Indiana Code
Ind. Code § 6-2.5-4-5 (2025)
Power subsidiaries of public utilities
✓ 2025 Indiana Code: the 2026 session is not included
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.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.48-1984, SEC.1; P.L.71-1993, SEC.4; P.L.81-2004, SEC.19; P.L.190-2005, SEC.1; P.L.203-2005, SEC.3; P.L.162-2006, SEC.21; P.L.180-2006, SEC.3; P.L.1-2007, SEC.51; P.L.32-2007, SEC.1; P.L.58-2012, SEC.2; P.L.137-2012, SEC.46; P.L.288-2013, SEC.28; P.L.137-2022, SEC.19.
Notes of Decisions
Cited in 8
cases, 1997–2017 · leading case: Mynsberge v. Dep't of State Revenue, 716 N.E.2d 629 (Ind. T.C. 1999).
Mynsberge v. Dep't of State Revenue, 716 N.E.2d 629 (Ind. T.C. 1999). “Finally, section 6-2.5-4-5 is a tax imposition statutory provision.”
Utilimaster Corp. v. Indiana Dep't of State Revenue, 967 N.E.2d 92 (Ind. T.C. 2012). “Utili-master asserted that because it purchased and used natural gas to maintain that ambient air temperature, those purchases were not subject to taxation pursuant to the "predominate use exclusion" contained in Indiana Code § 6-2.5-4-5. 1 To that end, Utilimaster's refund…”
Alloy Custom Prods., Inc. v. Indiana Dep't of State Revenue, 26 N.E.3d 1078 (Ind. T.C. 2015). “The exemption at issue in this case, found at Indiana Code § 6-2.5-4-5, provides that retail sales of electricity and natural gas by a public utility to a purchaser that uses that electricity and gas in its manufacturing process are not subject to sales tax.”
Mid-Am. Energy Resources, Inc. v. Indiana Dep't of State Revenue, 681 N.E.2d 259 (Ind. T.C. 1997). “1996), or as a utility, Ind.Code Ann. §§ 6-2.5-4-5, 6-2.5-5-12 (West 1989).”
Merch. Warehouse Co. v. Indiana Dep't of State Revenue, 67 N.E.3d 666 (Ind. T.C. 2017). “Merchandise Warehouse has also claimed that its purchases of electricity are not subject to sales tax pursuant to Indiana Code § 6-2.5-4-5. (See, e.g., Pet’r Am.”
Indiana Dep't of Revenue v. Interstate Warehousing, Inc., 783 N.E.2d 248 (Ind. 2003). “IV Interstate also claimed exemption from sales and use tax on its energy purchases under Ind.Code § 6-2.5-4-5. This exemption applies to certain purchases of "power" (defined as "electrical energy, natural or artificial gas, water, steam, or steam heating").”
Aztec Partners, LLC v. Indiana Dep't of State Revenue, 35 N.E.3d 320 (Ind. T.C. 2015). “Aztec also claims that the electricity that powered its electrical equipment was excluded from sales tax pursuant to Indiana Code § 6-2.5-4-5(c)(3) (the predominate use exclusion).”
Interstate Warehousing, Inc. v. Indiana Dep't of State Revenue, 764 N.E.2d 313 (Ind. T.C. 2002). “Interstate also argued that it is entitled to an exemption of sales tax under Indiana Code § 6-2.5-4-5. (Pet'r Br. at 12-17.”
Ind. Code § 6-2.5-4-5(a): 2 cases
Alloy Custom Prods., Inc. v. Indiana Dep't of State Revenue, 26 N.E.3d 1078 (Ind. T.C. 2015). “The exemption at issue in this case, found at Indiana Code § 6-2.5-4-5, provides that retail sales of electricity and natural gas by a public utility to a purchaser that uses that electricity and gas in its manufacturing process are not subject to sales tax.”
Utilimaster Corp. v. Indiana Dep't of State Revenue, 967 N.E.2d 92 (Ind. T.C. 2012). “Utili-master asserted that because it purchased and used natural gas to maintain that ambient air temperature, those purchases were not subject to taxation pursuant to the "predominate use exclusion" contained in Indiana Code § 6-2.5-4-5. 1 To that end, Utilimaster's refund…”
Ind. Code § 6-2.5-4-5(b): 1 case
Mynsberge v. Dep't of State Revenue, 716 N.E.2d 629 (Ind. T.C. 1999). “Finally, section 6-2.5-4-5 is a tax imposition statutory provision.”
Ind. Code § 6-2.5-4-5(c): 3 cases
Mynsberge v. Dep't of State Revenue, 716 N.E.2d 629 (Ind. T.C. 1999). “Finally, section 6-2.5-4-5 is a tax imposition statutory provision.”
Alloy Custom Prods., Inc. v. Indiana Dep't of State Revenue, 26 N.E.3d 1078 (Ind. T.C. 2015). “The exemption at issue in this case, found at Indiana Code § 6-2.5-4-5, provides that retail sales of electricity and natural gas by a public utility to a purchaser that uses that electricity and gas in its manufacturing process are not subject to sales tax.”
Utilimaster Corp. v. Indiana Dep't of State Revenue, 967 N.E.2d 92 (Ind. T.C. 2012). “Utili-master asserted that because it purchased and used natural gas to maintain that ambient air temperature, those purchases were not subject to taxation pursuant to the "predominate use exclusion" contained in Indiana Code § 6-2.5-4-5. 1 To that end, Utilimaster's refund…”
Ind. Code § 6-2.5-4-5(c)(2): 1 case
Mynsberge v. Dep't of State Revenue, 716 N.E.2d 629 (Ind. T.C. 1999). “Finally, section 6-2.5-4-5 is a tax imposition statutory provision.”
Ind. Code § 6-2.5-4-5(c)(3): 2 cases
Mynsberge v. Dep't of State Revenue, 716 N.E.2d 629 (Ind. T.C. 1999). “Finally, section 6-2.5-4-5 is a tax imposition statutory provision.”
Aztec Partners, LLC v. Indiana Dep't of State Revenue, 35 N.E.3d 320 (Ind. T.C. 2015). “Aztec also claims that the electricity that powered its electrical equipment was excluded from sales tax pursuant to Indiana Code § 6-2.5-4-5(c)(3) (the predominate use exclusion).”
Ind. Code § 6-2.5-4-5(e): 1 case
Mynsberge v. Dep't of State Revenue, 716 N.E.2d 629 (Ind. T.C. 1999). “Finally, section 6-2.5-4-5 is a tax imposition statutory provision.”
Ind. Code § 6-2.5-4-5(e)(3): 1 case
Mynsberge v. Dep't of State Revenue, 716 N.E.2d 629 (Ind. T.C. 1999). “Finally, section 6-2.5-4-5 is a tax imposition statutory provision.”
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