2021 Indiana Code
Title 6. Taxation
Article 2.3. Utility Receipts Tax
Chapter 3. Classification of Receipts as Gross Receipts
6-2.3-3-8. Sale by Joint Agency to Municipal Utility
Sec. 8. Gross receipts do not include amounts received by a joint agency established under IC 8-1-2.2 that constitutes a payment by a municipality that is a member of the joint agency for electrical energy that will be sold by the municipality to retail customers.
As added by P.L.192-2002(ss), SEC.47.