45 IAC 2.2-4-12 - Power subsidiary; installation or removal of equipment not subject to the gross retail tax
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 12.
(a) In
general, the furnishing of electricity, gas, water, steam or steam heating
services by public utilities to consumers is subject to the gross retail
tax.
(b) The gross receipts of a
power subsidiary or person engaged as a public utility in selling electrical
energy, gas, water, or steam to consumers derived from the provision,
installation, construction, servicing, or removal of tangible personal property
used in connection with the furnishing of any such public utility service or
commodity shall not constitute gross retail income of a retail merchant
received from a retail transaction.
(c) The gross receipts of power subsidiaires
[sic.] or public utilities engaged in furnishing electrical
energy, gas, water, or steam to consumers from the provision, installation,
construction, servicing, or removal of tangible personal property used to
furnish such public utility services shall not constitute gross receipts of a
retail merchant received from a retail transaction. The gross receipts from
connect and disconnect charges, equipment charges, contributions in aid of
construction charges, deferred payment charges, delinquency charges, and repair
service charges are not subject to the state gross retail tax.
Notes
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