• Jurisdiction: Indiana
• Art. 8.1: DEPARTMENT OF STATE REVENUE; TAX
• Ch. 15: Taxing Situs of Mobile Telecommunications Service

Text

(a) The department may provide an
electronic data base to a home service provider or, if the department
does not provide an electronic data base to home service providers, the
designated data base provider may provide an electronic data base to
a home service provider. The department or the designated data base
provider shall provide the data base in a format that complies with the
requirements of the federal Mobile Telecommunications Sourcing Act
(4 U.S.C. 116 et seq.).
(b) The department or designated data base provider shall provide
notice of the availability of the then current electronic data base and
any subsequent revisions of the data base by publication in the manner
normally employed for the publication of informational tax, charge, or
fee notices to taxpayers in Indiana.
(c) A home service provider using the data contained in an
electronic data base described in this section shall be held harmless
from any tax, charge, or fee liability that otherwise would be due solely
as a result of any error or omission in the data base. The home service
provider shall reflect changes made to the data base during a calendar
quarter not later than thirty (30) days after the end of the calendar
quarter.

Legislative History

As added by P.L.104-2002, SEC.2.