Indiana Code — Title 6 (Taxation)
IC 6-2.5-4-11
Cable television service; satellite television or radio service
Sec. 11.
# (a)
A person is a retail merchant making a retail transaction when the person furnishes cable television or radio service or satellite television or radio service that terminates in Indiana.
# (b)
Notwithstanding subsection (a), a person is not a retail merchant making a retail transaction when the person provides, installs, constructs, services, or removes tangible personal property which is used in connection with the furnishing of cable television or radio
service or satellite television or radio service.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.81-2004, SEC.6; P.L.2-2005,
SEC.20.
Amendment history
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.81-2004, SEC.6; P.L.2-2005, SEC.20.
Source: view the official text
Nearby sections (25 sections)
- 6-2.5-4-1 · Selling at retail
- 6-2.5-4-2 · Repealed
- 6-2.5-4-3 · Water softening and conditioning business
- 6-2.5-4-4 · Renting or furnishing rooms, lodgings, or other
- 6-2.5-4-4.2 · Repealed
- 6-2.5-4-4.5 · Repealed
- 6-2.5-4-5 · Power subsidiaries of public utilities
- 6-2.5-4-6 · Taxation of telecommunication services; aggregation of…
- 6-2.5-4-7 · Repealed
- 6-2.5-4-8 · Governmental entities; private or proprietary activities
- 6-2.5-4-9 · Sale of property to be added to structures or facilities;…
- 6-2.5-4-10 · Rental or leasing of personal property; sale of property…
- 6-2.5-4-11 · Cable television service; satellite television or radio…
- 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…
- 6-2.5-4-15 · Bundled transactions
- 6-2.5-4-16 · Repealed
- 6-2.5-4-16.2 · Aircraft leasing or renting and flight instruction…
- 6-2.5-4-16.4 · Specified digital products
- 6-2.5-4-16.7 · Prewritten computer software
- 6-2.5-4-17 · Computer software maintenance contracts
- 6-2.5-4-18 · Marketplace facilitator considered the retail merchant of…
- 6-2.5-5-0.4 · Intent of general assembly adding section 36 of this…
- 6-2.5-5-1 · Animals, feed, seed, and chemicals; race horse in a claiming