Wholesale sales to another generator or reseller; sale to hotels,
marinas, campgrounds, or mobile home parks
Sec. 5. (a) Gross receipts do not include a wholesale sale to
another generator or reseller of utility services.
(b) A sale is a retail sale if the taxpayer sells utility services to a
buyer that subsequently makes a sale described in IC 6-2.3-4-5.
As added by P.L.192-2002(ss), SEC.47.
Last modified: May 28, 2006