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2017 Indiana Code
TITLE 6. Taxation
ARTICLE 2.3. UTILITY RECEIPTS TAX
CHAPTER 4. Exemptions
6-2.3-4-4. Occasional sales
Universal Citation: IN Code § 6-2.3-4-4 (2017)
IC 6-2.3-4-4 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.
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