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  2. U.S. State Codes
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  4. Indiana
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  6. Title 6. Taxation
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  8. Article 2.3. Utility Receip...
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  10. Chapter 3. Classification of Receipts as Gross ...


Chapter 3. Classification of Receipts as Gross Receipts


  • 6-2.3-3-1. Application of chapter
  • 6-2.3-3-2. Effect; failure to separate nontaxable items on billings
  • 6-2.3-3-3. Legal settlements; lost retail sales
  • 6-2.3-3-4. Collection of taxes
  • 6-2.3-3-5. Wholesale sales to another generator or reseller; sale to hotels, marinas, campgrounds, or mobile home parks
  • 6-2.3-3-6. Sale to bottler of water
  • 6-2.3-3-7. Sale to member electric cooperatives
  • 6-2.3-3-8. Sale by joint agency to municipal utility
  • 6-2.3-3-9. Refundable deposits of cash
  • 6-2.3-3-10. Installation, repair, maintenance, equipment, or leasing services
  • 6-2.3-3-11. Delivery of utility services through third party; delivery from out of state
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