IndianaIndiana would treat home utility service as outside sales tax
From July 1, 2026, public utilities would treat household electricity, gas, water, and steam service as outside retail sales, except when both agreement and payment came before that date.
What it does
Public utilities would treat household electricity, gas, water, or steam service as outside retail sales. The rule would cover transactions after June 30, 2026, unless both agreement and payment came earlier.
Argument forHouseholds could pay less if utility service used at home is treated as outside sales tax under the proposal.
Argument againstHouseholds might still pay sales tax on service agreed to and paid for before July 1, 2026, even if delivery comes later.
More detail
A power subsidiary or public utility would not count as making a retail sale when it provides utility service for home use. It covers a power subsidiary or public utility furnishing electricity, gas, water, steam, or steam heating for domestic use. The earlier treatment applies when both the agreement and payment occurred before July 1, 2026. The rule applies to transactions occurring after June 30, 2026. A transaction is treated as earlier if both the agreement and payment were made before July 1, 2026.
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Where it stands
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Jan 5Authored by Representative MoedLatest
- Jan 5First reading: referred to Committee on Ways and MeansIntroduced
Taxes & Budget