§ 6-8.1-15-16 — Use of enhanced ZIP codes

Indiana § 6-8.1-15-16

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

Text

(a) If an electronic data base is not provided
under section 15 of this chapter, a home service provider shall be held
harmless from any tax, charge, or fee liability in Indiana that otherwise
would be due solely as a result of an assignment of a street address to
an incorrect taxing jurisdiction if, subject to section 18 of this chapter,
the home service provider employs an enhanced ZIP code to assign
each street address to a specific taxing jurisdiction for each level of
taxing jurisdiction and exercises due diligence at each level of taxing
jurisdiction to ensure that each street address is assigned to the correct
taxing jurisdiction. If an enhanced ZIP code overlaps boundaries of
taxing jurisdictions of the same level, the home service provider must
designate one (1) specific jurisdiction within the enhanced ZIP code for
use in taxing the activity for that enhanced ZIP code for each level of
taxing jurisdiction. Any enhanced ZIP code assignment changed in
accordance with section 18 of this chapter is considered to be in
compliance with this section.
(b) For purposes of this section, there is a rebuttable presumption
that a home service provider has exercised due diligence if the home
service provider demonstrates that it has:
(1) expended reasonable resources to implement and maintain an
appropriately detailed electronic data base of street address
assignments to taxing jurisdictions;
(2) implemented and maintained reasonable internal controls to
promptly correct misassignments of street addresses to taxing
jurisdictions; and
(3) used all reasonably obtainable and usable data pertaining to
municipal annexation, incorporations, reorganizations, and any
other changes in jurisdictional boundaries that materially affect
the accuracy of the data base.
(c) This section applies to a home service provider that is in
compliance with the requirements of this section until the later of:
(1) eighteen (18) months after the nationwide standard numeric
code described in the federal Mobile Telecommunications
Sourcing Act (4 U.S.C. 116 et seq.) has been approved by the
Federation of Tax Administrators and the Multistate Tax
Commission; or
(2) six (6) months after the department or a designated data base
provider provides a data base as described in section 15 of this
chapter.

Legislative History

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