Credit Cards; Apportionment of Service Charges, Interest Income, and Fees

  1. Law
  2. Indiana Code
  3. Taxation
  4. Taxation of Financial Institutions
  5. Rules for Attributing Receipts
  6. Credit Cards; Apportionment of Service Charges, Interest Income, and Fees

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Sec. 8. Interest income, merchant discount, and other receipts including service charges from financial institution credit card and travel and entertainment credit card receivables and credit card holders' fees must be attributed to the state to which the card charges and fees are regularly billed.

As added by P.L.347-1989(ss), SEC.1.


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