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 2.2-4-7 - Retail transactions; soft water and water conditioning plumbing services

45 Ind. Admin. Code 2.2-4-7

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Current through December 4, 2024
Section 45 IAC 2.2-4-7 - Retail transactions; soft water and water conditioning plumbing services

Authority: IC 6-8.1-3-3

Affected: IC 6-2.5

Sec. 7.

When a customer is billed separately for materials used to alter or change plumbing to accommodate conditioning equipment, the sales tax shall be charged on such materials. If materials used in an installation are not billed as a separate item to the customer, the company shall then be liable for the use tax thereon.

45 IAC 2.2-4-7

Department of State Revenue; Ch. 4, Reg. 6-2.5-4-3 b (010); filed Dec 1, 1982, 10:35 am: 6 IR 17