45 IAC 2.2-4-12 Power subsidiary; installation or removal of equipment not subject to the gross retail tax

Authority: IC 6-8.1-3-3

Affected: IC 6-2.5

Sec. 12. (a) In general, the furnishing of electricity, gas, water, steam or steam heating services by public utilities to consumers is subject to the gross retail tax.

(b) The gross receipts of a power subsidiary or person engaged as a public utility in selling electrical energy, gas, water, or steam to consumers derived from the provision, installation, construction, servicing, or removal of tangible personal property used in connection with the furnishing of any such public utility service or commodity shall not constitute gross retail income of a retail merchant received from a retail transaction.

(c) The gross receipts of power subsidiaires $sic.$ or public utilities engaged in furnishing electrical energy, gas, water, or steam to consumers from the provision, installation, construction, servicing, or removal of tangible personal property used to furnish such public utility services shall not constitute gross receipts of a retail merchant received from a retail transaction. The gross receipts from connect and disconnect charges, equipment charges, contributions in aid of construction charges, deferred payment charges, delinquency charges, and repair service charges are not subject to the state gross retail tax.

(Department of State Revenue; Ch. 4, Reg. 6-2.5-4-5(c)(010); filed Dec 1, 1982, 10:35 am: 6 IR 19)