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U.S. State Codes
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Indiana
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Title 6. Taxation
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Article 2.3. Utility Receip...
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Chapter 5.5. Utility Services Use Tax
Chapter 5.5. Utility Services Use Tax
6-2.3-5.5-1. Imposition of tax
6-2.3-5.5-2. Calculation of tax on gross consideration
6-2.3-5.5-3. Tax rate
6-2.3-5.5-4. Exemptions
6-2.3-5.5-5. Credits
6-2.3-5.5-6. Liability of user
6-2.3-5.5-7. Collection procedures
6-2.3-5.5-8. Utility services sellers; voluntary registration and collection of tax
6-2.3-5.5-9. Payment of tax
6-2.3-5.5-10. Payment to utility services seller; required issuance of receipt
6-2.3-5.5-11. Receipt as evidence of payment
6-2.3-5.5-12. Utility services seller; responsible office liability for payment of collected taxes to department