CHAPTER 3. CLASSIFICATION OF RECEIPTS AS GROSS RECEIPTS

IC 6-2.3-3
    Chapter 3. Classification of Receipts as Gross Receipts

IC 6-2.3-3-1
Application of chapter
    Sec. 1. Determinations concerning whether the receipts of ataxpayer are taxable gross receipts shall be made in conformity withthis chapter.
As added by P.L.192-2002(ss), SEC.47.

IC 6-2.3-3-2
Effect; failure to separate nontaxable items on billings
    Sec. 2. Notwithstanding any other provisions of this article,receipts that would otherwise not be taxable under this article aretaxable gross receipts under this article to the extent that the amountof the nontaxable receipts are not separated from the taxable receiptson the records or returns of the taxpayer.
As added by P.L.192-2002(ss), SEC.47.

IC 6-2.3-3-3
Legal settlements; lost retail sales
    Sec. 3. Gross receipts include the amount of any legal settlementor judgment received to compensate the taxpayer for lost retail salesof utility services.
As added by P.L.192-2002(ss), SEC.47.

IC 6-2.3-3-4
Collection of taxes
    Sec. 4. (a) Gross receipts do not include collections by a taxpayerof a tax, fee, or surcharge imposed by a state, a political subdivision,or the United States if:
        (1) the tax, fee, or surcharge is imposed solely on the sale atretail of utility services;
        (2) the tax, fee, or surcharge is remitted to the appropriatetaxing authority; and
        (3) the taxpayer collects the tax, fee, or surcharge separately asan addition to the price of the utility service sold.
    (b) Gross receipts do not include collections by a taxpayer of atax, fee, or surcharge that is:
        (1) approved by the Federal Communications Commission orthe utility regulatory commission; and
        (2) stated separately as an addition to the price oftelecommunication services sold at retail.
As added by P.L.192-2002(ss), SEC.47.

IC 6-2.3-3-5
Wholesale sales to another generator or reseller; sale to hotels,marinas, campgrounds, or mobile home parks
    Sec. 5. (a) Gross receipts do not include a wholesale sale toanother generator or reseller of utility services.    (b) A sale is a retail sale if the taxpayer sells utility services to abuyer that subsequently makes a sale described in IC 6-2.3-4-5.
    (c) A sale of utility services is a wholesale sale if the utilityservices are natural gas and the buyer consumes the natural gas in thedirect production of electricity to be sold by the buyer.
As added by P.L.192-2002(ss), SEC.47. Amended by P.L.131-2008,SEC.7.

IC 6-2.3-3-6
Sale to bottler of water
    Sec. 6. A sale shall be treated as a retail sale if the taxpayer sellswater or gas to another individual or entity that bottles and resells thewater or gas.
As added by P.L.192-2002(ss), SEC.47.

IC 6-2.3-3-7
Sale to member electric cooperatives
    Sec. 7. Gross receipts do not include amounts received by acorporation or a division of a corporation owned, operated, orcontrolled by its member electric cooperatives as payment from theelectric cooperatives for electrical energy to be resold to theirmember-owner consumers.
As added by P.L.192-2002(ss), SEC.47.

IC 6-2.3-3-8
Sale by joint agency to municipal utility
    Sec. 8. Gross receipts do not include amounts received by a jointagency established under IC 8-1-2.2 that constitutes a payment by amunicipality that is a member of the joint agency for electricalenergy that will be sold by the municipality to retail customers.
As added by P.L.192-2002(ss), SEC.47.

IC 6-2.3-3-9
Refundable deposits of cash
    Sec. 9. Gross receipts do not include a deposit of cash made witha taxpayer to the extent that the deposit is refundable.
As added by P.L.192-2002(ss), SEC.47.

IC 6-2.3-3-10
Installation, repair, maintenance, equipment, or leasing services
    Sec. 10. Gross receipts include receipts received for installation,maintenance, repair, equipment, or leasing services provided to acommercial or domestic consumer that are directly related to thedelivery of utility services to the commercial or domestic consumeror the removal of equipment from a commercial or domesticconsumer upon the termination of service.
As added by P.L.192-2002(ss), SEC.47.

IC 6-2.3-3-11
Delivery of utility services through third party; delivery from out

of state
    Sec. 11. Subject to IC 6-2.3-2 and this chapter, gross receiptsderived from activities or businesses or any other sources withinIndiana include furnishing utility services to an end user in Indianafor consumption in Indiana, regardless of whether the:
        (1) utility services are delivered through the pipelines,transmission lines, or other property of another person;
        (2) taxpayer providing the utility service is or is not a residentor a domiciliary of Indiana; or
        (3) transaction is subject to a deduction under IC 6-2.3-5-5.
As added by P.L.162-2006, SEC.18.