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 2.2-4-31 - Cable TV service; exclusion

45 Ind. Admin. Code 2.2-4-31

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Current through October 31, 2024
Section 45 IAC 2.2-4-31 - Cable TV service; exclusion

Authority: IC 6-8.1-3-3

Affected: IC 6-2.5

Sec. 31.

In general, all charges billed to the user of cable television service are subject to sales tax. This regulation [this section] excludes only charges billed to the consumer for the provision, installation, construction, servicing or removal of tangible personal property used in connection with the furnishing of such service.

45 IAC 2.2-4-31

Department of State Revenue; Ch. 4, Reg. 6-2.5-4-11 b (010); filed Dec 1, 1982, 10:35 am: 6 IR 25