Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 2.2-4-30
Cable TV service
Official textiac.iga.in.govlast amended
Sec. 30. Every person engaged in the furnishing of local or intrastate cable television service shall be a retail merchant making retail
transactions in respect to the furnishing of such service, and the gross income received therefrom, upon billings or statement rendered to consumers,
shall constitute gross retail income from a retail transaction for the purposes of the gross retail tax.
(Department of State Revenue;
Ch. 4, Reg. 6-2.5-4-11(a)(010); filed Dec 1, 1982, 10:35 am: 6 IR 24)
Amendment history
(Department of State Revenue; Ch. 4, Reg. 6-2.5-4-11(a)(010); filed Dec 1, 1982, 10:35 am: 6 IR 24)
Source: view the official text
Nearby sections (25 sections)
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- 2.2-4-29 · Motion picture film; rental or leasing; exclusion (Repealed)
- 2.2-4-30 · Cable TV service
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- 2.2-5-2 · Sales to farmers; feed
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- 2.2-5-4 · Farmers and others engaged in agricultural production
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