6-2.3-3-6. Sale to bottler of water

IN Code § 6-2.3-3-6 (2019) (N/A)
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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.