IC 36-8-16.6
    Chapter 16.6. Enhanced Prepaid Wireless TelecommunicationsService Charge

IC 36-8-16.6-1
"Board"
    Sec. 1. As used in this chapter, "board" refers to the wirelessenhanced 911 advisory board established by IC 36-8-16.5-18.
As added by P.L.113-2010, SEC.151.

IC 36-8-16.6-2
"Consumer"
    Sec. 2. As used in this chapter, "consumer" means a person thatpurchases prepaid wireless telecommunications service from a seller.The term includes a prepaid user.
As added by P.L.113-2010, SEC.151.

IC 36-8-16.6-3
"Department"
    Sec. 3. As used in this chapter, "department" refers to thedepartment of state revenue.
As added by P.L.113-2010, SEC.151.

IC 36-8-16.6-4
"Enhanced prepaid wireless charge"
    Sec. 4. As used in this chapter, "enhanced prepaid wirelesscharge" means the charge that a seller is required to collect from aconsumer under section 12 of this chapter.
As added by P.L.113-2010, SEC.151.

IC 36-8-16.6-5
"Fund"
    Sec. 5. As used in this chapter, "fund" refers to the wirelessemergency telephone system fund established by IC 36-8-16.5-21(a).
As added by P.L.113-2010, SEC.151.

IC 36-8-16.6-6
"Prepaid user"
    Sec. 6. As used in this chapter, "prepaid user" refers to a user ofprepaid wireless telecommunications service who:
        (1) is issued an Indiana telephone number or an Indianaidentification number for the service; or
        (2) purchases prepaid wireless telecommunications service ina retail transaction that is sourced to Indiana (as determinedunder IC 6-2.5-12-16).
As added by P.L.113-2010, SEC.151.

IC 36-8-16.6-7
"Prepaid wireless telecommunications service"
    Sec. 7. As used in this chapter, "prepaid wireless

telecommunications service" means a prepaid wireless calling service(as defined in IC 6-2.5-1-22.4) that allows a user of the service toreach emergency services by dialing the digits nine (9) one (1) one(1).
As added by P.L.113-2010, SEC.151.

IC 36-8-16.6-8
"Provider"
    Sec. 8. As used in this chapter, "provider" means a person orentity that offers prepaid wireless telecommunications service.
As added by P.L.113-2010, SEC.151.

IC 36-8-16.6-9
"Retail transaction"
    Sec. 9. As used in this chapter, "retail transaction" means thepurchase of prepaid wireless telecommunications service from aseller for any purpose other than resale.
As added by P.L.113-2010, SEC.151.

IC 36-8-16.6-10
"Seller"
    Sec. 10. As used in this chapter, "seller" means a person that sellsprepaid wireless telecommunications service to another person.
As added by P.L.113-2010, SEC.151.

IC 36-8-16.6-11
Enhanced prepaid wireless charge; exemptions
    Sec. 11. (a) Subject to section 22 of this chapter, the board shallimpose an enhanced prepaid wireless charge on each retailtransaction that occurs after June 30, 2010. The amount of the initialcharge imposed under this subsection may not exceed one-half (1/2)of the monthly wireless emergency enhanced 911 fee assessed underIC 36-8-16.5-25.5.
    (b) Subject to legislative approval, the board may increase theenhanced prepaid wireless charge to ensure adequate revenue for theboard to fulfill its duties and obligations under this chapter,IC 36-8-16, and IC 36-8-16.5.
    (c) A consumer that is the federal government or an agency of thefederal government is exempt from the enhanced prepaid wirelesscharge imposed under this section.
As added by P.L.113-2010, SEC.151.

IC 36-8-16.6-12
Collection of fee by seller
    Sec. 12. (a) A seller shall collect the enhanced prepaid wirelesscharge from the consumer with respect to each retail transaction.
    (b) The seller shall disclose to the consumer the amount of theenhanced prepaid wireless charge. The seller may separately state theamount of the enhanced prepaid wireless charge on an invoice, areceipt, or a similar document that the seller provides to the

consumer in connection with the retail transaction.
    (c) Subject to section 15 of this chapter, a seller shall remitenhanced prepaid wireless charges to the department at the time andin the manner prescribed by the department.
As added by P.L.113-2010, SEC.151.

IC 36-8-16.6-13
Seller obligation to remit charge
    Sec. 13. The enhanced prepaid wireless charge is the liability ofthe consumer and not of the seller or a provider. However, a seller isliable to remit to the board all enhanced prepaid wireless charges thatthe seller collects from consumers under section 12 of this chapter,including all charges that the seller is considered to collect where theamount of the charge has not been separately stated on an invoice,receipt, or other similar document provided to the consumer by theseller.
As added by P.L.113-2010, SEC.151.

IC 36-8-16.6-14
Exclusion of fee from calculation of certain taxes and other charges
    Sec. 14. The amount of the enhanced prepaid wireless charge thatis collected by a seller from a consumer, whether or not separatelystated on an invoice, receipt, or other similar document provided tothe consumer by the seller, may not be included in the base fordetermining a tax, fee, surcharge, or other charge that is imposed bythe state, a political subdivision, or any other governmental agency.
As added by P.L.113-2010, SEC.151.

IC 36-8-16.6-15
Seller's allowance for collection
    Sec. 15. A seller may deduct and retain one percent (1%) ofenhanced prepaid wireless charges that the seller collects fromconsumers to reimburse the direct costs incurred by the seller incollecting and remitting enhanced prepaid wireless charges.
As added by P.L.113-2010, SEC.151.

IC 36-8-16.6-16
Audits of seller records
    Sec. 16. (a) A seller is subject to the same audit and appealprocedures with respect to the collection and remittance of enhancedprepaid wireless charges as with collection and remittance of thestate gross retail tax under IC 6-2.5.
    (b) An audit under subsection (a) must be conducted jointly by thedepartment of state revenue and the board.
As added by P.L.113-2010, SEC.151.

IC 36-8-16.6-17
Administrative guidance concerning collection
    Sec. 17. (a) The department, in conjunction and coordination withthe board, shall establish procedures:        (1) governing the collection and remittance of enhanced prepaidwireless charges in accordance with the procedures establishedunder IC 6-8.1 concerning listed taxes; and
        (2) allowing a seller to document that a sale of prepaid wirelesstelecommunications service is not a retail transaction.
    (b) A procedure established under subsection (a)(1):
        (1) must take into consideration the differences between largeand small sellers, including smaller sales volumes; and
        (2) may establish lower thresholds for the remittance ofenhanced prepaid wireless charges by small sellers.
For purposes of this subsection, a small seller is a seller that sells lessthan one hundred dollars ($100) of prepaid wirelesstelecommunications service each month.
As added by P.L.113-2010, SEC.151.

IC 36-8-16.6-18
Wireless emergency telephone system fund; deposits
    Sec. 18. (a) The department shall deposit all remitted enhancedprepaid wireless charges in the fund.
    (b) The board shall administer money deposited in the fund underthis section in the same manner as wireless emergency enhanced 911fees assessed under IC 36-8-16.5-25.5.
As added by P.L.113-2010, SEC.151.

IC 36-8-16.6-19
Limitation on liability of seller
    Sec. 19. A seller of prepaid wireless telecommunications serviceis not liable for damages to a person resulting from or incurred inconnection with the following:
        (1) Providing or failing to provide 911 or wireless 911 services.
        (2) Identifying or failing to identify the telephone number,address, location, or name associated with a person or devicethat accesses or attempts to access 911 or wireless 911 service.
        (3) Providing lawful assistance to an investigative or lawenforcement officer of the United States, a state, or a politicalsubdivision of a state in connection with a lawful investigationor other law enforcement activity by the law enforcementofficer.
As added by P.L.113-2010, SEC.151.

IC 36-8-16.6-20
Limitation on additional fees
    Sec. 20. (a) An additional fee relating to the provision of wireless911 service with respect to prepaid wireless telecommunicationsservice may not be levied by a state agency or local unit ofgovernment.
    (b) The enhanced prepaid wireless charge imposed by section 12of this chapter is not considered an additional charge relating to theprovision of wireless 911 service for purposes of IC 36-8-16.5-29.
As added by P.L.113-2010, SEC.151.
IC 36-8-16.6-21
Collection of fees directly from purchaser or consumer
    Sec. 21. The following are not required to take legal action toenforce the collection of an enhanced prepaid wireless charge that isimposed on a consumer:
        (1) A provider.
        (2) A seller.
However, the department or the board may initiate a collectionaction. A court finding for the department or the board, as applicable,in an action may award reasonable costs and attorney's feesassociated with the collection action.
As added by P.L.113-2010, SEC.151.

IC 36-8-16.6-22
Required study; expiration of fee
    Sec. 22 (a) Not later than January 1, 2011, the department shalldetermine the total amount of fees collected and remitted underIC 36-8-16.5-30.5 (b)(2) (as effective in the period beginning July 1,2008, and ending June 30, 2010) for the period beginning July 1,2008, and ending June 30, 2010. The board shall provide allinformation necessary for the department to perform its duties underthis subsection.
    (b) Not later than January 1, 2013, the department shall determinethe total amount of fees collected and remitted under this chapter forthe period beginning July 1, 2010, and ending June 30, 2012.
    (c) If the amount determined under subsection (b) is less than theamount determined under subsection (a) by more than five percent(5%), this chapter expires and sunsets July 1, 2013.
As added by P.L.113-2010, SEC.151.