2019 Indiana Code
Title 6. Taxation
Article 2.3. Utility Receipts Tax
Chapter 4. Exemptions
6-2.3-4-4. Occasional sales

Universal Citation: IN Code § 6-2.3-4-4 (2019)
IC 6-2.3-4-4 Occasional sales

Sec. 4. An occasional sale of utility services by a taxpayer that is not regularly engaged in the trade or business of selling utility services is exempt from the utility receipts tax.

As added by P.L.192-2002(ss), SEC.47.

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