Indiana Code - Taxation - Title 6, Section 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.

Last modified: May 28, 2006