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2019 Indiana Code
Title 6. Taxation
Article 2.3. Utility Receipts Tax
Chapter 1. Definitions and Rules of Construction
6-2.3-1-3.5. "Gross consideration" defined
Universal Citation: IN Code § 6-2.3-1-3.5 (2019)
IC 6-2.3-1-3.5 "Gross consideration" defined
Sec. 3.5. "Gross consideration" refers to anything of value, including cash or other tangible or intangible property, that a taxpayer pays in consideration for the retail purchase of utility services for consumption before deduction of any costs incurred in providing the utility services.
As added by P.L.162-2006, SEC.17.
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