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2019 Indiana Code
Title 6. Taxation
Article 2.3. Utility Receipts Tax
Chapter 3. Classification of Receipts as Gross Receipts
6-2.3-3-5. Wholesale sales to another generator or reseller; sale to hotels, marinas, campgrounds, or mobile home parks
Universal Citation: IN Code § 6-2.3-3-5 (2019)
IC 6-2.3-3-5 Wholesale sales to another generator or reseller; sale to hotels, marinas, campgrounds, or mobile home parks
Sec. 5. (a) Gross receipts do not include a wholesale sale to another generator or reseller of utility services.
(b) A sale is a retail sale if the taxpayer sells utility services to a buyer that subsequently makes a sale described in IC 6-2.3-4-5.
(c) A sale of utility services is a wholesale sale if the utility services are natural gas and the buyer consumes the natural gas in the direct production of electricity to be sold by the buyer.
As added by P.L.192-2002(ss), SEC.47. Amended by P.L.131-2008, SEC.7.
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