reglab/housing_qa huggingface dataset:
IN Code § 6-2.3-3-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 3. Classification of Receipts as Gross Receipts|6-2.3-3-8. Sale by Joint Agency to Municipal Utility

Sec. 8. Gross receipts do not include amounts received by a joint agency established under IC 8-1-2.2 that constitutes a payment by a municipality that is a member of the joint agency for electrical energy that will be sold by the municipality to retail customers.As added by P.L.192-2002(ss), SEC.47.
IN Code § 6-2.3-3-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 3. Classification of Receipts as Gross Receipts|6-2.3-3-9. Refundable Deposits of Cash

Sec. 9. Gross receipts do not include a deposit of cash made with a taxpayer to the extent that the deposit is refundable.As added by P.L.192-2002(ss), SEC.47.
IN Code § 6-2.3-3-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 3. Classification of Receipts as Gross Receipts|6-2.3-3-10. Installation, Repair, Maintenance, Equipment, or Leasing Services

Sec. 10. Gross receipts include receipts received for installation, maintenance, repair, equipment, or leasing services provided to a commercial or domestic consumer that are directly related to the delivery of utility services to the commercial or domestic consumer or the removal of equipment from a commercial or domestic consumer upon the termination of service.As added by P.L.192-2002(ss), SEC.47.
IN Code § 6-2.3-3-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 3. Classification of Receipts as Gross Receipts|6-2.3-3-11. Delivery of Utility Services Through Third Party; Delivery From Out of State

Sec. 11. Subject to IC 6-2.3-2 and this chapter, gross receipts derived from activities or businesses or any other sources within Indiana include furnishing utility services to an end user in Indiana for consumption in Indiana, regardless of whether the:(1) utility services are delivered through the pipelines, transmission lines, or other property of another person;(2) taxpayer providing the utility service is or is not a resident or a domiciliary of Indiana; or(3) transaction is subject to a deduction under IC 6-2.3-5-5.As added by P.L.162-2006, SEC.18.
IN Code § 6-2.3-4-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 4. Exemptions|6-2.3-4-1. Sales to United States Government

Sec. 1. Gross receipts derived from sales to the United States government are exempt from the utility receipts tax to the extent the state is prohibited by the Constitution of the United States from taxing the gross receipts.As added by P.L.192-2002(ss), SEC.47.
IN Code § 6-2.3-4-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 4. Exemptions|6-2.3-4-2. Commerce Between Indiana and Another State or Foreign Government

Sec. 2. Gross receipts derived from business conducted in commerce between Indiana and either another state or territory or a foreign country are exempt from utility receipts tax to the extent the state is prohibited from taxing the gross receipts by the Constitution of the United States.As added by P.L.192-2002(ss), SEC.47.
IN Code § 6-2.3-4-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 4. Exemptions|6-2.3-4-3. Conservancy Districts; Regional Water, Sewage, or Solid Waste Districts; Nonprofit Corporations; County Solid Waste Management Districts; County Onsite Waste Management Districts; Political Subdivisions

Sec. 3. Gross receipts received by:(1) a conservancy district established under IC 14-33-20 or IC 13-3-4 (before its repeal);(2) a regional water, sewage, or solid waste district established under IC 13-26 or IC 13-3-2 (before its repeal);(3) a nonprofit corporation formed solely for the purpose of supplying water to the public;(4) a county solid waste management district or a joint solid waste management district established under IC 13-21 or IC 13-9.5-2 (before its repeal);(5) a nonprofit corporation formed for the purpose of providing a combination of:(A) water; and(B) sewer and sewage service;to the public;(6) a county onsite waste management district established under IC 36-11; or(7) a political subdivision for sewer and sewage service;are exempt from the utility receipts tax.As added by P.L.192-2002(ss), SEC.47. Amended by P.L.275-2003, SEC.1.
IN Code § 6-2.3-4-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 4. Exemptions|6-2.3-4-4. Occasional Sales

Sec. 4. An occasional sale of utility services by a taxpayer that is not regularly engaged in the trade or business of selling utility services is exempt from the utility receipts tax.As added by P.L.192-2002(ss), SEC.47.
IN Code § 6-2.3-4-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 4. Exemptions|6-2.3-4-5. Hotels; Motels; Campgrounds; Marinas; Mobile Home Parks; Inns; Recreational Vehicle Parks

Sec. 5. (a) This section applies to the sale of utility services by the owner or operator of any of the following facilities:(1) A commercial hotel, motel, inn, or campground.(2) A park for mobile homes, manufactured homes, trailers, or recreational vehicles.(3) Marinas.(b) Gross receipts derived from the sale of utility services by an owner or operator described in subsection (a) to a user of a facility described in subsection (a) are exempt from the utility receipts tax.As added by P.L.192-2002(ss), SEC.47.
IN Code § 6-2.3-4-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 4. Exemptions|6-2.3-4-6. Sales Between Members of Affiliated or Controlled Group

Sec. 6. Gross receipts derived from the sale of utility services between members of a controlled group of corporations or an affiliated group are exempt from the utility receipts tax if:(1) the seller is the producer of the utility service and the purchaser is the end user; and(2) the seller and the purchaser exist at the same location or adjacent locations.As added by P.L.16-2007, SEC.3.
IN Code § 6-2.3-4-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 4. Exemptions|6-2.3-4-7. Receipts Related to Severance Damages or Reassignment of Areas

Sec. 7. Gross receipts are exempt from the utility receipts tax if the gross receipts are received by a taxpayer from an electricity supplier (as defined in IC 8-1-2.3-2) as payment of severance damages or other compensation resulting from a change in assigned service area boundaries under IC 8-1-2.3-6(1), IC 8-1-2.3-6(2), or IC 8-1-2.3-6(3).As added by P.L.137-2012, SEC.45.
IN Code § 6-2.3-5-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 5. Deductions|6-2.3-5-1. Annual Operating Deduction

Sec. 1. (a) Each taxable year a taxpayer is entitled to deduct from the taxpayer's gross receipts an amount equal to the product of:(1) one thousand dollars ($1,000); multiplied by(2) a fraction.The numerator of the fraction is the number of days in the taxpayer's taxable year for which the taxpayer is subject to the utility receipts tax, and the denominator of the fraction is the number of days in the taxpayer's taxable year.(b) If a taxpayer files quarterly gross receipts tax returns the taxpayer may use a proportionate part of the deduction provided by subsection (a) for each return filed.(c) A taxpayer is entitled to only one (1) deduction under this section each taxable year, regardless of the number of partners or participants in the organization.(d) An affiliated group that files a consolidated return under IC 6-2.3-6-5 is entitled to only one (1) deduction under this section on that consolidated return.As added by P.L.192-2002(ss), SEC.47.
IN Code § 6-2.3-5-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 5. Deductions|6-2.3-5-2. Bad Debts

Sec. 2. Each taxable year, a taxpayer that reports the taxpayer's gross receipts on an accrual basis is entitled to deduct bad debts from the taxpayer's gross receipts in the same manner provided in IC 6-2.5-6-9.As added by P.L.192-2002(ss), SEC.47.
IN Code § 6-2.3-5-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 5. Deductions|6-2.3-5-3. Resource Recovery System

Sec. 3. (a) Except as provided in subsection (b), if:(1) for federal income tax purposes a taxpayer is allowed a depreciation deduction for a particular taxable year with respect to a resource recovery system; and(2) the resource recovery system processes solid waste or hazardous waste;the taxpayer is entitled to a deduction from the taxpayer's gross receipts for that same taxable year. The amount of the deduction equals the total depreciation deductions that the taxpayer is allowed, with respect to the system, for that taxable year under Sections 167 and 179 of the Internal Revenue Code.(b) A taxpayer is not entitled to the deduction provided by this section for a particular taxable year with respect to a resource recovery system that is directly used to dispose of hazardous waste if during that taxable year the taxpayer:(1) is convicted of any criminal violation under IC 13, including IC 13-7-13-3 (before its repeal) or IC 13-7-13-4 (before its repeal); or(2) is subject to an order or consent decree based upon a violation of a federal or state rule, regulation, or statute governing the treatment, storage, or disposal of hazardous wastes that had a major or moderate potential for harm.As added by P.L.192-2002(ss), SEC.47. Amended by P.L.137-2007, SEC.4.
IN Code § 6-2.3-5-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 5. Deductions|6-2.3-5-4. Amount Received for Return of Empty Containers

Sec. 4. (a) Each taxable year a taxpayer is entitled to deduct from the taxpayer's gross receipts the amount paid by the taxpayer during that taxable year for the return of an empty container of the type customarily returned by the buyer of the contents for reuse as a container.(b) If a taxpayer is required to file quarterly gross receipts tax returns, the taxpayer may claim the deduction provided by this section on those returns.As added by P.L.192-2002(ss), SEC.47.
IN Code § 6-2.3-5-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 5. Deductions|6-2.3-5-5. Interstate Mobile Telecommunications

Sec. 5. A taxpayer is entitled to a deduction for gross receipts exempt from taxation under IC 6-8.1-15 and the Mobile Telecommunications Sourcing Act (4 U.S.C. 116 et seq.).As added by P.L.192-2002(ss), SEC.47.
IN Code § 6-2.3-5-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 5. Deductions|6-2.3-5-6. Bottled Water or Gas

Sec. 6. A taxpayer is entitled to a deduction for retail sales of bottled water or gas to the extent that the purchase of the water or gas was treated as a retail transaction under IC 6-2.3-3-6.As added by P.L.192-2002(ss), SEC.47.
IN Code § 6-2.3-5.5-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 5.5. Utility Services Use Tax|6-2.3-5.5-1. Imposition of Tax

Sec. 1. An excise tax, known as the utility services use tax, is imposed on the retail consumption of utility services in Indiana that are billed after June 30, 2006.As added by P.L.162-2006, SEC.19.
IN Code § 6-2.3-5.5-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 5.5. Utility Services Use Tax|6-2.3-5.5-2. Calculation of Tax on Gross Consideration

Sec. 2. The utility services use tax is measured by the gross consideration received by the seller from the sale of the commodities or services listed in IC 6-2.3-1-14(1) through IC 6-2.3-1-14(6).As added by P.L.162-2006, SEC.19.
IN Code § 6-2.3-5.5-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 5.5. Utility Services Use Tax|6-2.3-5.5-3. Tax Rate

Sec. 3. The utility services use tax is imposed at the same rate as the utility receipts tax under IC 6-2.3-2-2.As added by P.L.162-2006, SEC.19.
IN Code § 6-2.3-5.5-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 5.5. Utility Services Use Tax|6-2.3-5.5-4. Exemptions

Sec. 4. The retail consumption of utility services in Indiana is exempt from the utility services use tax if the:(1) transaction is subject to utility receipts tax (including a public utility (as defined in IC 8-1-2-1) and the utility receipts tax is paid on the gross receipts from the utility services;(2) gross receipts from the transaction are not taxable under IC 6-2.3-3 and the utility services are consumed for the purposes for which the gross receipts were excluded from taxation;(3) utility services were acquired in a transaction that is wholly or partially exempt from the utility receipts tax under IC 6-2.3-4 and the utility services are consumed for the purpose for which the utility services were exempted; or(4) utility services were acquired in a transaction that is wholly or partially subject to a deduction from the utility receipts tax under IC 6-2.3-5-6 and the utility services are consumed for the purpose for which the utility services deduction was given.As added by P.L.162-2006, SEC.19.
IN Code § 6-2.3-5.5-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 5.5. Utility Services Use Tax|6-2.3-5.5-5. Credits

Sec. 5. A person is entitled to a credit against the utility services use tax imposed on the retail consumption of utility services equal to the amount, if any, of utility services use tax paid to another state. Payment of a general sales tax, purchase tax, or use tax to another state does not qualify for a credit under this section.As added by P.L.162-2006, SEC.19.
IN Code § 6-2.3-5.5-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 5.5. Utility Services Use Tax|6-2.3-5.5-6. Liability of User

Sec. 6. The person who consumes utility services is personally liable for the utility services use tax.As added by P.L.162-2006, SEC.19.
IN Code § 6-2.3-5.5-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 5.5. Utility Services Use Tax|6-2.3-5.5-7. Collection Procedures

Sec. 7. The department shall establish procedures for the collection of the utility services use tax from users, including deposit and reporting requirements, deposit dates, and reporting dates. Failure to comply with the procedures is subject to the penalties in IC 6-8.1.As added by P.L.162-2006, SEC.19.
IN Code § 6-2.3-5.5-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 5.5. Utility Services Use Tax|6-2.3-5.5-8. Utility Services Sellers; Voluntary Registration and Collection of Tax

Sec. 8. Any seller of utility services may elect to register with the department to collect utility services use tax on behalf of persons liable for the utility services use tax imposed under this chapter. A seller must comply with the collection and reporting procedures specified by the department only if the seller enters into an agreement with the department under this section.As added by P.L.162-2006, SEC.19.
IN Code § 6-2.3-5.5-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 5.5. Utility Services Use Tax|6-2.3-5.5-9. Payment of Tax

Sec. 9. (a) This subsection applies only to a person who receives utility services from a seller that enters into an agreement under section 8 of this chapter. The person liable for the utility services use tax shall pay the tax to the seller from whom the person purchased the utility services, and the seller shall collect the tax as an agent for the state, if the seller has departmental permission from the department to collect the tax.(b) In all other cases, the person liable for the utility services use tax shall pay the utility services use tax directly to the department.As added by P.L.162-2006, SEC.19.
IN Code § 6-2.3-5.5-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 5.5. Utility Services Use Tax|6-2.3-5.5-10. Payment to Utility Services Seller; Required Issuance of Receipt

Sec. 10. When a seller collects the utility services use tax from a person, the seller shall, upon request, issue a receipt to that person for the utility services use tax collected.As added by P.L.162-2006, SEC.19.
IN Code § 6-2.3-5.5-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 5.5. Utility Services Use Tax|6-2.3-5.5-11. Receipt as Evidence of Payment

Sec. 11. If:(1) the department assesses the utility services use tax against a person for the person's retail consumption of utility services; and(2) the person has already paid the utility services use tax in relation to the utility services to a seller permitted to collect the utility services use tax under section 8 of this chapter;the person may avoid paying the utility services use tax to the department if the person can produce a receipt or other written evidence showing that the person paid the utility services use tax to the seller.As added by P.L.162-2006, SEC.19.
IN Code § 6-2.3-5.5-12 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 5.5. Utility Services Use Tax|6-2.3-5.5-12. Utility Services Seller; Responsible Office Liability for Payment of Collected Taxes to Department

Sec. 12. (a) An individual who:(1) is an employee, officer, or member of a corporation, partnership, or limited liability company that is a seller of utility services; and(2) has a duty to remit utility services use tax to the department under an agreement entered into by the seller of utility services under section 8 of this chapter by virtue of the individual's responsibilities within the corporation, partnership, or limited liability company;holds those taxes in trust for the state and is personally liable for the payment of those taxes, plus any penalties and interest attributable to those taxes, to the state.(b) An individual described in subsection (a) who knowingly fails to collect or remit the specified taxes to the state commits a Level 6 felony.As added by P.L.162-2006, SEC.19. Amended by P.L.158-2013, SEC.82.
IN Code § 6-2.3-6-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 6. Returns|6-2.3-6-2. Final Return; Due Date; Statements of No Tax Due

Sec. 2. (a) Every taxpayer who receives more than one thousand dollars ($1,000) in gross receipts during a particular taxable year shall file with the department an annual utility receipts tax return. At the time of filing an annual return, a taxpayer shall pay to the department an amount equal to the remainder of:(1) the total utility receipts tax liability incurred by the taxpayer for that particular taxable year; minus(2) the total amount of utility receipts taxes that was previously paid to the department for any quarter of that same taxable year.(b) Except as provided in subsection (d), a taxpayer who uses a taxable year that ends on December 31 shall file the taxpayer's annual utility receipts tax return and pay the tax, if any, for that taxable year on or before April 15 of the immediately succeeding tax year.(c) If a taxpayer uses a taxable year that does not end on December 31, the department shall prescribe the due dates for filing annual utility receipts tax returns and paying the tax.(d) Any taxpayer who does not file an annual utility receipts tax return for a taxable year may be required to execute and file with the department a sworn statement that the taxpayer did not receive more than one thousand dollars ($1,000) of taxable gross receipts during that taxable year.As added by P.L.192-2002(ss), SEC.47.
IN Code § 6-2.3-6-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 6. Returns|6-2.3-6-3. Returns; Limitation on Required Information; Names on Stock or Securities That Are a Source of Gross Receipts

Sec. 3. Any forms prescribed by the department under IC 6-8.1-3-4 that concern the collection of the utility receipts tax may not require a taxpayer to show the corporate name or title of any stock or the name of the obligor of any other security from which the taxpayer derives gross receipts.As added by P.L.192-2002(ss), SEC.47.
IN Code § 6-2.3-6-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 6. Returns|6-2.3-6-4. Returns; Required Information; Allocation of Gross Receipts Among Multiple Locations

Sec. 4. The department may require a taxpayer who receives gross receipts at two (2) or more business locations within the state to file with each quarterly and annual utility receipts tax return an information return that shows the allocation of gross receipts to each business location at which the gross receipts were received.As added by P.L.192-2002(ss), SEC.47.
IN Code § 6-2.3-6-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 6. Returns|6-2.3-6-5. Affiliated Groups; Consolidated Utility Receipts Tax Returns; Election

Sec. 5. (a) Corporations are affiliated if at least eighty percent (80%) of the voting stock of one (1) corporation (exclusive of directors' qualifying shares) is owned by the other corporation. Every corporation affiliated with another corporation is affiliated with every corporation that is affiliated with such other corporation. All corporations so affiliated constitute an affiliated group.(b) Corporate members of an affiliated group that are incorporated in Indiana or are authorized to do business in Indiana may file a consolidated utility receipts tax return.(c) Each corporate member of an affiliated group that files a consolidated utility receipts tax return is jointly and severally liable for the utility receipts tax imposed on the affiliated group and on each member of that group.(d) An affiliated group must elect at the time it files its first annual return whether or not it will file a consolidated utility receipts tax return or whether each corporate member of the group will file a separate utility receipts tax return. After the taxpayer's election is made, the group must file utility receipts tax returns in the same manner as the group's first annual return is filed, unless the department allows the group to change the manner in which it files utility receipts tax returns.(e) The first consolidated utility receipts tax return filed by an affiliated group may be filed by any member of the group incorporated in Indiana or authorized to do business in Indiana. Subsequent consolidated returns shall be filed by the member who filed the first consolidated return for the group, unless the department allows another member to file the group's consolidated returns.As added by P.L.192-2002(ss), SEC.47.