There is a newer version of this Section
2018 Indiana Code
TITLE 6. Taxation
ARTICLE 2.3. UTILITY RECEIPTS TAX
CHAPTER 5.5. Utility Services Use Tax
6-2.3-5.5-6. Liability of user
Universal Citation: IN Code § 6-2.3-5.5-6 (2018)
IC 6-2.3-5.5-6 Liability of user
Sec. 6. The person who consumes utility services is personally liable for the utility services use tax.
As added by P.L.162-2006, SEC.19.
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