Section 45 IAC 2.2-4-15 - Telephone utilities; installation or removal of equipment not subject to gross retail taxAuthority: 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.Department of State Revenue; Ch. 4, Reg. 6-2.5-4-6 b (010); filed Dec 1, 1982, 10:35 am: 6 IR 20