Ind. Code § 36-8-16.6-14

Current through P.L. 171-2024
Section 36-8-16.6-14 - [Effective 7/1/2024] Exclusion of fee from calculation of certain taxes and other charges

The amount of the 911 service prepaid wireless charge that is collected by a seller from a consumer, whether or not separately stated on an invoice, receipt, or other similar document provided to the consumer by the seller, may not be included in the base for determining a tax, fee, surcharge, or other charge that is imposed by the state, a political subdivision, or any other governmental agency.

IC 36-8-16.6-14

Amended by P.L. 119-2024,SEC. 10, eff. 7/1/2024.
As added by P.L. 113-2010, SEC.151.
This section is set out more than once due to postponed, multiple, or conflicting amendments.