45 IAC 2.2-4-7

45 IAC 2.2-4-7 Retail transactions; soft water and water conditioning plumbing services

Last amended: 1982Year: 2027Length: 56 wordsOfficial source

Cite as Ind. Admin. Code tit. 45, r. 2.2-4-7

Sec. 7. When a customer is billed separately for materials used to alter or change plumbing to accommodate conditioning equipment, the sales tax shall be charged on such materials. If materials used in an installation are not billed as a separate item to the customer, the company shall then be liable for the use tax thereon.
45 IAC 2.2-4-7: 45 IAC 2.2-4-7 Retail transactions; soft water and water conditioning plumbing services | Justis AI