"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.
Last modified: May 28, 2006