Indiana Code § 36-8-16.6-15

Seller's or eligible telecommunications carrier's allowance for collection
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Sec. 15. A seller or an eligible telecommunications carrier may deduct and retain one percent (1%) of charges that the seller or eligible telecommunications carrier collects from consumers under section 11 or 12 of this chapter, to reimburse the direct costs incurred by the seller or eligible telecommunications carrier in collecting and remitting the charges.

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