{"data":{"id":"us-in/ic-6-2.5-4-5","jurisdiction":"us-in","citation":"IC 6-2.5-4-5","heading":"Power subsidiaries of public utilities","body":"Sec. 5. A power subsidiary or a person engaged as a public utility is a retail merchant making a retail transaction when the subsidiary or person furnishes or sells electrical energy, natural or artificial gas, water, steam, or steam heating service to a person for commercial or domestic consumption.","path":["TITLE 6. TAXATION","ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES","Chapter 4. Retail Transactions of Retail Merchant"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-2.5-4-5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"310aa00bc974235896dc6f3c0625d37e84f8d0dcd7cbfed344b8c069a04d26be","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-4-4.5","next":"us-in/ic-6-2.5-4-6"},"notice":"GroundRules: Original legal text. Not legal advice."}