2020 Indiana Code
Title 6. Taxation
Article 2.3. Utility Receipts Tax
Chapter 3. Classification of Receipts as Gross Receipts
6-2.3-3-5. Wholesale Sales to Another Generator or Reseller; Sale to Hotels, Marinas, Campgrounds, or Mobile Home Parks

Universal Citation: IN Code § 6-2.3-3-5 (2020)

Sec. 5. (a) Gross receipts do not include a wholesale sale to another generator or reseller of utility services.

(b) A sale is a retail sale if the taxpayer sells utility services to a buyer that subsequently makes a sale described in IC 6-2.3-4-5.

(c) A sale of utility services is a wholesale sale if the utility services are natural gas and the buyer consumes the natural gas in the direct production of electricity to be sold by the buyer.

As added by P.L.192-2002(ss), SEC.47. Amended by P.L.131-2008, SEC.7.

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.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.