Section 36-8-16.6-17 - Administrative guidance; audits; reports(a) The department, in conjunction and coordination with the board, shall establish procedures:(1) governing the collection and remittance of 911 service 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 911 service 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.
(c) On an annual basis, the board may audit providers to determine compliance with procedures established under subsection (a). Not later than March 1 of the year immediately following an audit, the board shall submit, in an electronic format under IC 5-14-6, a copy of the audit to the general assembly and the budget committee.Amended by P.L. 119-2024,SEC. 12, eff. 7/1/2024.Amended by P.L. 157-2015, SEC. 5, eff. 7/1/2015.As added by P.L. 113-2010, SEC.151.