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2021 Indiana Code
Title 6. Taxation
Article 2.3. Utility Receipts Tax
Chapter 1. Definitions and Rules of Construction
6-2.3-1-14. "Utility Service" Defined
Universal Citation: IN Code § 6-2.3-1-14 (2021)
Sec. 14. "Utility service" means furnishing any of the following:
(1) Electrical energy.
(2) Natural gas, either mixed with another substance or pure, used for heat, light, cooling, or power.
(3) Water.
(4) Steam.
(5) Sewage (as defined in IC 13-11-2-200).
(6) Telecommunication services.
As added by P.L.192-2002(ss), SEC.47.
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