There is a newer version of this Section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
6-2.3-5.5-9. Payment of tax
Universal Citation: IN Code § 6-2.3-5.5-9 (2018)
IC 6-2.3-5.5-9 Payment of tax
Sec. 9. (a) This subsection applies only to a person who receives utility services from a seller that enters into an agreement under section 8 of this chapter. The person liable for the utility services use tax shall pay the tax to the seller from whom the person purchased the utility services, and the seller shall collect the tax as an agent for the state, if the seller has departmental permission from the department to collect the tax.
(b) In all other cases, the person liable for the utility services use tax shall pay the utility services use tax directly to the department.
As added by P.L.162-2006, SEC.19.
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