Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 2.2 - SALES AND USE TAX
Rule 4 - Retail Transactions of Retail Merchant
Section 4-31 - Cable TV service; exclusion
Universal Citation: 45 IN Admin Code 4-31
Current through September 18, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 31.
In general, all charges billed to the user of cable television service are subject to sales tax. This regulation [this section] excludes only charges billed to the consumer for the provision, installation, construction, servicing or removal of tangible personal property used in connection with the furnishing of such service.
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