There is a newer version of this Section
2019 Indiana Code
Title 6. Taxation
Article 2.3. Utility Receipts Tax
Chapter 5.5. Utility Services Use Tax
Universal Citation: IN Code § 6-2.3-5.5-5 (2019)
IC 6-2.3-5.5-5 Credits
Sec. 5. A person is entitled to a credit against the utility services use tax imposed on the retail consumption of utility services equal to the amount, if any, of utility services use tax paid to another state. Payment of a general sales tax, purchase tax, or use tax to another state does not qualify for a credit under this section.
As added by P.L.162-2006, SEC.19.
Disclaimer: These codes may not be the most recent version. Indiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.