Sec. 11. Subject to IC 6-2.3-2 and this chapter, gross receipts derived from activities or businesses or any other sources within Indiana include furnishing utility services to an end user in Indiana for consumption in Indiana, regardless of whether the:
(1) utility services are delivered through the pipelines, transmission lines, or other property of another person;
(2) taxpayer providing the utility service is or is not a resident or a domiciliary of Indiana; or
(3) transaction is subject to a deduction under IC 6-2.3-5-5.
As added by P.L.162-2006, SEC.18.