Application of chapter
Sec. 13. (a) Except as provided by section 20 of this chapter, this
chapter applies to:
(1) the gross retail tax imposed on mobile telecommunications
service under IC 6-2.5-4-6;
(2) the monthly emergency wireless enhanced 911 fee imposed
on mobile telecommunications service under IC 36-8-16.5; and
(3) any other tax, charge, or fee levied by the state or a taxing
jurisdiction within Indiana as a fixed charge for each customer
or measured by gross amounts charged to customers for mobile
telecommunications service, regardless of whether the tax,
charge, or fee is imposed on the vendor or customer of the
service and regardless of the terminology used to describe the
tax, charge, or fee;
on bills for mobile telecommunications service issued to customers
after July 31, 2002.
(b) This chapter does not apply to:
(1) any tax, charge, or fee levied upon or measured by the net
income, capital stock, net worth, or property value of the
provider of mobile telecommunications service;
(2) any tax, charge, or fee that is applied to an equitably
apportioned amount that is not determined on a transactional
basis;
(3) any tax, charge, or fee that:
(A) represents compensation for a mobile
telecommunications service provider's use of public
rights-of-way or other public property; and
(B) is not levied by the taxing jurisdiction as a fixed charge
for each customer or measured by gross amounts charged to
customers for mobile telecommunication service;
(4) any generally applicable business and occupation tax that is
imposed by the state, is applied to gross receipts or gross
proceeds, is the legal liability of the home service provider, and
that statutorily allows the home service provider to elect to use
the sourcing method required in this section; or
(5) the determination of the taxing situs of:
(A) prepaid telephone calling service; or
(B) air-ground radiotelephone service as defined in Section
22.99 of Title 47 of the Code of Federal Regulations as in
effect June 1, 1999.
As added by P.L.104-2002, SEC.2.
Last modified: May 28, 2006