2019 Indiana Code
Title 6. Taxation
Article 2.3. Utility Receipts Tax
Chapter 5.5. Utility Services Use Tax
6-2.3-5.5-4. Exemptions
Sec. 4. The retail consumption of utility services in Indiana is exempt from the utility services use tax if the:
(1) transaction is subject to utility receipts tax (including a public utility (as defined in IC 8-1-2-1) and the utility receipts tax is paid on the gross receipts from the utility services;
(2) gross receipts from the transaction are not taxable under IC 6-2.3-3 and the utility services are consumed for the purposes for which the gross receipts were excluded from taxation;
(3) utility services were acquired in a transaction that is wholly or partially exempt from the utility receipts tax under IC 6-2.3-4 and the utility services are consumed for the purpose for which the utility services were exempted; or
(4) utility services were acquired in a transaction that is wholly or partially subject to a deduction from the utility receipts tax under IC 6-2.3-5-6 and the utility services are consumed for the purpose for which the utility services deduction was given.
As added by P.L.162-2006, SEC.19.
