Utility Services Use Tax

  1. Law
  2. Indiana Code
  3. Taxation
  4. Utility Receipts Tax
  5. Utility Services Use Tax

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Section
6-2.3-5.5-1

Imposition of Tax

Section
6-2.3-5.5-2

Calculation of Tax on Gross Consideration

Section
6-2.3-5.5-3

Tax Rate

Section
6-2.3-5.5-4

Exemptions

Section
6-2.3-5.5-5

Credits

Section
6-2.3-5.5-6

Liability of User

Section
6-2.3-5.5-7

Collection Procedures

Section
6-2.3-5.5-8

Utility Services Sellers; Voluntary Registration and Collection of Tax

Section
6-2.3-5.5-9

Payment of Tax

Section
6-2.3-5.5-10

Payment to Utility Services Seller; Required Issuance of Receipt

Section
6-2.3-5.5-11

Receipt as Evidence of Payment

Section
6-2.3-5.5-12

Utility Services Seller; Responsible Office Liability for Payment of Collected Taxes to Department