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.
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