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Indiana Code — Title 6 (Taxation)

IC 6-2.5-4-5

Power subsidiaries of public utilities

Official textiga.in.govlast amended

Sec. 5. A power subsidiary or a person engaged as a public utility is a retail merchant making a retail transaction when the subsidiary or person furnishes or sells electrical energy, natural or artificial gas, water, steam, or steam heating service to a person for commercial or domestic consumption.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.48-1984, SEC.1; P.L.71-1993,
SEC.4; P.L.81-2004, SEC.19; P.L.190-2005, SEC.1; P.L.203-2005, SEC.3; P.L.162-2006,
SEC.21; P.L.180-2006, SEC.3; P.L.1-2007, SEC.51; P.L.32-2007, SEC.1; P.L.58-2012,
SEC.2; P.L.137-2012, SEC.46; P.L.288-2013, SEC.28; P.L.137-2022, SEC.19.

Amendment history

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.48-1984, SEC.1; P.L.71-1993, SEC.4; P.L.81-2004, SEC.19; P.L.190-2005, SEC.1; P.L.203-2005, SEC.3; P.L.162-2006, SEC.21; P.L.180-2006, SEC.3; P.L.1-2007, SEC.51; P.L.32-2007, SEC.1; P.L.58-2012, SEC.2; P.L.137-2012, SEC.46; P.L.288-2013, SEC.28; P.L.137-2022, SEC.19.

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Nearby sections (25 sections)
  1. 6-2.5-3.5-22 · Purchases or shipments of gasoline to or from locations…
  2. 6-2.5-3.5-23 · Consequences for failure to pay and failure to file
  3. 6-2.5-3.5-24 · Display of price
  4. 6-2.5-3.5-25 · Exempt transactions; refunds; procedures
  5. 6-2.5-3.5-26 · Relation to the state gross retail tax; exemptions
  6. 6-2.5-3.5-27 · Liability for unpaid gasoline use tax
  7. 6-2.5-4-1 · Selling at retail
  8. 6-2.5-4-2 · Repealed
  9. 6-2.5-4-3 · Water softening and conditioning business
  10. 6-2.5-4-4 · Renting or furnishing rooms, lodgings, or other
  11. 6-2.5-4-4.2 · Repealed
  12. 6-2.5-4-4.5 · Repealed
  13. 6-2.5-4-5 · Power subsidiaries of public utilities
  14. 6-2.5-4-6 · Taxation of telecommunication services; aggregation of…
  15. 6-2.5-4-7 · Repealed
  16. 6-2.5-4-8 · Governmental entities; private or proprietary activities
  17. 6-2.5-4-9 · Sale of property to be added to structures or facilities;…
  18. 6-2.5-4-10 · Rental or leasing of personal property; sale of property…
  19. 6-2.5-4-11 · Cable television service; satellite television or radio…
  20. 6-2.5-4-12 · Auction sales; exceptions
  21. 6-2.5-4-13 · Definition of retail merchant making retail transaction
  22. 6-2.5-4-14 · Notice; proposed public vendors; identification of…
  23. 6-2.5-4-15 · Bundled transactions
  24. 6-2.5-4-16 · Repealed
  25. 6-2.5-4-16.2 · Aircraft leasing or renting and flight instruction…
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