Indiana Code - Taxation - Title 6, Section 6-2.3-4-2

Commerce between Indiana and another state or foreign
government

Sec. 2. Gross receipts derived from business conducted in
commerce between Indiana and either another state or territory or a
foreign country are exempt from utility receipts tax to the extent the
state is prohibited from taxing the gross receipts by the Constitution
of the United States.

As added by P.L.192-2002(ss), SEC.47.

Last modified: May 28, 2006