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2018 Indiana Code
TITLE 6. Taxation
ARTICLE 2.3. UTILITY RECEIPTS TAX
CHAPTER 5.5. Utility Services Use Tax
6-2.3-5.5-1. Imposition of tax
Universal Citation: IN Code § 6-2.3-5.5-1 (2018)
IC 6-2.3-5.5-1 Imposition of tax
Sec. 1. An excise tax, known as the utility services use tax, is imposed on the retail consumption of utility services in Indiana that are billed after June 30, 2006.
As added by P.L.162-2006, SEC.19.
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