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.
Structure Indiana Code
Chapter 16.6. Enhanced Prepaid Wireless Telecommunications Service Charge
36-8-16.6-3.5. "Eligible Telecommunications Carrier"
36-8-16.6-4. "Enhanced Prepaid Wireless Charge"
36-8-16.6-7. "Prepaid Wireless Telecommunications Service"
36-8-16.6-9. "Retail Transaction"
36-8-16.6-12. Collection of Fee by Seller
36-8-16.6-13. Consumer's Liability for Charge; Seller's Obligation to Remit Charges Collected
36-8-16.6-14. Exclusion of Fee From Calculation of Certain Taxes and Other Charges
36-8-16.6-15. Seller's or Eligible Telecommunications Carrier's Allowance for Collection
36-8-16.6-16. Audits of Seller Records
36-8-16.6-17. Administrative Guidance; Audits; Reports
36-8-16.6-19. Limitation on Liability of Seller
36-8-16.6-20. Limitation on Additional Fees
36-8-16.6-21. Collection of Fees Directly From Purchaser or Consumer