Sale to Bottler of Water

  1. Law
  2. Indiana Code
  3. Taxation
  4. Utility Receipts Tax
  5. Classification of Receipts as Gross Receipts
  6. Sale to Bottler of Water

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Sec. 6. A sale shall be treated as a retail sale if the taxpayer sells water or gas to another individual or entity that bottles and resells the water or gas.

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


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