6-2.3-1-9. "Taxable gross receipts" defined

IN Code § 6-2.3-1-9 (2019) (N/A)
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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.