A power subsidiary or a person engaged as a public utility is a retail merchant making a retail transaction when the subsidiary or person furnishes or sells electrical energy, natural or artificial gas, water, steam, or steam heating service to a person for commercial or domestic consumption.
Amended by P.L. 137-2022,SEC. 19, eff. 7/1/2022.Amended by P.L. 288-2013, SEC. 28, eff. 1/1/2014.Amended by P.L. 137-2012, SEC. 46, eff. 1/1/2012 (retroactive).Amended by P.L. 58-2012, SEC. 2, eff. 1/1/2012 (retroactive).As added by Acts1980 , P.L. 52, SEC.1. Amended by P.L. 48-1984, SEC.1; P.L. 71-1993, SEC.4; P.L. 81-2004, SEC.19; P.L. 190-2005, SEC.1; P.L. 203-2005, SEC.3; P.L. 162-2006, SEC.21; P.L. 180-2006, SEC.3; P.L. 1-2007, SEC.51; P.L. 32-2007, SEC.1.