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2021 Indiana Code
Title 6. Taxation
Article 2.3. Utility Receipts Tax
Chapter 4. Exemptions
6-2.3-4-6. Sales Between Members of Affiliated or Controlled Group
Universal Citation: IN Code § 6-2.3-4-6 (2021)
Sec. 6. Gross receipts derived from the sale of utility services between members of a controlled group of corporations or an affiliated group are exempt from the utility receipts tax if:
(1) the seller is the producer of the utility service and the purchaser is the end user; and
(2) the seller and the purchaser exist at the same location or adjacent locations.
As added by P.L.16-2007, SEC.3.
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