Ind. Admin. Code tit. 45, § 2.2-4-16 - Telephone Utilities; Utilities Furnished to Other Customers Not Subject to Gross Retail Tax

Current as of January 1, 1970

45 Iac 2.2-4-16 - Telephone Utilities; Utilities Furnished to Other Customers Not Subject to Gross Retail Tax45 Iac 2.2-4-16 - Telephone Utilities; Utilities Furnished to Other Customers Not Subject to Gross Retail Tax

45 Iac 2.2-4-15 - Telephone Utilities; Installation or Removal of Equipment Not Subject to Gross Retail Tax 45 Iac 2.2-4-17 - Public Utilities Furnishing Intrastate Telegraph Service (repealed)

45 IAC 2.2-4-16 Telephone utilities; utilities furnished to other customers not subject to gross retail tax

Authority: IC 6-8.1-3-3

Affected: IC 6-2.5-4-5

Sec. 16. The gross receipts of every person engaged as a public utility derived from furnishing local exchange telephone service or intrastate message toll telephone service to other public utilities which furnish local exchange telephone service, intrastate message toll telephone service or intrastate telegraph service or another public utility or power subsidiary described in IC 6-2.5-4-5 shall not constitute gross retail income received from a retail transaction.

(Department of State Revenue; Ch. 4, Reg. 6-2.5-4-6(b)(020); filed Dec 1, 1982, 10:35 am: 6 IR 20)

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