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2020 Indiana Code
Title 6. Taxation
Article 2.3. Utility Receipts Tax
Chapter 5.5. Utility Services Use Tax
- 6-2.3-5.5-1. Imposition of Tax
- 6-2.3-5.5-2. Calculation of Tax on Gross Consideration
- 6-2.3-5.5-3. Tax Rate
- 6-2.3-5.5-4. Exemptions
- 6-2.3-5.5-5. Credits
- 6-2.3-5.5-6. Liability of User
- 6-2.3-5.5-7. Collection Procedures
- 6-2.3-5.5-8. Utility Services Sellers; Voluntary Registration and Collection of Tax
- 6-2.3-5.5-9. Payment of Tax
- 6-2.3-5.5-10. Payment to Utility Services Seller; Required Issuance of Receipt
- 6-2.3-5.5-11. Receipt as Evidence of Payment
- 6-2.3-5.5-12. Utility Services Seller; Responsible Office Liability for Payment of Collected Taxes to Department
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