2019 Indiana Code
Title 6. Taxation
Article 2.3. Utility Receipts Tax
Chapter 4. Exemptions
6-2.3-4-3. Conservancy districts; regional water, sewage, or solid waste districts; nonprofit corporations; county solid waste management districts; county onsite waste management districts; political subdivisions

Universal Citation: IN Code § 6-2.3-4-3 (2019)
IC 6-2.3-4-3 Conservancy districts; regional water, sewage, or solid waste districts; nonprofit corporations; county solid waste management districts; county onsite waste management districts; political subdivisions

Sec. 3. Gross receipts received by:

(1) a conservancy district established under IC 14-33-20 or IC 13-3-4 (before its repeal);

(2) a regional water, sewage, or solid waste district established under IC 13-26 or IC 13-3-2 (before its repeal);

(3) a nonprofit corporation formed solely for the purpose of supplying water to the public;

(4) a county solid waste management district or a joint solid waste management district established under IC 13-21 or IC 13-9.5-2 (before its repeal);

(5) a nonprofit corporation formed for the purpose of providing a combination of:

(A) water; and

(B) sewer and sewage service;

to the public;

(6) a county onsite waste management district established under IC 36-11; or

(7) a political subdivision for sewer and sewage service;

are exempt from the utility receipts tax.

As added by P.L.192-2002(ss), SEC.47. Amended by P.L.275-2003, SEC.1.

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