Reprinted
January 30, 2008
HOUSE BILL No. 1101
_____
DIGEST OF HB 1101
(Updated January 29, 2008 5:00 pm - DI 75)
Citations Affected: IC 6-2.3.
Synopsis: Utility receipts tax. Exempts water service provided by a
town with a population of not more than 500 from the utility receipts
tax.
Effective: January 1, 2003 (retroactive).
January 8, 2008, read first time and referred to Committee on Ways and Means.
January 24, 2008, amended, reported _ Do Pass.
January 29, 2008, read second time, amended, ordered engrossed.
Reprinted
January 30, 2008
Second Regular Session 115th General Assembly (2008)
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
Constitution) is being amended, the text of the existing provision will appear in this style type,
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HOUSE BILL No. 1101
A BILL FOR AN ACT to amend the Indiana Code concerning
taxation.
Be it enacted by the General Assembly of the State of Indiana:
SOURCE: IC 6-2.3-4-3; (08)HB1101.2.1. -->
SECTION 1. IC 6-2.3-4-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2003 (RETROACTIVE)]:
Sec. 3. Gross receipts received by:
(1) a conservancy district established under IC 14-33-20 or
IC 13-3-4 (before its repeal);
(2) a regional water, sewage, or solid waste district established
under IC 13-26 or IC 13-3-2 (before its repeal);
(3) a nonprofit corporation formed solely for the purpose of
supplying water to the public;
(4) a county solid waste management district or a joint solid waste
management district established under IC 13-21 or IC 13-9.5-2
(before its repeal);
(5) a nonprofit corporation formed for the purpose of providing a
combination of:
(A) water; and
(B) sewer and sewage service;
to the public;
(6) a county onsite waste management district established under
IC 36-11; or
(7) a political subdivision for sewer and sewage service; or
(8) a town with a population of not more than five hundred
(500) for water service;
are exempt from the utility receipts tax.