Indiana StatutesARTICLE 2.3. UTILITY RECEIPTS TAX CHAPTER 1. DEFINITIONS AND RULES OF CONSTRUCTION CHAPTER 2. IMPOSITION CHAPTER 3. CLASSIFICATION OF RECEIPTS AS GROSS RECEIPTS CHAPTER 4. EXEMPTIONS CHAPTER 5. DEDUCTIONS CHAPTER 5.5. UTILITY SERVICES USE TAX CHAPTER 6. RETURNS CHAPTER 7. PENALTIES CHAPTER 8. MISCELLANEOUS