2021 Indiana Code
Title 6. Taxation
Article 2.3. Utility Receipts Tax
Chapter 5.5. Utility Services Use Tax
Sec. 5. A person is entitled to a credit against the utility services use tax imposed on the retail consumption of utility services equal to the amount, if any, of utility services use tax paid to another state. Payment of a general sales tax, purchase tax, or use tax to another state does not qualify for a credit under this section.
As added by P.L.162-2006, SEC.19.