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 this
article. 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 in
Section 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 an
affiliated 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 set
forth 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 a
taxpayer pays in consideration for the retail purchase of utility
services for consumption before deduction of any costs incurred in
providing 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 cash
or other tangible or intangible property, that a taxpayer receives in
consideration for the retail sale of utility services for consumption
before 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 in
IC 13-11-2-99(a) and includes a waste determined to be a hazardous
waste 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, the
taxpayer, of gross receipts; or
(2) the payment of a taxpayer's expenses, debts, or other
obligations 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 property
directly used to dispose of solid waste or hazardous waste by
converting 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 in
IC 13-11-2-205(a). The term does not include dead animals or any
animal 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 under
IC 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 any
other 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 for
purposes of filing the taxpayer's federal income tax return. If a
taxpayer 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 the
state of Indiana, to the extent engaged in private or proprietary
activities 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 gross
income tax purposes under IC 6-3 or for federal income tax purposes
under 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 of
messages or information by or using wire, cable, fiber optics, laser,
microwave, radio, satellite, or similar facilities. The term does not
include any of the following:
(1) Value added services in which computer processing
applications are used to act on the form, content, code, or
protocol of the information for purposes other than
transmission.
(2) Value added services providing text, graphic, video, or
audio program content for a purpose other than transmission.
(3) The transmission of video programming or other
programming:
(A) provided by; or
(B) generally considered comparable to programming
provided by;
a television broadcast station or a radio broadcast station,
including cable TV, direct broadcast satellite (DBS/DISH), and
digital 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.
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 this
article. 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 in
Section 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 an
affiliated 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 set
forth 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 a
taxpayer pays in consideration for the retail purchase of utility
services for consumption before deduction of any costs incurred in
providing 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 cash
or other tangible or intangible property, that a taxpayer receives in
consideration for the retail sale of utility services for consumption
before 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 in
IC 13-11-2-99(a) and includes a waste determined to be a hazardous
waste 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, the
taxpayer, of gross receipts; or
(2) the payment of a taxpayer's expenses, debts, or other
obligations 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 property
directly used to dispose of solid waste or hazardous waste by
converting 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 in
IC 13-11-2-205(a). The term does not include dead animals or any
animal 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 under
IC 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 any
other 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 for
purposes of filing the taxpayer's federal income tax return. If a
taxpayer 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 the
state of Indiana, to the extent engaged in private or proprietary
activities 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 gross
income tax purposes under IC 6-3 or for federal income tax purposes
under 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 of
messages or information by or using wire, cable, fiber optics, laser,
microwave, radio, satellite, or similar facilities. The term does not
include any of the following:
(1) Value added services in which computer processing
applications are used to act on the form, content, code, or
protocol of the information for purposes other than
transmission.
(2) Value added services providing text, graphic, video, or
audio program content for a purpose other than transmission.
(3) The transmission of video programming or other
programming:
(A) provided by; or
(B) generally considered comparable to programming
provided by;
a television broadcast station or a radio broadcast station,
including cable TV, direct broadcast satellite (DBS/DISH), and
digital 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.
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 this
article. 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 in
Section 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 an
affiliated 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 set
forth 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 a
taxpayer pays in consideration for the retail purchase of utility
services for consumption before deduction of any costs incurred in
providing 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 cash
or other tangible or intangible property, that a taxpayer receives in
consideration for the retail sale of utility services for consumption
before 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 in
IC 13-11-2-99(a) and includes a waste determined to be a hazardous
waste 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, the
taxpayer, of gross receipts; or
(2) the payment of a taxpayer's expenses, debts, or other
obligations 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 property
directly used to dispose of solid waste or hazardous waste by
converting 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 in
IC 13-11-2-205(a). The term does not include dead animals or any
animal 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 under
IC 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 any
other 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 for
purposes of filing the taxpayer's federal income tax return. If a
taxpayer 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 the
state of Indiana, to the extent engaged in private or proprietary
activities 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 gross
income tax purposes under IC 6-3 or for federal income tax purposes
under 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 of
messages or information by or using wire, cable, fiber optics, laser,
microwave, radio, satellite, or similar facilities. The term does not
include any of the following:
(1) Value added services in which computer processing
applications are used to act on the form, content, code, or
protocol of the information for purposes other than
transmission.
(2) Value added services providing text, graphic, video, or
audio program content for a purpose other than transmission.
(3) The transmission of video programming or other
programming:
(A) provided by; or
(B) generally considered comparable to programming
provided by;
a television broadcast station or a radio broadcast station,
including cable TV, direct broadcast satellite (DBS/DISH), and
digital 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.
