Recent Developments in Indiana Taxation - I.U. School of Law ...

1142 INDIANA LAW REVIEW [Vol. 40:1103
tax, the gross receipts from the transaction are not taxable under the utility
receipts tax, the services are consumed for an exempt purpose under the utility
receipts tax, or the services were consumed for the purpose for which a deduction
is granted. 397
I.C. § 6-2.3-5.5-5 (effective July 1, 2006) entitles a person to a credit against
the utility services use tax imposed on the retail consumption of utility services
equal to the amount of utility services use tax paid to another state. 398
I.C. § 6-2.3-5.5-7 (effective July 1, 2006) provides that the DOR shall
establish procedures for the collection of the utility services use tax from users,
399
including deposit and reporting requirements. Failure of a person to comply
with the procedures is subject to the penalties imposed under I.C. § 6-8.1. 400
I.C. §§ 6-2.3-5.5-8 to -10 (effective July 1, 2006) state that any seller of
utility services may elect to register with the DOR to collect utility services use
401
tax on behalf of persons liable for the tax imposed. The person will pay the tax
to the registered seller and the seller will collect the tax as an agent for the
402 state. The seller upon request of the consumer will issue a receipt to the
403
consumer for the tax collected. In all other cases, the person liable for the tax
shall pay the tax directly to the DOR. 404
I.C. § 6-2.3-5.5-11 (effective July 1, 2006) provides that if the DOR assesses
the tax against a person for the person’s consumption of utility services, and the
person has already paid the tax to the seller, the person may avoid the tax if the
person can produce a receipt or other evidence that the person paid the tax to the
seller. 405
2. Sales and Use Tax.—I.C. § 6-2.5-4-5 (effective July 1, 2006) was
amended to provide that a business located in a county where the Crane military
base is located will be considered to be a military base enhancement area and can
receive a sales tax exemption for utility services. 406
I.C. § 6-2.5-4-15 (effective July 1, 2006) was added to provide that a bundled
transaction is a retail transaction for transactions occurring after December 31,
2007. 407
I.C. § 6-2.5-5-16.5 (effective July 1, 2006) was added to provide that home
energy assistance is exempt from the sales tax if the person acquiring the home
energy acquires it after June 30, 2006 and before July 1, 2007. 408
397. Id.
398. Id.
399. Id.
400. Id.
401. Id.
402. Id.
403. Id.
404. Id.
405. Id.
406. Id. § 21.
407. 2006 Ind. Legis. Serv. P.L. 153-2006 (S.E.A. 258) § 4 (West).
408. 2006 Ind. Legis. Serv. P.L. 162-2006 (H.E.A. 1001) § 22 (West).