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 2.2-4-32 - Cable TV companies; purchases

45 Ind. Admin. Code 2.2-4-32

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Current through May 29, 2024
Section 45 IAC 2.2-4-32 - Cable TV companies; purchases

Authority: IC 6-8.1-3-3

Affected: IC 6-2.5

Sec. 32.

This regulation [45 IAC 2.2] does not exempt cable television companies from sales tax on their purchases of tangible personal property; therefore, they will be required to pay sales tax on their purchases.

45 IAC 2.2-4-32

Department of State Revenue; Ch. 4, Reg. 6-2.5-4-11 b (020); filed Dec 1, 1982, 10:35 am: 6 IR 25