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2018 Indiana Code
TITLE 6. Taxation
ARTICLE 2.3. UTILITY RECEIPTS TAX
CHAPTER 3. Classification of Receipts as Gross Receipts
6-2.3-3-8. Sale by joint agency to municipal utility
Universal Citation: IN Code § 6-2.3-3-8 (2018)
IC 6-2.3-3-8 Sale by joint agency to municipal utility
Sec. 8. Gross receipts do not include amounts received by a joint agency established under IC 8-1-2.2 that constitutes a payment by a municipality that is a member of the joint agency for electrical energy that will be sold by the municipality to retail customers.
As added by P.L.192-2002(ss), SEC.47.
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