2021 Indiana Code
Title 6. Taxation
Article 2.3. Utility Receipts Tax
Chapter 5.5. Utility Services Use Tax
6-2.3-5.5-8. Utility Services Sellers; Voluntary Registration and Collection of Tax
Sec. 8. Any seller of utility services may elect to register with the department to collect utility services use tax on behalf of persons liable for the utility services use tax imposed under this chapter. A seller must comply with the collection and reporting procedures specified by the department only if the seller enters into an agreement with the department under this section.
As added by P.L.162-2006, SEC.19.