Indiana Code - Taxation - Title 6, Section 6-8.1-15-17

Reliance on address supplied by customer

Sec. 17. (a) A home service provider is responsible for obtaining
and maintaining the customer's place of primary use. Subject to
section 18 of this chapter, a home service provider may rely on the
applicable residential or business street address supplied by the home
service provider's customer and is not liable for any additional taxes,
charges, or fees based on a different determination of the place of
primary use for taxes, charges, or fees that are customarily passed on
to the customer as a separate itemized charge if the reliance on
information provided by its customer is in good faith.
(b) Except as provided in section 18 of this chapter, a home
service provider may treat the address used by the home service
provider for tax purposes for any customer under a service contract
or agreement in effect on or before July 28, 2002, as that customer's
place of primary use for the remaining term of the service contract or
agreement, excluding any extension or renewal of the service
contract or agreement, for purposes of determining the taxing
jurisdictions to which taxes, charges, or fees on charges for mobile
telecommunications service are remitted.

As added by P.L.104-2002, SEC.2.

Last modified: May 28, 2006