Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 2.2 - SALES AND USE TAX › Rule 5 - Exempt Transactions of a Retail Merchant › Section 5-20 - Exempt accounts for utilities which furnish or sell telephone services

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 20.
(a) Central
				Office Equipment
Aisle-lighting equipment.
Announcement equipment-time, weather forecast, etc.
Automatic message recording equipment.
Balconies for distributing frames.
Banks-connector, selector.
Batteries. Battery cabinets.
Boards-floor alarm, power, test, service observing.
Building alterations, minor, such as opening and closing
				  holes in ceilings, partitions, walls, and floors to permit installation of
				  equipment, power conduit and wiring.
Cables.
Calculagraphs.
Call registers.
Carrier-current equipment.
Call registers.
Circuit breakers.
Covers for transmission power apparatus.
Desks and tables when equipped with central office telephone
				  equipment.
Engines, including special foundations not a part of
				  buildings.
Frame-alarm, connector, decoder, decoder connector, line
				  finder, line switch, repeater, selector, sender, test.
Fuse boards.
Fuse panels.
Generators, including special foundations not a part of
				  buildings.
Jumper wires.
Key indicator equipment.
Line concentrator equipment.
Line filters.
Loading coil.
Loudspeaker equipment.
Main and intermediate frames.
Meters.
Motors, including special foundations not a part of
				  building.
Multiplex apparatus.
Operators' transmitters.
Operators' chairs.
Operators' head sets.
Permits and privileges and rights of way for installation of
				  externally mounted central office equipment.
Platforms, not part of buildings.
Pole changers.
Power circuits for emergency use including payment for
				  installation by others of circuits not owned.
Power panels.
Power plants.
Protectors.
Pulse machines and tone machines.
Radio transmitting and receiving equipment.
Rectifiers.
Regi ster cabinets.
Relay racks and coil racks.
Relays.
Repeater sets.
Rheostats.
Ringing machines, including special foundations not a part of
				  buildings.
Rolling ladders.
Submarine cable repeaters.
Switchboards and other electrical equipment used in
				  operators' schools.
Switchboards-subscribers' "A" and "B" trunk, toll, dial
				  system.
Tarpaulins.
Telegraph instruments and equipment.
Telephotographic equipment.
Teletypewriter switchboards and equipment.
Test boards.
Testing and routining
[sic.]
central office
				  equipment prior to assignment to service.
Testing equipment and tools, central office.
Test tables.
Ticket holders.
Toll ticket carriers.
Traffic load counting equipment.
Turrets.
Water stills for battery service.
(b) Station Apparatus
Amplifying equipment.
Answering equipment.
Attendants' cabinets.
Attendants' desks.
Backboards.
Booths.
Code call units.
Code sending sets.
Coin collectors.
Data sets.
Desk sets, hand sets, and combined sets, including those used
				  at main, extension, private branch exchange, and private line stations, etc.
				  (This includes such sets used as operators' sets at large private branch
				  exchanges and in central offices and operators' schools.
Directory stands or shelves.
Distributing frames.
Extension bells.
Facsimile equipment.
Hand set mountings.
Messenger, and similar signaling devices.
Mobile telephone equipment.
Operators' chairs.
Operators' head sets and transmitters.
Order receiving tables.
Order turrets.
Power equipment.
Printer-telegraph equipment.
Private branch exchange equipment-nonmultiple manual and
				  cordless switchboards and dial equipment of types designed to accommodate fewer
				  than 100 lines and which cannot normally be expanded to more than 99
				  lines.
Program supply equipment-other than television.
Public address equipment.
Public telephone signs.
Station switching and signaling devices including apparatus
				  cabinets, keys, key cabinets, and other devices used as parts of
				  intercommunicating systems.
Subscriber sets.
Telegraph equipment.
Teletypewriter equipment, including switching
				  equipment.
(c) Station
				Connections
The wires (or small cables) from the station apparatus to the
				  point of connection with the general overhead or underground system or to the
				  junction boxes where the house cable or other cable terminates. This includes
				  circuits, carried by means of wire or small cables, extending to the cable
				  terminal in cases where connection is made with a general cable system or to
				  the point of connection with the aerial wire plant in cases where connection is
				  made with a general wire system.
The wires (or small cables) used to connect station apparatus
				  in the same building, such as main stations with extension stations, and
				  stations of intercommunicating systems.
The wires (or small cables) used to connect private branch
				  exchange switchboards or their distributing frames with terminal stations
				  located in the same building.
The wires (or small cables) used to connect the various parts
				  of a small private branch exchange, such as the cables or wires from
				  distributing frames to switchboard.
The wires (or small cables) installed specifically to serve
				  as trunk, batter, or generator circuits from a small private branch exchange to
				  the point of connection with the permanent house or outside cables or
				  wires.
Connecting blocks, ground wires, ground rods, station
				  protectors, clamps, cleats, nails, screws and other material used in the
				  installation of station apparatus and inside wiring and cabling.
Labor and other costs incurred in connection with station
				  apparatus and station connection installations or additions thereto.
Brackets, bridle rings, insulators, knobs, span clamps,
				  screws, sleeves, strand, tubes, and other material used in the installation of
				  drop and block wires; trimming trees and other costs incurred in the
				  installation of such wires; pipes or other protective covering for underground
				  service connections; and permits and privileges for construction.
(d) Large Private Branch Exchanges
Cables or wires from distributing frame to
				  switchboard.
Dial system private branch exchanges of type designed to
				  accommodate 100 or more lines or which can normally be expanded to 100 or more
				  lines, including any nonmultiple manual switchboards used as attendants'
				  positions in connection with such dial system exchanges.
Distributing frames.
Multiple manual switchboards.
Operators' chairs.
Operators' head sets and transmitters.
Power equipment, including special foundations.
Switching and signaling devices to large installations, such
				  as certain key systems, for governmental agencies, including relay rack
				  equipment, apparatus cabinets, key cabinets, key boxes, and other components of
				  such systems.
Switching equipment at switching or relay centers of large
				  private line teletypewriter systems.
Television program supply equipment and other television
				  equipment on customers' premises except portable equipment subject to use in
				  central offices.
Wires (or small cables used instead of wires) installed
				  specifically to serve as trunk, battery, or generator circuits from a large
				  private branch exchange to the point of connection with the permanent house or
				  outside cables or wires.