2020 Indiana Code
Title 6. Taxation
Article 2.3. Utility Receipts Tax
Chapter 4. Exemptions
6-2.3-4-2. Commerce Between Indiana and Another State or Foreign Government
Sec. 2. Gross receipts derived from business conducted in commerce between Indiana and either another state or territory or a foreign country are exempt from utility receipts tax to the extent the state is prohibited from taxing the gross receipts by the Constitution of the United States.
As added by P.L.192-2002(ss), SEC.47.