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2021 Indiana Code
Title 6. Taxation
Article 2.3. Utility Receipts Tax
Chapter 1. Definitions and Rules of Construction
6-2.3-1-4. "Gross Receipts" Defined
Universal Citation: IN Code § 6-2.3-1-4 (2021)
Sec. 4. "Gross receipts" refers to anything of value, including cash or other tangible or intangible property, that a taxpayer receives in consideration for the retail sale of utility services for consumption before deducting any costs incurred in providing the utility services.
As added by P.L.192-2002(ss), SEC.47.
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