IC 6-2.3-5.5
Chapter 5.5. Utility Services Use Tax
IC 6-2.3-5.5-1 Imposition of tax
Sec. 1. An excise tax, known as the utility services use tax, is
imposed on the retail consumption of utility services in Indiana that
are billed after June 30, 2006. As added by P.L.162-2006, SEC.19.
IC 6-2.3-5.5-2 Calculation of tax on gross consideration
Sec. 2. The utility services use tax is measured by the gross
consideration received by the seller from the sale of the commodities
or services listed in IC 6-2.3-1-14(1) through IC 6-2.3-1-14(6). As added by P.L.162-2006, SEC.19.
IC 6-2.3-5.5-3 Tax rate
Sec. 3. The utility services use tax is imposed at the same rate as
the utility receipts tax under IC 6-2.3-2-2. As added by P.L.162-2006, SEC.19.
IC 6-2.3-5.5-4 Exemptions
Sec. 4. The retail consumption of utility services in Indiana is
exempt from the utility services use tax if the:
(1) transaction is subject to utility receipts tax (including a
public utility (as defined in IC 8-1-2-1) and the utility receipts
tax is paid on the gross receipts from the utility services;
(2) gross receipts from the transaction are not taxable under
IC 6-2.3-3 and the utility services are consumed for the
purposes for which the gross receipts were excluded from
taxation;
(3) utility services were acquired in a transaction that is wholly
or partially exempt from the utility receipts tax under IC 6-2.3-4
and the utility services are consumed for the purpose for which
the utility services were exempted; or
(4) utility services were acquired in a transaction that is wholly
or partially subject to a deduction from the utility receipts tax
under IC 6-2.3-5-6 and the utility services are consumed for the
purpose for which the utility services deduction was given. As added by P.L.162-2006, SEC.19.
IC 6-2.3-5.5-5 Credits
Sec. 5. A person is entitled to a credit against the utility services
use tax imposed on the retail consumption of utility services equal to
the amount, if any, of utility services use tax paid to another state.
Payment of a general sales tax, purchase tax, or use tax to another
state does not qualify for a credit under this section. As added by P.L.162-2006, SEC.19.
IC 6-2.3-5.5-6 Liability of user
Sec. 6. The person who consumes utility services is personally
liable for the utility services use tax. As added by P.L.162-2006, SEC.19.
IC 6-2.3-5.5-7 Collection procedures
Sec. 7. The department shall establish procedures for the
collection of the utility services use tax from users, including deposit
and reporting requirements, deposit dates, and reporting dates.
Failure to comply with the procedures is subject to the penalties in
IC 6-8.1. As added by P.L.162-2006, SEC.19.
IC 6-2.3-5.5-8 Utility services sellers; voluntary registration and collection of tax
Sec. 8. Any seller of utility services may elect to register with the
department to collect utility services use tax on behalf of persons
liable for the utility services use tax imposed under this chapter. A
seller must comply with the collection and reporting procedures
specified by the department only if the seller enters into an
agreement with the department under this section. As added by P.L.162-2006, SEC.19.
IC 6-2.3-5.5-9 Payment of tax
Sec. 9. (a) This subsection applies only to a person who receives
utility services from a seller that enters into an agreement under
section 8 of this chapter. The person liable for the utility services use
tax shall pay the tax to the seller from whom the person purchased
the utility services, and the seller shall collect the tax as an agent for
the state, if the seller has departmental permission from the
department to collect the tax.
(b) In all other cases, the person liable for the utility services use
tax shall pay the utility services use tax directly to the department. As added by P.L.162-2006, SEC.19.
IC 6-2.3-5.5-10 Payment to utility services seller; required issuance of receipt
Sec. 10. When a seller collects the utility services use tax from a
person, the seller shall, upon request, issue a receipt to that person
for the utility services use tax collected. As added by P.L.162-2006, SEC.19.
IC 6-2.3-5.5-11 Receipt as evidence of payment
Sec. 11. If:
(1) the department assesses the utility services use tax against
a person for the person's retail consumption of utility services;
and
(2) the person has already paid the utility services use tax in
relation to the utility services to a seller permitted to collect the
utility services use tax under section 8 of this chapter;
the person may avoid paying the utility services use tax to the
department if the person can produce a receipt or other written
evidence showing that the person paid the utility services use tax to
the seller. As added by P.L.162-2006, SEC.19.
IC 6-2.3-5.5-12 Utility services seller; responsible office liability for payment of
collected taxes to department
Sec. 12. (a) An individual who:
(1) is an employee, officer, or member of a corporation,
partnership, or limited liability company that is a seller of utility
services; and
(2) has a duty to remit utility services use tax to the department
under an agreement entered into by the seller of utility services
under section 8 of this chapter by virtue of the individual's
responsibilities within the corporation, partnership, or limited
liability company;
holds those taxes in trust for the state and is personally liable for the
payment of those taxes, plus any penalties and interest attributable
to those taxes, to the state.
(b) An individual described in subsection (a) who knowingly fails
to collect or remit the specified taxes to the state commits a Class D
felony. As added by P.L.162-2006, SEC.19.
IC 6-2.3-5.5
Chapter 5.5. Utility Services Use Tax
IC 6-2.3-5.5-1 Imposition of tax
Sec. 1. An excise tax, known as the utility services use tax, is
imposed on the retail consumption of utility services in Indiana that
are billed after June 30, 2006. As added by P.L.162-2006, SEC.19.
IC 6-2.3-5.5-2 Calculation of tax on gross consideration
Sec. 2. The utility services use tax is measured by the gross
consideration received by the seller from the sale of the commodities
or services listed in IC 6-2.3-1-14(1) through IC 6-2.3-1-14(6). As added by P.L.162-2006, SEC.19.
IC 6-2.3-5.5-3 Tax rate
Sec. 3. The utility services use tax is imposed at the same rate as
the utility receipts tax under IC 6-2.3-2-2. As added by P.L.162-2006, SEC.19.
IC 6-2.3-5.5-4 Exemptions
Sec. 4. The retail consumption of utility services in Indiana is
exempt from the utility services use tax if the:
(1) transaction is subject to utility receipts tax (including a
public utility (as defined in IC 8-1-2-1) and the utility receipts
tax is paid on the gross receipts from the utility services;
(2) gross receipts from the transaction are not taxable under
IC 6-2.3-3 and the utility services are consumed for the
purposes for which the gross receipts were excluded from
taxation;
(3) utility services were acquired in a transaction that is wholly
or partially exempt from the utility receipts tax under IC 6-2.3-4
and the utility services are consumed for the purpose for which
the utility services were exempted; or
(4) utility services were acquired in a transaction that is wholly
or partially subject to a deduction from the utility receipts tax
under IC 6-2.3-5-6 and the utility services are consumed for the
purpose for which the utility services deduction was given. As added by P.L.162-2006, SEC.19.
IC 6-2.3-5.5-5 Credits
Sec. 5. A person is entitled to a credit against the utility services
use tax imposed on the retail consumption of utility services equal to
the amount, if any, of utility services use tax paid to another state.
Payment of a general sales tax, purchase tax, or use tax to another
state does not qualify for a credit under this section. As added by P.L.162-2006, SEC.19.
IC 6-2.3-5.5-6 Liability of user
Sec. 6. The person who consumes utility services is personally
liable for the utility services use tax. As added by P.L.162-2006, SEC.19.
IC 6-2.3-5.5-7 Collection procedures
Sec. 7. The department shall establish procedures for the
collection of the utility services use tax from users, including deposit
and reporting requirements, deposit dates, and reporting dates.
Failure to comply with the procedures is subject to the penalties in
IC 6-8.1. As added by P.L.162-2006, SEC.19.
IC 6-2.3-5.5-8 Utility services sellers; voluntary registration and collection of tax
Sec. 8. Any seller of utility services may elect to register with the
department to collect utility services use tax on behalf of persons
liable for the utility services use tax imposed under this chapter. A
seller must comply with the collection and reporting procedures
specified by the department only if the seller enters into an
agreement with the department under this section. As added by P.L.162-2006, SEC.19.
IC 6-2.3-5.5-9 Payment of tax
Sec. 9. (a) This subsection applies only to a person who receives
utility services from a seller that enters into an agreement under
section 8 of this chapter. The person liable for the utility services use
tax shall pay the tax to the seller from whom the person purchased
the utility services, and the seller shall collect the tax as an agent for
the state, if the seller has departmental permission from the
department to collect the tax.
(b) In all other cases, the person liable for the utility services use
tax shall pay the utility services use tax directly to the department. As added by P.L.162-2006, SEC.19.
IC 6-2.3-5.5-10 Payment to utility services seller; required issuance of receipt
Sec. 10. When a seller collects the utility services use tax from a
person, the seller shall, upon request, issue a receipt to that person
for the utility services use tax collected. As added by P.L.162-2006, SEC.19.
IC 6-2.3-5.5-11 Receipt as evidence of payment
Sec. 11. If:
(1) the department assesses the utility services use tax against
a person for the person's retail consumption of utility services;
and
(2) the person has already paid the utility services use tax in
relation to the utility services to a seller permitted to collect the
utility services use tax under section 8 of this chapter;
the person may avoid paying the utility services use tax to the
department if the person can produce a receipt or other written
evidence showing that the person paid the utility services use tax to
the seller. As added by P.L.162-2006, SEC.19.
IC 6-2.3-5.5-12 Utility services seller; responsible office liability for payment of
collected taxes to department
Sec. 12. (a) An individual who:
(1) is an employee, officer, or member of a corporation,
partnership, or limited liability company that is a seller of utility
services; and
(2) has a duty to remit utility services use tax to the department
under an agreement entered into by the seller of utility services
under section 8 of this chapter by virtue of the individual's
responsibilities within the corporation, partnership, or limited
liability company;
holds those taxes in trust for the state and is personally liable for the
payment of those taxes, plus any penalties and interest attributable
to those taxes, to the state.
(b) An individual described in subsection (a) who knowingly fails
to collect or remit the specified taxes to the state commits a Class D
felony. As added by P.L.162-2006, SEC.19.
IC 6-2.3-5.5
Chapter 5.5. Utility Services Use Tax
IC 6-2.3-5.5-1 Imposition of tax
Sec. 1. An excise tax, known as the utility services use tax, is
imposed on the retail consumption of utility services in Indiana that
are billed after June 30, 2006. As added by P.L.162-2006, SEC.19.
IC 6-2.3-5.5-2 Calculation of tax on gross consideration
Sec. 2. The utility services use tax is measured by the gross
consideration received by the seller from the sale of the commodities
or services listed in IC 6-2.3-1-14(1) through IC 6-2.3-1-14(6). As added by P.L.162-2006, SEC.19.
IC 6-2.3-5.5-3 Tax rate
Sec. 3. The utility services use tax is imposed at the same rate as
the utility receipts tax under IC 6-2.3-2-2. As added by P.L.162-2006, SEC.19.
IC 6-2.3-5.5-4 Exemptions
Sec. 4. The retail consumption of utility services in Indiana is
exempt from the utility services use tax if the:
(1) transaction is subject to utility receipts tax (including a
public utility (as defined in IC 8-1-2-1) and the utility receipts
tax is paid on the gross receipts from the utility services;
(2) gross receipts from the transaction are not taxable under
IC 6-2.3-3 and the utility services are consumed for the
purposes for which the gross receipts were excluded from
taxation;
(3) utility services were acquired in a transaction that is wholly
or partially exempt from the utility receipts tax under IC 6-2.3-4
and the utility services are consumed for the purpose for which
the utility services were exempted; or
(4) utility services were acquired in a transaction that is wholly
or partially subject to a deduction from the utility receipts tax
under IC 6-2.3-5-6 and the utility services are consumed for the
purpose for which the utility services deduction was given. As added by P.L.162-2006, SEC.19.
IC 6-2.3-5.5-5 Credits
Sec. 5. A person is entitled to a credit against the utility services
use tax imposed on the retail consumption of utility services equal to
the amount, if any, of utility services use tax paid to another state.
Payment of a general sales tax, purchase tax, or use tax to another
state does not qualify for a credit under this section. As added by P.L.162-2006, SEC.19.
IC 6-2.3-5.5-6 Liability of user
Sec. 6. The person who consumes utility services is personally
liable for the utility services use tax. As added by P.L.162-2006, SEC.19.
IC 6-2.3-5.5-7 Collection procedures
Sec. 7. The department shall establish procedures for the
collection of the utility services use tax from users, including deposit
and reporting requirements, deposit dates, and reporting dates.
Failure to comply with the procedures is subject to the penalties in
IC 6-8.1. As added by P.L.162-2006, SEC.19.
IC 6-2.3-5.5-8 Utility services sellers; voluntary registration and collection of tax
Sec. 8. Any seller of utility services may elect to register with the
department to collect utility services use tax on behalf of persons
liable for the utility services use tax imposed under this chapter. A
seller must comply with the collection and reporting procedures
specified by the department only if the seller enters into an
agreement with the department under this section. As added by P.L.162-2006, SEC.19.
IC 6-2.3-5.5-9 Payment of tax
Sec. 9. (a) This subsection applies only to a person who receives
utility services from a seller that enters into an agreement under
section 8 of this chapter. The person liable for the utility services use
tax shall pay the tax to the seller from whom the person purchased
the utility services, and the seller shall collect the tax as an agent for
the state, if the seller has departmental permission from the
department to collect the tax.
(b) In all other cases, the person liable for the utility services use
tax shall pay the utility services use tax directly to the department. As added by P.L.162-2006, SEC.19.
IC 6-2.3-5.5-10 Payment to utility services seller; required issuance of receipt
Sec. 10. When a seller collects the utility services use tax from a
person, the seller shall, upon request, issue a receipt to that person
for the utility services use tax collected. As added by P.L.162-2006, SEC.19.
IC 6-2.3-5.5-11 Receipt as evidence of payment
Sec. 11. If:
(1) the department assesses the utility services use tax against
a person for the person's retail consumption of utility services;
and
(2) the person has already paid the utility services use tax in
relation to the utility services to a seller permitted to collect the
utility services use tax under section 8 of this chapter;
the person may avoid paying the utility services use tax to the
department if the person can produce a receipt or other written
evidence showing that the person paid the utility services use tax to
the seller. As added by P.L.162-2006, SEC.19.
IC 6-2.3-5.5-12 Utility services seller; responsible office liability for payment of
collected taxes to department
Sec. 12. (a) An individual who:
(1) is an employee, officer, or member of a corporation,
partnership, or limited liability company that is a seller of utility
services; and
(2) has a duty to remit utility services use tax to the department
under an agreement entered into by the seller of utility services
under section 8 of this chapter by virtue of the individual's
responsibilities within the corporation, partnership, or limited
liability company;
holds those taxes in trust for the state and is personally liable for the
payment of those taxes, plus any penalties and interest attributable
to those taxes, to the state.
(b) An individual described in subsection (a) who knowingly fails
to collect or remit the specified taxes to the state commits a Class D
felony. As added by P.L.162-2006, SEC.19.
