6-2.3-5.5-1. Imposition of tax

IN Code § 6-2.3-5.5-1 (2019) (N/A)
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Sec. 1. An excise tax, known as the utility services use tax, is imposed on the retail consumption of utility services in Indiana that are billed after June 30, 2006.

As added by P.L.162-2006, SEC.19.