Citations Affected:
IC 6-2.3-4-3.
Synopsis: Taxation of municipal utilities. Exempts municipally owned
utilities from the utility receipts tax.
Effective: January 1, 2003 (retroactive).
January 23, 2003, read first time and referred to Committee on Finance.
A BILL FOR AN ACT to amend the Indiana Code concerning
taxation.
SECTION 1.
IC 6-2.3-4-3
, AS ADDED BY P.L.192-2002(ss),
SECTION 47, 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;