Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 2.2-4-16
Telephone utilities; utilities furnished to other customers not subject to gross retail tax
Sec. 16. The gross receipts of every person engaged as a public utility derived from furnishing local exchange telephone service or intrastate
message toll telephone service to other public utilities which furnish local exchange telephone service, intrastate message toll telephone service or
intrastate telegraph service or another public utility or power subsidiary described in IC 6-2.5-4-5 shall not constitute gross retail income
received from a retail transaction.
(Department of State Revenue; Ch. 4, Reg. 6-2.5-4-6(b)(020); filed Dec 1, 1982, 10:35 am:
6 IR 20)
Amendment history
(Department of State Revenue; Ch. 4, Reg. 6-2.5-4-6(b)(020); filed Dec 1, 1982, 10:35 am: 6 IR 20)
Source: view the official text
Nearby sections (25 sections)
- 2.2-4-4 · Wholesale sales (Repealed)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- 2.2-4-10 · Power subsidiary (Repealed)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
- 2.2-4-28 · Tangible personal property; sales by persons engaged in…