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Indiana Administrative Code — Title 45 (Dept. of State Revenue)

45 IAC 2.2-4-7

Retail transactions; soft water and water conditioning plumbing services

Official textiac.iga.in.govlast amended

Sec. 7. When a customer is billed separately for materials used to alter or change plumbing to accommodate conditioning equipment, the

sales tax shall be charged on such materials. If materials used in an installation are not billed as a separate item to the customer, the company shall

then be liable for the use tax thereon.

(Department of State Revenue; Ch. 4, Reg. 6-2.5-4-3(b)(010); filed Dec 1, 1982, 10:35

am: 6 IR 17)

Amendment history

(Department of State Revenue; Ch. 4, Reg. 6-2.5-4-3(b)(010); filed Dec 1, 1982, 10:35 am: 6 IR 17)

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Nearby sections (25 sections)
  1. 2.2-3-22 · Motor vehicles; collection of use tax
  2. 2.2-3-23 · Aircraft, watercraft; collection of use tax
  3. 2.2-3-24 · Presumption of purchase for use
  4. 2.2-3-25 · Presumption of purchase for use; burden of proof
  5. 2.2-3-26 · Collection of use tax; receipt (Repealed)
  6. 2.2-3-27 · Documentation; use tax (Repealed)
  7. 2.2-4-1 · Selling at retail; application
  8. 2.2-4-2 · Selling at retail; services
  9. 2.2-4-3 · Selling at retail; delivery charges
  10. 2.2-4-4 · Wholesale sales (Repealed)
  11. 2.2-4-5 · Wholesale sales; exceptions from retail transactions…
  12. 2.2-4-6 · Retail transactions; soft water and water conditioning
  13. 2.2-4-7 · Retail transactions; soft water and water conditioning…
  14. 2.2-4-8 · Accommodations furnished for less than 30 days
  15. 2.2-4-9 · Accommodation defined
  16. 2.2-4-10 · Power subsidiary (Repealed)
  17. 2.2-4-11 · Power subsidiary; retail transaction
  18. 2.2-4-12 · Power subsidiary; installation or removal of equipment not…
  19. 2.2-4-13 · Power subsidiary; utilities furnished to industrial…
  20. 2.2-4-14 · Local exchange telephone service or intrastate message toll…
  21. 2.2-4-15 · Telephone utilities; installation or removal of equipment…
  22. 2.2-4-16 · Telephone utilities; utilities furnished to other customers…
  23. 2.2-4-17 · Public utilities furnishing intrastate telegraph service…
  24. 2.2-4-18 · Telegraph utilities; installation or removal of equipment…
  25. 2.2-4-19 · Telegraph utilities; utilities furnished to other utility…
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