Statutes, codes, and regulations
Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUEArticle 2.2 - SALES AND USE TAX
Rule 45 IAC 2.2-4 - Retail Transactions of Retail Merchant
Section 45 IAC 2.2-4-16 - Telephone utilities; utilities furnished to other customers not subject to gross retail tax

45 Ind. Admin. Code 2.2-4-16

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Current through December 4, 2024
Section 45 IAC 2.2-4-16 - Telephone utilities; utilities furnished to other customers not subject to gross retail tax

Authority: IC 6-8.1-3-3

Affected: IC 6-2.5-4-5

Sec. 16.

The gross receipts of every person engaged as a public utility derived from furnishing local exchange telephone service or intrastate message toll telephone service to other public utilities which furnish local exchange telephone service, intrastate message toll telephone service or intrastate telegraph service or another public utility or power subsidiary described in IC 6-2.5-4-5 shall not constitute gross retail income received from a retail transaction.

45 IAC 2.2-4-16

Department of State Revenue; Ch. 4, Reg. 6-2.5-4-6 b (020); filed Dec 1, 1982, 10:35 am: 6 IR 20