Ind. Admin. Code tit. 45, § 2.2-4-7 - Retail Transactions; Soft Water and Water Conditioning Plumbing Services
Current as of January 1, 1970
45 IAC 2.2-4-7 Retail transactions; soft water and water conditioning plumbing services
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 7. When a customer is billed separately for materials used to alter or change plumbing to accommodate conditioning equipment, the sales tax shall be charged on such materials. If materials used in an installation are not billed as a separate item to the customer, the company shall then be liable for the use tax thereon.
(Department of State Revenue; Ch. 4, Reg. 6-2.5-4-3(b)(010); filed Dec 1, 1982, 10:35 am: 6 IR 17)
Disclaimer. This may not be the most current version of this information. Users should consult official sources to verify information on this site is recent and current. Marble does not warrant or represent the accuracy, completeness or reliability of the information contained on this site.