Indiana Code § 36-8-16.6-14

Exclusion of fee from calculation of certain taxes and other charges
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Sec. 14. 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.

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