Indiana Code - Taxation - Title 6, Section 6-2.3-3-10

Installation, repair, maintenance, equipment, or leasing services

Sec. 10. Gross receipts include receipts received for installation,
maintenance, repair, equipment, or leasing services provided to a
commercial or domestic consumer that are directly related to the
delivery of utility services to the commercial or domestic consumer
or the removal of equipment from a commercial or domestic
consumer upon the termination of service.

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

Last modified: May 28, 2006