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 Indiana Administrative Code (Last Updated: December 20, 2016)
 Title 45. DEPARTMENT OF STATE REVENUE
 Article 45IAC2.2. SALES AND USE TAX
 Rule 45IAC2.2-5. Exempt Transactions of a Retail Merchant

  Section 45IAC2.2-5-17. Exempt accounts for utilities which furnish or sell electrical energy; steam or steam heating service  

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  •    (a) Production Plant.

    (1) Steam Production

    310. Land and land rights.

    311. Structures and improvements.

    312. Boiler plant equipment

    313. Engines and engine driven generators.

    314. Turbogenerator units.

    315. Accessory electric equipment.

    316. Miscellaneous power plant equipment.

    (2) Nuclear Production

    320. Land and land rights.

    321. Structures and improvements.

    322. Reactor plant equipment.

    323. Turbogenerator units.

    324. Accessory electric equipment.

    325. Miscellaneous power plant equipment.

    (3) Hydraulic Production

    330. Land and land rights.

    331. Structures and improvements.

    332. Reservoirs, dams and waterways.

    333. Water wheels, turbines and generators.

    334. Accessory electric equipment.

    335. Miscellaneous power plant equipment.

    336. Roads, railroads, and bridges.

    (4) Other Production

    340. Land and land rights.

    341. Structures and improvements.

    342. Fuel holders, producers and accessories.

    343. Prime movers.

    344. Generators.

    345. Accessory electric-equipment.

    346. Miscellaneous power plant equipment.

      (b) Power Production Expenses

    (1) Steam Power Generation

    500. Operation supervision and engineering.

    501. Fuel.

    502. Steam expenses.

    503. Steam from other sources.

    504. Steam transferred─cr.

    505. Electric expenses.

    506. Miscellaneous steam power expenses.

    507. Rents.

    510. Maintenance supervision and engineering.

    511. Maintenance of structures.

    512. Maintenance of boiler plant.

    513. Maintenance of electric plant.

    514. Maintenance of miscellaneous steam plant.

    (2) Nuclear Power Generation

    517. Operation supervision and engineering.

    518. Fuel.

    519. Coolants and water.

    520. Steam expenses.

    521. Steam from other sources.

    522. Steam transferred─cr.

    523. Electric expenses.

    524. Miscellaneous nuclear power expenses.

    525. Rents.

    528. Maintenance supervision and engineering.

    529. Maintenance of structures and improvements.

    530. Maintenance of reactor plant equipment.

    531. Maintenance of electric plant.

    532. Maintenance of miscellaneous nuclear plant.

    (3) Hydraulic Power Generation

    535. Operation supervision and engineering.

    536. Water for power.

    537. Hydraulic expenses.

    538. Electric expenses.

    539. Miscellaneous hydraulic power generation expenses.

    540. Rents.

    541. Maintenance supervision and engineering.

    542. Maintenance of structures.

    543. Maintenance of reservoirs, dams and waterways.

    544. Maintenance of electric plant.

    545. Maintenance of miscellaneous hydraulic plant.

      (c) Power Production Expenses

    (1) Other Power Generation

    546. Operation supervision and engineering.

    547. Fuel.

    548. Generation expenses.

    549. Miscellaneous other power generation expenses.

    550. Rents.

    551. Maintenance supervision and engineering.

    552. Maintenance of structures.

    553. Maintenance of generating and electric plant.

    554. Maintenance of miscellaneous other power generation plant.

    (2) Other Power Supply Expenses

    555. Purchased power.

    556. System control and load dispatching.

    557. Other expenses.

    (Department of State Revenue; Ch. 5, Reg. 6-2.5-5-10(010); filed Dec 1, 1982, 10:35 am: 6 IR 38)