2023 Indiana Code › Title 6. Taxation › Article 2.5. State Gross Retail and Use Taxes › Chapter 5. Exempt Transactions of Retail Merchant › 6-2.5-5-12.5. Wastewater Utilities; Plants and Expenses

Sec. 12.5. (a) As used in this section, "collection plant and expenses" includes the following:
(1) Expenditures for collection plant, which include the following:
(A) Land and land rights.
(B) Structures and improvements.
(C) Power generation equipment.
(D) Collection sewers and special collecting structures.
(E) Receiving wells.
(F) Pumping equipment.
(G) Transportation equipment.
(H) Other collection plant expenditures.
(2) Expenditures for collection expenses, which include the following:
(A) Operation supervision and engineering.
(B) Purchased power or fuel for power production.
(C) Chemicals.
(D) Materials and supplies.
(E) Maintenance supervision and engineering.
(F) Rental of real property or equipment.
(G) Maintenance of power generation equipment.
(H) Maintenance of structures and improvements.
(I) Maintenance of transportation equipment.
(J) Maintenance of collection plant equipment.
(b) As used in this section, "public utility" means a public utility (as defined in IC 8-1-2-1(a)) or any person that contracts with a municipality to operate, manage, or control any plant or equipment owned by the municipality for the collection, treatment, or processing of wastewater.
(c) As used in this section, "system pumping plant and expenses" includes the following:
(1) Expenditures for pumping plant, which include the following:
(A) Land and land rights.
(B) Structures and improvements.
(C) Boiler plant equipment.
(D) Other power production equipment.
(E) Steam pumping equipment.
(F) Electric pumping equipment.
(G) Diesel pumping equipment.
(H) Hydraulic pumping equipment.
(I) Other pumping equipment.
(2) Expenditures for pumping expenses, which include the following:
(A) Operation supervision and engineering.
(B) Fuel for power production.
(C) Power production labor and expenses.
(D) Fuel or power purchased for pumping.
(E) Pumping labor and expenses.
(F) Miscellaneous expenses.
(G) Rents.
(H) Maintenance supervision and engineering.
(I) Maintenance of power production equipment.
(J) Maintenance of pumping equipment.
(d) As used in this section, "treatment and disposal plant and expenses" includes the following:
(1) Expenditures for treatment and disposal plant, which include the following:
(A) Land and land rights.
(B) Structures and improvements.
(C) Power generation equipment.
(D) Pumping equipment.
(E) Flow measuring devices and installations.
(F) Reuse meters and meter installations.
(G) Reuse transmission and distribution systems.
(H) Treatment and disposal equipment.
(I) Sewers and sewer lines.
(J) Transportation equipment.
(2) Expenditures for treatment and disposal expenses, which include the following:
(A) Operation supervision and engineering.
(B) Purchased wastewater treatment.
(C) Sludge removal expenses.
(D) Purchased power or fuel for power production.
(E) Chemicals.
(F) Materials and supplies.
(G) Maintenance supervision and engineering.
(H) Rental of real property or equipment.
(I) Maintenance of power generation equipment.
(J) Maintenance of structures and improvements.
(K) Maintenance of transportation equipment.
(L) Maintenance of treatment and disposal plant equipment.
(e) Transactions involving tangible personal property are exempt from the state gross retail tax if:
(1) the property is classified as collection plant and expenses, treatment and disposal plant and expenses, or system pumping plant and expenses; and
(2) the person acquiring the property is a public utility that collects, treats, or processes wastewater.
As added by P.L.88-2007, SEC.2.