Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 2.2 - SALES AND USE TAX
Rule 4 - Retail Transactions of Retail Merchant
Section 4-30 - Cable TV service
Universal Citation: 45 IN Admin Code 4-30
Current through March 20, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 30.
Every person engaged in the furnishing of local or intrastate cable television service shall be a retail merchant making retail transactions in respect to the furnishing of such service, and the gross income received therefrom, upon billings or statement rendered to consumers, shall constitute gross retail income from a retail transaction for the purposes of the gross retail tax.
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