6-2.3-4-6. Sales between members of affiliated or controlled group

IN Code § 6-2.3-4-6 (2019) (N/A)
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Sec. 6. Gross receipts derived from the sale of utility services between members of a controlled group of corporations or an affiliated group are exempt from the utility receipts tax if:

(1) the seller is the producer of the utility service and the purchaser is the end user; and

(2) the seller and the purchaser exist at the same location or adjacent locations.

As added by P.L.16-2007, SEC.3.