"Taxable Gross Receipts" Defined

  1. Law
  2. Indiana Code
  3. Taxation
  4. Utility Receipts Tax
  5. Definitions and Rules of Construction
  6. "Taxable Gross Receipts" Defined

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Sec. 9. "Taxable gross receipts" means the remainder of:

(1) all gross receipts that are not exempt from tax under IC 6-2.3-4; less

(2) all deductions that are allowed under IC 6-2.3-5.

As added by P.L.192-2002(ss), SEC.47.


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