Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 2.2 - SALES AND USE TAX
Rule 4 - Retail Transactions of Retail Merchant
Section 4-15 - Telephone utilities; installation or removal of equipment not subject to gross retail tax

Universal Citation: 45 IN Admin Code 4-15

Current through September 18, 2024

Authority: IC 6-8.1-3-3

Affected: IC 6-2.5

Sec. 15.

(a) In general, the furnishing of telephone services by public utilities is subject to gross retail tax.

(b) The gross receipts of public utilities engaged in furnishing telephone services to consumers derived from the provision, installation, construction, servicing, or removal of tangible personal property used in connection with the furnishing of such public utility service does not constitute gross retail income of a retail merchant received from a retail transaction. The gross receipts from installation charges, repair charges, deferred payment charges and delinquency charges are not subject to the state gross retail tax.

Disclaimer: These regulations may not be the most recent version. Indiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.