2020 Indiana Code
Title 6. Taxation
Article 2.3. Utility Receipts Tax
Chapter 4. Exemptions
6-2.3-4-1. Sales to United States Government

Universal Citation: IN Code § 6-2.3-4-1 (2020)

Sec. 1. Gross receipts derived from sales to the United States government are exempt from the utility receipts tax to the extent the state is prohibited by the Constitution of the United States from taxing the gross receipts.

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

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