2019 Indiana Code
Title 6. Taxation
Article 2.3. Utility Receipts Tax
Chapter 4. Exemptions
6-2.3-4-6. Sales between members of affiliated or controlled group

Universal Citation: IN Code § 6-2.3-4-6 (2019)
IC 6-2.3-4-6 Sales between members of affiliated or controlled group

Sec. 6. Gross receipts derived from the sale of utility services between members of a controlled group of corporations or an affiliated group are exempt from the utility receipts tax if:

(1) the seller is the producer of the utility service and the purchaser is the end user; and

(2) the seller and the purchaser exist at the same location or adjacent locations.

As added by P.L.16-2007, SEC.3.

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