Indiana SB0184 phases down the state gross retail tax rate on utility services over four years.
Indiana SB0184 amends the state gross retail tax rate on the sale of utility services for domestic consumption. The bill phases down the tax rate in equal reductions over four years, starting at seven percent in 2026 and ending at zero percent by 2030. The affected utility services include electrical energy, natural or artificial gas, water, steam, and steam heating service. The changes take effect July 1, 2026.
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