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.
(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.
As added by P.L.113-2010, SEC.151. Amended by P.L.157-2015, SEC.5.
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