45 IAC 2.2-4-15 - Telephone utilities; installation or removal of equipment not subject to gross retail tax
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 15.
(a) In
general, the furnishing of telephone services by public utilities is subject to
gross retail tax.
(b) The gross
receipts of public utilities engaged in furnishing telephone services to
consumers derived from the provision, installation, construction, servicing, or
removal of tangible personal property used in connection with the furnishing of
such public utility service does not constitute gross retail income of a retail
merchant received from a retail transaction. The gross receipts from
installation charges, repair charges, deferred payment charges and delinquency
charges are not subject to the state gross retail tax.
Notes
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