Form Usu-103 - Utility Services Use Tax - 2006

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Indiana Department of Revenue
2006
Utility Services Use Tax
Registration and Filing Requirements
Public Law 162-2006 provides for a Utility Services Use Tax (USUT), effective July 1, 2006, on the retail consumption of utility
services in Indiana that are billed after June 30, 2006, at the rate of one and four tenths percent (1.4%) on gross receipts from the sale
of the following commodities or services: electricity, natural gas, water, steam, sewage, or telecommunications. The USUT is an ex-
cise tax imposed on the retail consumption of utility services purchased from out-of-state utility service providers where the Utility
Receipts Tax has not been paid by the utility providing the service.
The person who consumes utility services in Indiana is personally liable for the tax. The USUT is not imposed to the extent the re-
ceipts for utility services are subject to the Indiana Utilities Receipts Tax, and the tax is paid, on the same utility services. The same
exemptions allowed by the Indiana Utilities Receipts Tax apply to the USUT. For further explanation of the Utility Services Use Tax
see Commissioner’s Directive #32 at:
A person liable for payment of USUT may register with the Indiana Department of Revenue (Department) to receive remittance
forms to pay USUT on their purchases of taxable utility services from out-of-state providers that are billed after June 30, 2006. An
out-of-state seller of utility services may elect to register with the Department to collect the USUT on behalf of their retail customers
who are the end users in Indiana of the utility services.
Remittance of the tax is made by fi ling Form USU-103 for each calendar month. Form USU-103 must be fi led, even if no tax is due,
by the 30th day following the end of each month.
Application for USUT Registration
Enter your business name, address and taxpayer identifi cation number below. Also complete Form USU-103 if you are mailing your
initial payment.
Name
_____________________________________________
DBA Name _____________________________________________
Address
_____________________________________________ Telephone ___________________________
City ______________________ State __________Zip ___________
If known, Indiana Taxpayer Identifi cation Number: ____________________________
Federal Identifi cation:
______
__________________
or Social Security Number:
_______
____
___________
US
X Authorized Signature___________________________________
Date____________________
Upon acceptance of your application for registration for USUT, the department will mail remittance vouchers showing pre-printed
due dates for the quarter.
For assistance, send an e-mail by visiting or call (317) 615-2662.
Mail application to:
Indiana Department of Revenue
P.O. Box 7228
Indianapolis, IN 46207-7228

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