There is a newer version
of
this Section
2019 Indiana Code
Title 6. Taxation
Article 2.3. Utility Receipts Tax
Chapter 3. Classification of Receipts as Gross Receipts
6-2.3-3-10. Installation, repair, maintenance, equipment, or leasing services
Universal Citation: IN Code § 6-2.3-3-10 (2019)
IC 6-2.3-3-10 Installation, repair, maintenance, equipment, or leasing services
Sec. 10. Gross receipts include receipts received for installation, maintenance, repair, equipment, or leasing services provided to a commercial or domestic consumer that are directly related to the delivery of utility services to the commercial or domestic consumer or the removal of equipment from a commercial or domestic consumer upon the termination of service.
As added by P.L.192-2002(ss), SEC.47.
Disclaimer: These codes may not be the most recent version. Indiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
