Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 2.2-4-15
Telephone utilities; installation or removal of equipment not subject to gross retail tax
Sec. 15. (a) In general, the furnishing of telephone services by public utilities is subject to gross retail tax.
(b) The gross receipts of public utilities engaged in furnishing telephone services to consumers derived from the provision, installation,
construction, servicing, or removal of tangible personal property used in connection with the furnishing of such public utility service does not
constitute gross retail income of a retail merchant received from a retail transaction. The gross receipts from installation charges, repair charges,
deferred payment charges and delinquency charges are not subject to the state gross retail tax.
Amendment history
(Department of State Revenue; Ch. 4, Reg. 6-2.5-4-6(b)(010); filed Dec 1, 1982, 10:35 am: 6 IR 20)
Source: view the official text
Nearby sections (25 sections)
- 2.2-4-3 · Selling at retail; delivery charges
- 2.2-4-4 · Wholesale sales (Repealed)
- 2.2-4-5 · Wholesale sales; exceptions from retail transactions…
- 2.2-4-6 · Retail transactions; soft water and water conditioning
- 2.2-4-7 · Retail transactions; soft water and water conditioning…
- 2.2-4-8 · Accommodations furnished for less than 30 days
- 2.2-4-9 · Accommodation defined
- 2.2-4-10 · Power subsidiary (Repealed)
- 2.2-4-11 · Power subsidiary; retail transaction
- 2.2-4-12 · Power subsidiary; installation or removal of equipment not…
- 2.2-4-13 · Power subsidiary; utilities furnished to industrial…
- 2.2-4-14 · Local exchange telephone service or intrastate message toll…
- 2.2-4-15 · Telephone utilities; installation or removal of equipment…
- 2.2-4-16 · Telephone utilities; utilities furnished to other customers…
- 2.2-4-17 · Public utilities furnishing intrastate telegraph service…
- 2.2-4-18 · Telegraph utilities; installation or removal of equipment…
- 2.2-4-19 · Telegraph utilities; utilities furnished to other utility…
- 2.2-4-20 · Private or proprietary activities or business; state, local…
- 2.2-4-21 · Tangible personal property sold for incorporation into real…
- 2.2-4-22 · Procedure when a tax is not paid on construction material…
- 2.2-4-23 · Procedure when tax paid on construction material when…
- 2.2-4-24 · Procedure when construction material not furnished by…
- 2.2-4-25 · Definitions
- 2.2-4-26 · Contractors
- 2.2-4-27 · Tangible personal property; renting and leasing