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IC 6-2.3-4
Chapter 4. Exemptions
IC 6-2.3-4-1
Sales to United States government
Sec. 1. Gross receipts derived from sales to the United States
government are exempt from the utility receipts tax to the extent the
state is prohibited by the Constitution of the United States from
taxing the gross receipts.
As added by P.L.192-2002(ss), SEC.47.
IC 6-2.3-4-2
Commerce between Indiana and another state or foreign
government
Sec. 2. Gross receipts derived from business conducted in
commerce between Indiana and either another state or territory or a
foreign country are exempt from utility receipts tax to the extent the
state is prohibited from taxing the gross receipts by the Constitution
of the United States.
As added by P.L.192-2002(ss), SEC.47.
IC 6-2.3-4-3
Conservancy districts; regional water, sewage, or solid waste
districts; nonprofit corporations; county solid waste management
districts; county onsite waste management districts; political
subdivisions
Sec. 3. Gross receipts received by:
(1) a conservancy district established under IC 14-33-20 or
IC 13-3-4 (before its repeal);
(2) a regional water, sewage, or solid waste district established
under IC 13-26 or IC 13-3-2 (before its repeal);
(3) a nonprofit corporation formed solely for the purpose of
supplying water to the public;
(4) a county solid waste management district or a joint solid
waste management district established under IC 13-21 or
IC 13-9.5-2 (before its repeal);
(5) a nonprofit corporation formed for the purpose of providing
a combination of:
(A) water; and
(B) sewer and sewage service;
to the public;
(6) a county onsite waste management district established under
IC 36-11; or
(7) a political subdivision for sewer and sewage service;
are exempt from the utility receipts tax.
As added by P.L.192-2002(ss), SEC.47. Amended by P.L.275-2003,
SEC.1.
IC 6-2.3-4-4
Indiana Code 2015
Occasional sales
Sec. 4. An occasional sale of utility services by a taxpayer that is
not regularly engaged in the trade or business of selling utility
services is exempt from the utility receipts tax.
As added by P.L.192-2002(ss), SEC.47.
IC 6-2.3-4-5
Hotels; motels; campgrounds; marinas; mobile home parks; inns;
recreational vehicle parks
Sec. 5. (a) This section applies to the sale of utility services by the
owner or operator of any of the following facilities:
(1) A commercial hotel, motel, inn, or campground.
(2) A park for mobile homes, manufactured homes, trailers, or
recreational vehicles.
(3) Marinas.
(b) Gross receipts derived from the sale of utility services by an
owner or operator described in subsection (a) to a user of a facility
described in subsection (a) are exempt from the utility receipts tax.
As added by P.L.192-2002(ss), SEC.47.
IC 6-2.3-4-6
Sales between members of affiliated or controlled group
Sec. 6. Gross receipts derived from the sale of utility services
between members of a controlled group of corporations or an
affiliated group are exempt from the utility receipts tax if:
(1) the seller is the producer of the utility service and the
purchaser is the end user; and
(2) the seller and the purchaser exist at the same location or
adjacent locations.
As added by P.L.16-2007, SEC.3.
IC 6-2.3-4-7
Receipts related to severance damages or reassignment of areas
Sec. 7. Gross receipts are exempt from the utility receipts tax if the
gross receipts are received by a taxpayer from an electricity supplier
(as defined in IC 8-1-2.3-2) as payment of severance damages or
other compensation resulting from a change in assigned service area
boundaries under IC 8-1-2.3-6(1), IC 8-1-2.3-6(2), or
IC 8-1-2.3-6(3).
As added by P.L.137-2012, SEC.45.
Indiana Code 2015
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