CHAPTER 1. DEFINITIONS AND RULES OF CONSTRUCTION
IC 6-2.3
ARTICLE 2.3. UTILITY RECEIPTS TAX
IC 6-2.3-1
Chapter 1. Definitions and Rules of Construction
IC 6-2.3-1-1
Applicability of definitions
Sec. 1. The definitions in this chapter apply throughout thisarticle.
As added by P.L.192-2002(ss), SEC.47.
IC 6-2.3-1-2
"Affiliated group" defined
Sec. 2. "Affiliated group":
(1) for purposes of IC 6-2.3-4-6, has the meaning set forth inSection 1504 of the Internal Revenue Code; and
(2) for purposes of IC 6-2.3-5-1 and IC 6-2.3-6-5, means anaffiliated group of corporations described in IC 6-2.3-6-5.
As added by P.L.192-2002(ss), SEC.47. Amended by P.L.16-2007,SEC.1.
IC 6-2.3-1-2.5
"Controlled group" defined
Sec. 2.5. "Controlled group of corporations" has the meaning setforth in Section 1563 of the Internal Revenue Code.
As added by P.L.16-2007, SEC.2.
IC 6-2.3-1-3
"Department" defined
Sec. 3. "Department" means the department of state revenue.
As added by P.L.192-2002(ss), SEC.47.
IC 6-2.3-1-3.5
"Gross consideration" defined
Sec. 3.5. "Gross consideration" refers to anything of value,including cash or other tangible or intangible property, that ataxpayer pays in consideration for the retail purchase of utilityservices for consumption before deduction of any costs incurred inproviding the utility services.
As added by P.L.162-2006, SEC.17.
IC 6-2.3-1-4
"Gross receipts" defined
Sec. 4. "Gross receipts" refers to anything of value, including cashor other tangible or intangible property, that a taxpayer receives inconsideration for the retail sale of utility services for consumptionbefore deducting any costs incurred in providing the utility services.
As added by P.L.192-2002(ss), SEC.47.
IC 6-2.3-1-5
"Hazardous waste" defined
Sec. 5. "Hazardous waste" has the meaning set forth inIC 13-11-2-99(a) and includes a waste determined to be a hazardouswaste under IC 13-22-2-3(b).
As added by P.L.192-2002(ss), SEC.47.
IC 6-2.3-1-6
"Receives" defined
Sec. 6. "Receives", as applied to a taxpayer, means:
(1) the actual coming into possession of, or the crediting to, thetaxpayer, of gross receipts; or
(2) the payment of a taxpayer's expenses, debts, or otherobligations by a third party for the taxpayer's direct benefit.
As added by P.L.192-2002(ss), SEC.47.
IC 6-2.3-1-7
"Resource recovery system" defined
Sec. 7. "Resource recovery system" means tangible propertydirectly used to dispose of solid waste or hazardous waste byconverting it into energy or other useful products.
As added by P.L.192-2002(ss), SEC.47.
IC 6-2.3-1-8
"Solid waste" defined
Sec. 8. "Solid waste" has the meaning set forth inIC 13-11-2-205(a). The term does not include dead animals or anyanimal solid or semisolid wastes.
As added by P.L.192-2002(ss), SEC.47.
IC 6-2.3-1-9
"Taxable gross receipts" defined
Sec. 9. "Taxable gross receipts" means the remainder of:
(1) all gross receipts that are not exempt from tax underIC 6-2.3-4; less
(2) all deductions that are allowed under IC 6-2.3-5.
As added by P.L.192-2002(ss), SEC.47.
IC 6-2.3-1-10
"Taxable period" defined
Sec. 10. "Taxable period" means a calendar year, a fiscal year,any of the quarterly periods of either a calendar or fiscal year, or anyother period specified by the department under this article.
As added by P.L.192-2002(ss), SEC.47.
IC 6-2.3-1-11
"Taxable year" defined
Sec. 11. "Taxable year" means the year that a taxpayer uses forpurposes of filing the taxpayer's federal income tax return. If ataxpayer does not file a federal income tax return, the term means a
calendar year.
As added by P.L.192-2002(ss), SEC.47.
IC 6-2.3-1-12
"Taxpayer" defined
Sec. 12. "Taxpayer" means any:
(1) assignee;
(2) receiver;
(3) commissioner;
(4) fiduciary;
(5) trustee;
(6) institution;
(7) consignee;
(8) firm;
(9) partnership;
(10) limited liability partnership;
(11) joint venture;
(12) pool;
(13) syndicate;
(14) bureau;
(15) association;
(16) cooperative association;
(17) corporation;
(18) political subdivision (as defined in IC 36-1-2-13) or thestate of Indiana, to the extent engaged in private or proprietaryactivities or business;
(19) trust;
(20) limited liability company; or
(21) other group or combination acting as a unit;
regardless of whether the entity is exempt for state adjusted grossincome tax purposes under IC 6-3 or for federal income tax purposesunder the Internal Revenue Code.
As added by P.L.192-2002(ss), SEC.47. Amended by P.L.269-2003,SEC.1.
IC 6-2.3-1-13
"Telecommunication services" defined
Sec. 13. "Telecommunication services" means the transmission ofmessages or information by or using wire, cable, fiber optics, laser,microwave, radio, satellite, or similar facilities. The term does notinclude any of the following:
(1) Value added services in which computer processingapplications are used to act on the form, content, code, orprotocol of the information for purposes other thantransmission.
(2) Value added services providing text, graphic, video, oraudio program content for a purpose other than transmission.
(3) The transmission of video programming or otherprogramming:
(A) provided by; or (B) generally considered comparable to programmingprovided by;
a television broadcast station or a radio broadcast station,including cable TV, direct broadcast satellite (DBS/DISH), anddigital television (DTV).
As added by P.L.192-2002(ss), SEC.47.
IC 6-2.3-1-14
"Utility service" defined
Sec. 14. "Utility service" means furnishing any of the following:
(1) Electrical energy.
(2) Natural gas, either mixed with another substance or pure,used for heat, light, cooling, or power.
(3) Water.
(4) Steam.
(5) Sewage (as defined in IC 13-11-2-200).
(6) Telecommunication services.
As added by P.L.192-2002(ss), SEC.47.