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.
Ind. Code § 6-2.5-4-5
Power subsidiaries of public utilities
Applied in 7 court decisions — leading case Mid-America Energy Resources, Inc. v. Indiana Department of State Revenue (1997)
Most recently applied in Merchandise Warehouse Co., Inc. v. Indiana Department of State Revenue (January 2017)
As added by Acts 1980, P.L.52, SEC.1
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.