2021 Indiana Code
Title 6. Taxation
Article 2.3. Utility Receipts Tax
Chapter 3. Classification of Receipts as Gross Receipts
6-2.3-3-7. Sale to Member Electric Cooperatives
Sec. 7. Gross receipts do not include amounts received by a corporation or a division of a corporation owned, operated, or controlled by its member electric cooperatives as payment from the electric cooperatives for electrical energy to be resold to their member-owner consumers.
As added by P.L.192-2002(ss), SEC.47.