CHAPTER 4. EXEMPTIONS

IC 6-2.3-4
    Chapter 4. Exemptions

IC 6-2.3-4-1
Sales to United States government
    Sec. 1. Gross receipts derived from sales to the United Statesgovernment are exempt from the utility receipts tax to the extent thestate is prohibited by the Constitution of the United States fromtaxing the gross receipts.
As added by P.L.192-2002(ss), SEC.47.

IC 6-2.3-4-2
Commerce between Indiana and another state or foreigngovernment
    Sec. 2. Gross receipts derived from business conducted incommerce between Indiana and either another state or territory or aforeign country are exempt from utility receipts tax to the extent thestate is prohibited from taxing the gross receipts by the Constitutionof the United States.
As added by P.L.192-2002(ss), SEC.47.

IC 6-2.3-4-3
Conservancy districts; regional water, sewage, or solid wastedistricts; nonprofit corporations; county solid waste managementdistricts; county onsite waste management districts; politicalsubdivisions
    Sec. 3. Gross receipts received by:
        (1) a conservancy district established under IC 14-33-20 orIC 13-3-4 (before its repeal);
        (2) a regional water, sewage, or solid waste district establishedunder IC 13-26 or IC 13-3-2 (before its repeal);
        (3) a nonprofit corporation formed solely for the purpose ofsupplying water to the public;
        (4) a county solid waste management district or a joint solidwaste management district established under IC 13-21 orIC 13-9.5-2 (before its repeal);
        (5) a nonprofit corporation formed for the purpose of providinga combination of:
            (A) water; and
            (B) sewer and sewage service;
        to the public;
        (6) a county onsite waste management district established underIC 36-11; or
        (7) a political subdivision for sewer and sewage service;
are exempt from the utility receipts tax.
As added by P.L.192-2002(ss), SEC.47. Amended by P.L.275-2003,SEC.1.

IC 6-2.3-4-4
Occasional sales    Sec. 4. An occasional sale of utility services by a taxpayer that isnot regularly engaged in the trade or business of selling utilityservices is exempt from the utility receipts tax.
As added by P.L.192-2002(ss), SEC.47.

IC 6-2.3-4-5
Hotels; motels; campgrounds; marinas; mobile home parks; inns;recreational vehicle parks
    Sec. 5. (a) This section applies to the sale of utility services by theowner or operator of any of the following facilities:
        (1) A commercial hotel, motel, inn, or campground.
        (2) A park for mobile homes, manufactured homes, trailers, orrecreational vehicles.
        (3) Marinas.
    (b) Gross receipts derived from the sale of utility services by anowner or operator described in subsection (a) to a user of a facilitydescribed in subsection (a) are exempt from the utility receipts tax.
As added by P.L.192-2002(ss), SEC.47.

IC 6-2.3-4-6
Sales between members of affiliated or controlled group
    Sec. 6. Gross receipts derived from the sale of utility servicesbetween members of a controlled group of corporations or anaffiliated group are exempt from the utility receipts tax if:
        (1) the seller is the producer of the utility service and thepurchaser is the end user; and
        (2) the seller and the purchaser exist at the same location oradjacent locations.
As added by P.L.16-2007, SEC.3.