Ind. Admin. Code tit. 45, § 2.2-4-30 - Cable Tv Service

Current as of January 1, 1970

45 Iac 2.2-4-30 - Cable Tv Service45 Iac 2.2-4-30 - Cable Tv Service

45 Iac 2.2-4-29 - Motion Picture Film; Rental or Leasing; Exclusion (repealed)45 Iac 2.2-4-31 - Cable Tv Service; Exclusion

45 IAC 2.2-4-30 Cable TV service

Authority: IC 6-8.1-3-3

Affected: IC 6-2.5

Sec. 30. Every person engaged in the furnishing of local or intrastate cable television service shall be a retail merchant making retail transactions in respect to the furnishing of such service, and the gross income received therefrom, upon billings or statement rendered to consumers, shall constitute gross retail income from a retail transaction for the purposes of the gross retail tax.

(Department of State Revenue; Ch. 4, Reg. 6-2.5-4-11(a)(010); filed Dec 1, 1982, 10:35 am: 6 IR 24)

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