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2020 Indiana Code
Title 6. Taxation
Article 5.5. Taxation of Financial Institutions
Chapter 4. Rules for Attributing Receipts
6-5.5-4-8. Credit Cards; Apportionment of Service Charges, Interest Income, and Fees
Universal Citation: IN Code § 6-5.5-4-8 (2020)
Sec. 8. Interest income, merchant discount, and other receipts including service charges from financial institution credit card and travel and entertainment credit card receivables and credit card holders' fees must be attributed to the state to which the card charges and fees are regularly billed.
As added by P.L.347-1989(ss), SEC.1.
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