IC 36-8-16.6
Chapter 16.6. Enhanced Prepaid Wireless Telecommunications
Service Charge
IC 36-8-16.6-1 "Board"
Sec. 1. As used in this chapter, "board" refers to the wireless
enhanced 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 that
purchases 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 the
department 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 wireless
charge" means the charge that a seller is required to collect from a
consumer 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 wireless
emergency 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 of
prepaid wireless telecommunications service who:
(1) is issued an Indiana telephone number or an Indiana
identification number for the service; or
(2) purchases prepaid wireless telecommunications service in
a retail transaction that is sourced to Indiana (as determined
under 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 to
reach 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 or
entity 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 the
purchase of prepaid wireless telecommunications service from a
seller 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 sells
prepaid 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 shall
impose an enhanced prepaid wireless charge on each retail
transaction that occurs after June 30, 2010. The amount of the initial
charge imposed under this subsection may not exceed one-half (1/2)
of the monthly wireless emergency enhanced 911 fee assessed under
IC 36-8-16.5-25.5.
(b) Subject to legislative approval, the board may increase the
enhanced prepaid wireless charge to ensure adequate revenue for the
board 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 the
federal government is exempt from the enhanced prepaid wireless
charge 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 wireless
charge from the consumer with respect to each retail transaction.
(b) The seller shall disclose to the consumer the amount of the
enhanced prepaid wireless charge. The seller may separately state the
amount of the enhanced prepaid wireless charge on an invoice, a
receipt, 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 remit
enhanced prepaid wireless charges to the department at the time and
in 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 of
the consumer and not of the seller or a provider. However, a seller is
liable to remit to the board all enhanced prepaid wireless charges that
the seller collects from consumers under section 12 of this chapter,
including all charges that the seller is considered to collect where the
amount of the charge has not been separately stated on an invoice,
receipt, or other similar document provided to the consumer by the
seller. 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 that
is collected by a seller from a consumer, whether or not separately
stated on an invoice, receipt, or other similar document provided to
the consumer by the seller, may not be included in the base for
determining a tax, fee, surcharge, or other charge that is imposed by
the 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%) of
enhanced prepaid wireless charges that the seller collects from
consumers to reimburse the direct costs incurred by the seller in
collecting 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 appeal
procedures with respect to the collection and remittance of enhanced
prepaid wireless charges as with collection and remittance of the
state gross retail tax under IC 6-2.5.
(b) An audit under subsection (a) must be conducted jointly by the
department 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 with
the board, shall establish procedures:
(1) governing the collection and remittance of enhanced 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
enhanced 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. 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 enhanced
prepaid wireless charges in the fund.
(b) The board shall administer money deposited in the fund under
this section in the same manner as wireless emergency enhanced 911
fees 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 service
is not liable for damages to a person resulting from or incurred in
connection 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 device
that accesses or attempts to access 911 or wireless 911 service.
(3) Providing lawful assistance to an investigative or law
enforcement officer of the United States, a state, or a political
subdivision of a state in connection with a lawful investigation
or other law enforcement activity by the law enforcement
officer. 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 wireless
911 service with respect to prepaid wireless telecommunications
service may not be levied by a state agency or local unit of
government.
(b) The enhanced prepaid wireless charge imposed by section 12
of this chapter is not considered an additional charge relating to the
provision 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 to
enforce the collection of an enhanced prepaid wireless charge that is
imposed on a consumer:
(1) A provider.
(2) A seller.
However, the department or the board may initiate a collection
action. A court finding for the department or the board, as applicable,
in an action may award reasonable costs and attorney's fees
associated 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 shall
determine the total amount of fees collected and remitted under
IC 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 all
information necessary for the department to perform its duties under
this subsection.
(b) Not later than January 1, 2013, the department shall determine
the total amount of fees collected and remitted under this chapter for
the period beginning July 1, 2010, and ending June 30, 2012.
(c) If the amount determined under subsection (b) is less than the
amount 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.
IC 36-8-16.6
Chapter 16.6. Enhanced Prepaid Wireless Telecommunications
Service Charge
IC 36-8-16.6-1 "Board"
Sec. 1. As used in this chapter, "board" refers to the wireless
enhanced 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 that
purchases 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 the
department 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 wireless
charge" means the charge that a seller is required to collect from a
consumer 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 wireless
emergency 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 of
prepaid wireless telecommunications service who:
(1) is issued an Indiana telephone number or an Indiana
identification number for the service; or
(2) purchases prepaid wireless telecommunications service in
a retail transaction that is sourced to Indiana (as determined
under 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 to
reach 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 or
entity 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 the
purchase of prepaid wireless telecommunications service from a
seller 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 sells
prepaid 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 shall
impose an enhanced prepaid wireless charge on each retail
transaction that occurs after June 30, 2010. The amount of the initial
charge imposed under this subsection may not exceed one-half (1/2)
of the monthly wireless emergency enhanced 911 fee assessed under
IC 36-8-16.5-25.5.
(b) Subject to legislative approval, the board may increase the
enhanced prepaid wireless charge to ensure adequate revenue for the
board 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 the
federal government is exempt from the enhanced prepaid wireless
charge 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 wireless
charge from the consumer with respect to each retail transaction.
(b) The seller shall disclose to the consumer the amount of the
enhanced prepaid wireless charge. The seller may separately state the
amount of the enhanced prepaid wireless charge on an invoice, a
receipt, 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 remit
enhanced prepaid wireless charges to the department at the time and
in 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 of
the consumer and not of the seller or a provider. However, a seller is
liable to remit to the board all enhanced prepaid wireless charges that
the seller collects from consumers under section 12 of this chapter,
including all charges that the seller is considered to collect where the
amount of the charge has not been separately stated on an invoice,
receipt, or other similar document provided to the consumer by the
seller. 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 that
is collected by a seller from a consumer, whether or not separately
stated on an invoice, receipt, or other similar document provided to
the consumer by the seller, may not be included in the base for
determining a tax, fee, surcharge, or other charge that is imposed by
the 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%) of
enhanced prepaid wireless charges that the seller collects from
consumers to reimburse the direct costs incurred by the seller in
collecting 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 appeal
procedures with respect to the collection and remittance of enhanced
prepaid wireless charges as with collection and remittance of the
state gross retail tax under IC 6-2.5.
(b) An audit under subsection (a) must be conducted jointly by the
department 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 with
the board, shall establish procedures:
(1) governing the collection and remittance of enhanced 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
enhanced 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. 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 enhanced
prepaid wireless charges in the fund.
(b) The board shall administer money deposited in the fund under
this section in the same manner as wireless emergency enhanced 911
fees 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 service
is not liable for damages to a person resulting from or incurred in
connection 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 device
that accesses or attempts to access 911 or wireless 911 service.
(3) Providing lawful assistance to an investigative or law
enforcement officer of the United States, a state, or a political
subdivision of a state in connection with a lawful investigation
or other law enforcement activity by the law enforcement
officer. 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 wireless
911 service with respect to prepaid wireless telecommunications
service may not be levied by a state agency or local unit of
government.
(b) The enhanced prepaid wireless charge imposed by section 12
of this chapter is not considered an additional charge relating to the
provision 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 to
enforce the collection of an enhanced prepaid wireless charge that is
imposed on a consumer:
(1) A provider.
(2) A seller.
However, the department or the board may initiate a collection
action. A court finding for the department or the board, as applicable,
in an action may award reasonable costs and attorney's fees
associated 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 shall
determine the total amount of fees collected and remitted under
IC 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 all
information necessary for the department to perform its duties under
this subsection.
(b) Not later than January 1, 2013, the department shall determine
the total amount of fees collected and remitted under this chapter for
the period beginning July 1, 2010, and ending June 30, 2012.
(c) If the amount determined under subsection (b) is less than the
amount 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.
IC 36-8-16.6
Chapter 16.6. Enhanced Prepaid Wireless Telecommunications
Service Charge
IC 36-8-16.6-1 "Board"
Sec. 1. As used in this chapter, "board" refers to the wireless
enhanced 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 that
purchases 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 the
department 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 wireless
charge" means the charge that a seller is required to collect from a
consumer 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 wireless
emergency 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 of
prepaid wireless telecommunications service who:
(1) is issued an Indiana telephone number or an Indiana
identification number for the service; or
(2) purchases prepaid wireless telecommunications service in
a retail transaction that is sourced to Indiana (as determined
under 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 to
reach 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 or
entity 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 the
purchase of prepaid wireless telecommunications service from a
seller 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 sells
prepaid 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 shall
impose an enhanced prepaid wireless charge on each retail
transaction that occurs after June 30, 2010. The amount of the initial
charge imposed under this subsection may not exceed one-half (1/2)
of the monthly wireless emergency enhanced 911 fee assessed under
IC 36-8-16.5-25.5.
(b) Subject to legislative approval, the board may increase the
enhanced prepaid wireless charge to ensure adequate revenue for the
board 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 the
federal government is exempt from the enhanced prepaid wireless
charge 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 wireless
charge from the consumer with respect to each retail transaction.
(b) The seller shall disclose to the consumer the amount of the
enhanced prepaid wireless charge. The seller may separately state the
amount of the enhanced prepaid wireless charge on an invoice, a
receipt, 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 remit
enhanced prepaid wireless charges to the department at the time and
in 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 of
the consumer and not of the seller or a provider. However, a seller is
liable to remit to the board all enhanced prepaid wireless charges that
the seller collects from consumers under section 12 of this chapter,
including all charges that the seller is considered to collect where the
amount of the charge has not been separately stated on an invoice,
receipt, or other similar document provided to the consumer by the
seller. 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 that
is collected by a seller from a consumer, whether or not separately
stated on an invoice, receipt, or other similar document provided to
the consumer by the seller, may not be included in the base for
determining a tax, fee, surcharge, or other charge that is imposed by
the 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%) of
enhanced prepaid wireless charges that the seller collects from
consumers to reimburse the direct costs incurred by the seller in
collecting 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 appeal
procedures with respect to the collection and remittance of enhanced
prepaid wireless charges as with collection and remittance of the
state gross retail tax under IC 6-2.5.
(b) An audit under subsection (a) must be conducted jointly by the
department 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 with
the board, shall establish procedures:
(1) governing the collection and remittance of enhanced 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
enhanced 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. 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 enhanced
prepaid wireless charges in the fund.
(b) The board shall administer money deposited in the fund under
this section in the same manner as wireless emergency enhanced 911
fees 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 service
is not liable for damages to a person resulting from or incurred in
connection 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 device
that accesses or attempts to access 911 or wireless 911 service.
(3) Providing lawful assistance to an investigative or law
enforcement officer of the United States, a state, or a political
subdivision of a state in connection with a lawful investigation
or other law enforcement activity by the law enforcement
officer. 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 wireless
911 service with respect to prepaid wireless telecommunications
service may not be levied by a state agency or local unit of
government.
(b) The enhanced prepaid wireless charge imposed by section 12
of this chapter is not considered an additional charge relating to the
provision 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 to
enforce the collection of an enhanced prepaid wireless charge that is
imposed on a consumer:
(1) A provider.
(2) A seller.
However, the department or the board may initiate a collection
action. A court finding for the department or the board, as applicable,
in an action may award reasonable costs and attorney's fees
associated 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 shall
determine the total amount of fees collected and remitted under
IC 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 all
information necessary for the department to perform its duties under
this subsection.
(b) Not later than January 1, 2013, the department shall determine
the total amount of fees collected and remitted under this chapter for
the period beginning July 1, 2010, and ending June 30, 2012.
(c) If the amount determined under subsection (b) is less than the
amount 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.
