§ 6-8.1-15-17 — Reliance on address supplied by customer

Indiana § 6-8.1-15-17

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

Text

(a) A home service provider is responsible
for obtaining and maintaining the customer's place of primary use.
Subject to section 18 of this chapter, a home service provider may rely
on the applicable residential or business street address supplied by the
home service provider's customer and is not liable for any additional
taxes, charges, or fees based on a different determination of the place
of primary use for taxes, charges, or fees that are customarily passed on
to the customer as a separate itemized charge if the reliance on
information provided by its customer is in good faith.
(b) Except as provided in section 18 of this chapter, a home service
provider may treat the address used by the home service provider for
tax purposes for any customer under a service contract or agreement in
effect on or before July 28, 2002, as that customer's place of primary
use for the remaining term of the service contract or agreement,
excluding any extension or renewal of the service contract or
agreement, for purposes of determining the taxing jurisdictions to
which taxes, charges, or fees on charges for mobile
telecommunications service are remitted.

Legislative History

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