Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 2.2 - SALES AND USE TAX
Rule 4 - Retail Transactions of Retail Merchant
Section 4-7 - Retail transactions; soft water and water conditioning plumbing services
Universal Citation: 45 IN Admin Code 4-7
Current through September 18, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 7.
When a customer is billed separately for materials used to alter or change plumbing to accommodate conditioning equipment, the sales tax shall be charged on such materials. If materials used in an installation are not billed as a separate item to the customer, the company shall then be liable for the use tax thereon.
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