Sec. 5. A power subsidiary or a person engaged as a public utility is a retail merchant making a retail transaction when the subsidiary or person furnishes or sells electrical energy, natural or artificial gas, water, steam, or steam heating service to a person for commercial or domestic consumption.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.48-1984, SEC.1; P.L.71-1993, SEC.4; P.L.81-2004, SEC.19; P.L.190-2005, SEC.1; P.L.203-2005, SEC.3; P.L.162-2006, SEC.21; P.L.180-2006, SEC.3; P.L.1-2007, SEC.51; P.L.32-2007, SEC.1; P.L.58-2012, SEC.2; P.L.137-2012, SEC.46; P.L.288-2013, SEC.28; P.L.137-2022, SEC.19.
Structure Indiana Code
Article 2.5. State Gross Retail and Use Taxes
Chapter 4. Retail Transactions of Retail Merchant
6-2.5-4-3. Water Softening and Conditioning Business
6-2.5-4-5. Power Subsidiaries of Public Utilities
6-2.5-4-8. Governmental Entities; Private or Proprietary Activities
6-2.5-4-11. Cable Television Service; Satellite Television or Radio Service
6-2.5-4-12. Auction Sales; Exceptions
6-2.5-4-13. Definition of Retail Merchant Making Retail Transaction
6-2.5-4-14. Notice; Proposed Public Vendors; Identification of Delinquent Taxpayers
6-2.5-4-15. Bundled Transactions
6-2.5-4-16.2. Aircraft Leasing or Renting and Flight Instruction Services
6-2.5-4-16.4. Specified Digital Products
6-2.5-4-16.7. Prewritten Computer Software