Sec. 13. The enhanced prepaid wireless charge is the liability of the consumer and not of the seller or a provider. However, except as provided in section 15 of this chapter, a seller is liable to remit to the department 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. Amended by P.L.132-2012, SEC.16; P.L.36-2016, SEC.4.
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