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 5-17 - Exempt accounts for utilities which furnish or sell electrical energy; steam or steam heating service

Universal Citation: 45 IN Admin Code 5-17

Current through September 18, 2024

Authority: IC 6-8.1-3-3

Affected: IC 6-2.5

Sec. 17.

(a) Production Plant.

(1) Steam Production

310. Land and land rights.

311. Structures and improvements.

312. Boiler plant equipment

313. Engines and engine driven generators.

314. Turbogenerator units.

315. Accessory electric equipment.

316. Miscellaneous power plant equipment.

(2) Nuclear Production

320. Land and land rights.

321. Structures and improvements.

322. Reactor plant equipment.

323. Turbogenerator units.

324. Accessory electric equipment.

325. Miscellaneous power plant equipment.

(3) Hydraulic Production

330. Land and land rights.

331. Structures and improvements.

332. Reservoirs, dams and waterways.

333. Water wheels, turbines and generators.

334. Accessory electric equipment.

335. Miscellaneous power plant equipment.

336. Roads, railroads, and bridges.

(4) Other Production

340. Land and land rights.

341. Structures and improvements.

342. Fuel holders, producers and accessories.

343. Prime movers.

344. Generators.

345. Accessory electric-equipment.

346. Miscellaneous power plant equipment.

(b) Power Production Expenses

(1) Steam Power Generation

500. Operation supervision and engineering.

501. Fuel.

502. Steam expenses.

503. Steam from other sources.

504. Steam transferred-cr.

505. Electric expenses.

506. Miscellaneous steam power expenses.

507. Rents.

510. Maintenance supervision and engineering.

511. Maintenance of structures.

512. Maintenance of boiler plant.

513. Maintenance of electric plant.

514. Maintenance of miscellaneous steam plant.

(2) Nuclear Power Generation

517. Operation supervision and engineering.

518. Fuel.

519. Coolants and water.

520. Steam expenses.

521. Steam from other sources.

522. Steam transferred-cr.

523. Electric expenses.

524. Miscellaneous nuclear power expenses.

525. Rents.

528. Maintenance supervision and engineering.

529. Maintenance of structures and improvements.

530. Maintenance of reactor plant equipment.

531. Maintenance of electric plant.

532. Maintenance of miscellaneous nuclear plant.

(3) Hydraulic Power Generation

535. Operation supervision and engineering.

536. Water for power.

537. Hydraulic expenses.

538. Electric expenses.

539. Miscellaneous hydraulic power generation expenses.

540. Rents.

541. Maintenance supervision and engineering.

542. Maintenance of structures.

543. Maintenance of reservoirs, dams and waterways.

544. Maintenance of electric plant.

545. Maintenance of miscellaneous hydraulic plant.

(c) Power Production Expenses

(1) Other Power Generation

546. Operation supervision and engineering.

547. Fuel.

548. Generation expenses.

549. Miscellaneous other power generation expenses.

550. Rents.

551. Maintenance supervision and engineering.

552. Maintenance of structures.

553. Maintenance of generating and electric plant.

554. Maintenance of miscellaneous other power generation plant.

(2) Other Power Supply Expenses

555. Purchased power.

556. System control and load dispatching.

557. Other expenses.

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.
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