Fillable State Form 52709 - Utility Services Use Tax

Indiana Department of Revenue

Utility Services Use Tax

USU-103 0706

Filing Status

Monthly

State Form 52709 (R/7-06)

Line instructions for completing Form USU-103

You must ﬁ le a monthly return even if no tax is owed.

Enter your business name, address, taxpayer identiﬁ cation number(s) and the month of the tax period for which you are

ﬁ ling. Be sure to sign and date the voucher. If remitting tax as an out-of-state seller of utility service, please check

box A and complete all lines other than line 2. If remitting tax as an Indiana consumer, check box B and complete

lines 2 through 9.

1. Total gross sales to Indiana consumers by utility service providers collecting USUT - Enter the amount of gross

receipts received for furnishing utility services on which Utility Services Use Tax was collected on behalf of your Indiana

customers for the retail consumption of utility services in Indiana during the period. The collection of any general sales

tax, Indiana utility receipts tax, or use tax paid to another state should not be included.

2. Amount of consumer purchases from utility service providers not collecting USUT - Enter the gross amount of all

utility services purchased for retail consumption in Indiana from out-of-state utility service providers on which no USUT

was collected or charged.

3.Adjustments - Enter portion of receipts or amounts included on lines 1 or 2 on which USUT tax was paid on purchases

from service providers or was otherwise exempt from USUT. Documentation of any adjustment must be submitted with

the return.

4. Total - Enter amount from line 1 or 2, minus the amount (if any) on line 3.

5. Utility Services Use Tax due for the period - Multiply line 4 by the tax rate of 1.4% (0.014).

6. Interest due – A payment made after the due date is subject to interest. Interest is computed from the tax due date to

the date payment is postmarked. Daily interest equals the current annual interest rate of 4% (0.04), for 2006 divided by

365 multiplied by the amount on line 5. Do not compute interest on any late payment penalty entered on line 7.

7. Late payment penalty – Payment made after the due date is also subject to a 10% penalty. The penalty must be

computed by multiplying 10% (0.10) times the total of line 5, or $5, whichever is greater. Do not compute penalty on the

interest amount due entered on line 6.

8. Overpayment/underpayment of tax from a prior period – Indicate the period that was amended and the resulting

carryover amount. Enter the credit for an overpayment as a negative number.

9. Total amount due - Add lines 5 through 8. This is the amount you owe. Please do not send cash. Make check payable

(in U.S. funds) to the Indiana Department of Revenue. If result is a negative ﬁ gure, carry the net overpayment to the next

month. You may mail your application for registration with your initial return and payment.

For assistance, call (317) 615-2662 or send an email by visiting

State Form 52709 - Utility Services Use Tax - 2006 Page 2