Fill - Free fillable Form URT-1: 2019 Indiana Utility Receipts Tax Return (State of Indiana) PDF form

Indiana Department of Revenue

2019 Indiana Utility Receipts Tax Return

Calendar Year Ending December 31, 2019 or Other Tax Year

Beginning 2019 and Ending

Check box if amended. □ Check box if name changed. □

Name Federal Employer Identication Number

Street Address Enter 2-Digit County Code Principal Business Activity Code

City State ZIP Code Telephone Number

K Check accounting method used: □ Cash □ Accrual

L Do you have on le a valid extension of time to le your return (federal Form 7004 or an electronic extension of time)? □ Yes □ No

M Check all boxes that apply to entity: □ Initial Return □ Final Return □ Consolidated Return □ In Bankruptcy

Taxable Receipts for Indiana (list utility receipts received during your taxable year)

1. Retail sale of utility services ....................................................................................................................................... 1 00

2. Judgments or settlements as compensation for lost retail sales ............................................................................... 2 00

3. Sales to a reseller if utility is used in hotels, mobile home parks, or marinas ........................................................... 3 00

4. Sales of water or gas to another for rebottling ........................................................................................................... 4 00

5. Installation, maintenance, repair, equipment, or leasing services provided and charges for removal ..................... 5 00

6. All other receipts not segregated between retail and nonretail transactions ............................................................ 6 00

7. Total Taxable Receipts (add lines 1 through 6) ....................................................................................................... 7 00

Deductions

8. Annual taxpayer deduction ($83.33 per month, not to exceed $1,000 in a taxable year) ......................................... 8 00

9. Bad debts on utility receipts of an accrual basis taxpayer ......................................................................................... 9 00

10. Depreciation on resource recovery systems prorated for amount attributed to taxable year ................................... 10 00

11. Receipts exempt from taxation if included in taxable receipts for the Mobile Telecommunications Sourcing Act

or IC 6-8.1-15. ............................................................................................................................................................. 11 00

12. Amount paid on customarily returned empty reusable containers ............................................................................ 12 00

13. Receipts from sale of bottled water or gas that was previously taxed....................................................................... 13 00

14. Total Deductions (add lines 8 through 13) ............................................................................................................... 14 00

15. Indiana Taxable Utility Receipts (subtract line 14 from line 7) ............................................................................... 15 00

Tax and Credits

16. Utility Receipts Tax Due for the Taxable Year: Multiply the amount on line 15 by 1.4% (.014) ............................ 16 00

17. Sales/Use Tax Due on purchases subject to use tax (from worksheet) ................................................................... 17 00

18. Estimated payments made for utility receipts tax (list quarterly URT-Q payments below)

Qtr. 1 Qtr. 2 Qtr. 3 Qtr. 4 Enter Total ....................................... 18 00

19. Prior year overpayment credit and this year’s extension payment Enter Total................ 19 00

20. Enter name of other tax credit Code No. 20 00

21. Total Payments and Credits (add lines 18 through 20) ................................................................................... .......... 21 00

22. Net Tax Due (subtract line 21 from the sum of lines 16 and 17) ............................................................................... 22 00

23. Penalty for underpayment of estimated tax (from completed Schedule URT-2220)

□

Exact Quarterly Payment Method .. 23 00

24. Interest: If payment is made after the original due date, add interest (for rates, refer to Departmental Notice #3)...... 24 00

25. Penalty for late payment (see instructions) ................................................................................................................ 25 00

26. Total Amount Owed (add lines 22 through 25) ........................................................................................................ 26 00

27. Overpayment (line 21 minus lines 16, 17, and 23-25) .............................................................................................. 27 00

28. Refund (portion of amount on line 27 to be refunded) .............................................................................................. 28 00

29. Overpayment Credit (carry over to the following year’s estimated URT account, line 27 minus line 28) ............... 29 00

Certication of Signatures and Authorization Section

Under penalties of perjury, I declare I have examined this return, including all accompanying schedules and statements, and to the best of my knowledge

and belief it is true, correct, and complete.

Paid Preparer’s Email Address ______________________________________________

Form URT-1

State Form 51102

(R16 / 8-19)

*24100000000*

24100000000

Please mail your return to: Indiana Department of Revenue, P.O. Box 7228, Indianapolis, IN 46207-7228.

Round all entries

__________________________________________________________

Personal Representative’s Name (Print or Type)

______________________________________________________________

Personal Representative’s Email Address

______________________________________________________________

Signature of Corporate Ocer Date

______________________________________________________________

Print or Type Name of Corporate Ocer Title

______________________________________________________________

Signature of Paid Preparer Date

______________________________________________________________

Print or Type Name of Paid Preparer

_________________________________________________________

Paid Preparer: Firm’s Name (or yours if self-employed)

PTIN

_________________________________________________________

Telephone Number

_________________________________________________________

Address

_________________________________________________________

City

_________________________________________________________

State ZIP Code + 4

Instructions for Indiana Utility Receipts Tax Form URT-1

Annual Public Hearing

In accordance with the Indiana Taxpayer Bill of Rights, the De-

partment will conduct a public hearing in Indianapolis in June.

Event details will be listed at www.in.gov/dor/4877.htm. Please

come and share feedback or comments about how the Depart-

ment can better administer Indiana tax laws. If not able to attend,

please submit feedback or comments in writing to: Indiana De-

partment of Revenue, Commissioner’s Oce, MS# 101, 100 N.

Senate Avenue, Indianapolis, IN 46204. Our homepage provides

access to forms, information bulletins and directives, tax publica-

tions, email, and various ling options. Visit www.in.gov/dor/.

General Statement

e tax is imposed on the taxable gross receipts of an entity

providing the retail sale of utility services for the taxable year.

e tax is an income tax imposed at a rate of 1.4% on the taxable

gross receipts described below. All entities are subject to the tax if

taxable gross receipts exceed $1,000. Utility services are dened as

providing:

• Electrical energy;

• Natural gas (other than propane or liqueed petroleum

gas) used for heat, light, cooling, or power;

• Water;

• Steam;

• Sewage; or

• Telecommunications.

All entities are subject to the tax if they exceed the $1,000

limitation mentioned previously. is includes S corporations,

partnerships, limited liability companies, and limited liability

partnerships.

Taxable Receipts

Taxable receipts include the following:

• Retail sale of utility services;

• Judgments or settlements as compensation for lost retail

sales;

• Sales to a reseller if the utility is used in hotels, mobile

home parks, or marinas;

• Sales of water or gas to another for rebottling;

• Installation, maintenance, repair, equipment, or leasing

services provided and charges for the removal of the

equipment; and

• All other receipts not segregated between retail and

nonretail transactions.

Whether or not the utility provider is a resident, the gross receipts

subject to the Utility Receipts tax include those from furnishing

utility services to an end user in Indiana for consumption.

Receipts from services delivered to the end user using the

property of another person are taxable receipts.

Nontaxable Receipts

e following receipts are excluded from the computation of the

utility receipts tax:

• Collections by a taxpayer of a tax, fee, or surcharge

imposed by a governmental unit if the tax is imposed

solely on the sales at retail of utility services and if the

taxpayer collects the tax separately;

• Wholesale sales to another generator or reseller of

utilities;

• Holding company receipts from electric member

cooperatives;

• Joint agency receipts from member municipal electric

utilities;

• Refundable deposits paid by a customer to the taxpayer;

• An occasional sale of utility services by a taxpayer that is

not regularly engaged in the trade or business of selling

utility services;

• Gross receipts received by a taxpayer from an electricity

supplier as payment of severance damages or other

compensation resulting from a change in assigned

service area boundaries are also exempt. 



e following receipts are exempt from the computation of the

utility receipts tax:

• Sales to the U.S. government;

• Interstate sales to the extent the state is prohibited from

taxing the gross receipts by the Constitution of the

United States;

• Gross receipts from the sale of utility services between

members of a controlled group of corporations or an

aliated group are exempt if the seller is the producer

of the utility service and the purchaser is the end user,

and the seller and purchaser exist at the same location or

adjacent locations.

Exempt Entities

Gross receipts from providing utility services received by the

following entities are exempt from the utility receipt tax:

• Conservancy districts;

• Regional water, sewage, or solid waste districts;

• Nonprot corporations formed solely for the purpose of

supplying water to the public;

• Nonprot corporations formed for the purpose of

providing a combination of water and sewer to the

public;

• County solid waste management districts;

• Joint solid waste management districts;

• County onsite waste management districts; and

• Political subdivisions for sewer and sewer service;

• Commercial hotels, mobile home parks, marinas or

similar owners or operators providing utilities to a user

of its facility.

Taxable Year Estimated Payments

If a taxpayer’s annual tax liability exceeds $2,500, the taxpayer is

required to le quarterly estimated payments and remit 25% of

the estimated annual tax due on each quarterly return.

If the taxpayer’s annual liability exceeds $20,000, the taxpayer

is required to pay the estimated tax liability by electronic funds

transfer (EFT). If the payment is made by EFT, the taxpayer is not

required to le an estimated return. If there are questions about

making EFT payments, call (317) 232-5500.

Annual Returns

Form URT-1 should be led annually if subject to the utility

receipts tax. e return is due on the 15th day of the 4th month

following the close of the taxpayer’s taxable year. Check the box

at the top of the form if ling an amended return.

Extension of Time to File Payment

e extension payment form URT-Q is used to make a payment

when additional time is necessary for ling the annual utility re-

ceipts tax return. A penalty for late payment will not be imposed

if at least 90% of the tax due is paid by the original due date and

the remaining balance, plus interest, is paid in full by the extend-

ed due date. A copy of the federal extension of time to le the an-

nual income tax form must be enclosed with the URT-1 return.

e Department recognizes the IRS’s application for automatic

extension of time to le (Form 7004) or an electronic extension

of time for ling the annual federal income tax return. If an ex-

tension applies, check box L on the front of the return. A separate

copy of Form 7004 does not need to be led with the Department

to request an Indiana extension. If an extension payment for

Indiana is not due, do not submit a copy of the federal extension

separately, but enclose it with the annual utility receipts tax re-

turn when ling.

Returns received within 30 days aer the last date indicated on an

enclosed federal extension will be considered as received on time.

If a federal extension is not needed, request an Indiana extension

of time to le by writing to:

Indiana Department of Revenue

Corporate Income Tax

Tax Administration

P.O. Box 7206

Indianapolis, IN 46207-7206

Consolidated Return of an Aliated Group

Corporations are considered to be aliated if at least 80% of the

voting stock of one corporation is owned by another corporation.

Corporate members of an aliated group that are incorporated

in Indiana or authorized to do business in Indiana may le a

consolidated utility receipts tax return. An election to le a con-

solidated return must be made at the time that the group les its

rst return. If an election is made, the taxpayer must continue

to le consolidated until the Department allows the taxpayer to

change the manner in which it les its utility receipts tax return.

All aliated groups ling consolidated income tax returns with

the Department must enclose Schedule 8-D, Schedule of Indiana

Aliated Group Members, which is available online at www.

in.gov/dor/6525.htm.

Select the third check box in question M, below the address section,

to indicate whether this is a consolidated ling.

Note: For more detailed information concerning the utility re-

ceipts tax, see Commissioner’s Directive #18, available at

www.in.gov/dor/3617.htm.

Completing Form URT-1

Complete all pertinent information at the top of the return.

Please use the correct legal name of the corporation and its

current mailing address. For foreign addresses, please note the

following:

• Enter the name of the city, town, or village in the box

labeled City;

• Enter the name of the state or province in the box

labeled State; and

• Enter the postal code and the 2-digit country code in the

box labeled ZIP Code.

For a name change, check the box at the top of the return

and enclose with the return copies of amended Articles of

Incorporation or an Amended Certicate of Authority led with

the Indiana Secretary of State.

e federal employer identication number shown in the box

must be correct.

Enter the principal business activity code, from the North Amer-

ican Industry Classication System (NAICS), in the designated

block of the return. Use the six-digit activity code reported on the

federal corporation income tax return.

List the Indiana county of the primary business location within

the state. Enter “00” in the county box for addresses outside In-

diana. Check all boxes on the front of the return that apply to the

entity. If an extension of time to le applies, check box L.

Line-by-Line Instructions

Note: Please round all entries to the nearest whole dollar amount.

Also, please do not use a comma in dollar amounts of four digits

or more. For example, instead of entering “3,455” enter “3455.”

Lines 1 through 6. Enter the total taxable receipts by category for

the period from the beginning until the end of the taxable year.

Do not enter any negative gures.

Line 7. Add lines 1 through 6.

Line 8. Enter the amount of taxpayer deductions. Each tax-

able year a taxpayer is entitled to deduct from gross receipts an

amount equal to $1,000. is amount is prorated if the taxpayer’s

tax period is shorter than one year. An aliated group that les a

consolidated return is entitled to only one deduction.

Line 9. Enter the bad debts from utility receipts of an accrual

basis taxpayer in the same manner that the bad debt is calculated

under IC 6-2.5-6-9.

Line 10. Enter the amount of depreciation deduction for an In-

diana resource recovery system if a federal deduction has been

claimed. e deduction is allowed if the resource recovery system

processes solid or hazardous waste. e amount of deduction

is prorated based on the total deduction allowed multiplied by

the percentage attributed to the tax year if the taxpayer is ling a

short-year URT-1 return.

Note: e deduction is prohibited if the taxpayer has been con-

victed of any criminal violations under IC 13.

Line 11. Deduct the receipts exempt from taxation under IC

6-8.1-15 and the Mobile Telecommunications Sourcing Act

(4 U.S.C. 116 et seq.).

Line 12. Enter the amount included in gross receipts paid by the

taxpayer during the period for the return of an empty container

of the type customarily returned by the buyer of the contents for

reuse as a container.

Line 13. Enter sales of bottled water or gas to the extent that the

purchase of the water or gas was previously taxed and treated as a

retail transaction under IC 6-2.3-3-6.

Line 14. Add lines 8 through 13.

Line 15. Subtract line 14 from line 7. e amount entered may

not be less than zero.

Line 16. Multiply the amount on line 15 by 1.4%.

Line 17. If not required to le Form IT-20, IT-20S, IT-20NP, IT-

65, FIT-20, or ST-103, report any sales or use tax on this line. Use

the worksheet on page 8.

Line 18. List the estimated utility receipts tax payments

(Form URT-Q) made for the taxable year.

Line 19. If applicable, enter the amount of utility receipts tax

overpayment carried over from a prior taxable period. Also enter

the amount of payment made resulting from an extension of time

to le the return for the taxable year. Combine the amounts, and

enter the total on line 19.

Line 20. Claim other allowable tax liability credits by entering the

name of the credit program. Enter the three-digit credit ID code

number, and on line 20, enter the amount of the approved credit.

A nonrefundable tax liability credit is generally limited to the tax

due on line 16. If the claim exceeds the amount of tax liability, ad-

just by recalculating the credit to the amount that can be applied.

A claim for credit must be led in coordination with the amount

of credit applied, if any, against other taxes such as the annual

AGI tax. A detailed explanation or supporting schedule must be

enclosed with the return when claiming any credit on line 20. See

Information Bulletin #59 (www.in.gov/dor/3650.htm) for more

information about Indiana tax credits.

e following credit is available for reducing utility receipts tax.

Coal Gasication Technology Investment

Tax Credit 806

A credit is available for a qualied investment in an integrated

coal gasication power plant or a uidized bed combustion tech-

nology that serves Indiana gas and electric utility consumers. is

can include an investment in a facility located in Indiana that

converts coal into synthesis gas that can be used as a substitute

for natural gas.

File an application for certication with the Indiana Economic

Development Corporation (IEDC). If the credit is assigned, it

must be approved by the utility regulatory commission and taken

in 10 annual installments. e amount of credit for a coal gasi-

cation power plant is 10% of the rst $500 million invested and

5% of any amount over that. e amount of credit for a uidized

bed combustion technology is 7% of the rst $500 million invest-

ed and 3% of any amount over that.

For more information, contact the Indiana Economic Develop-

ment Corporation, One North Capitol, Suite 700, Indianapolis,

IN 46204. Visit the IEDC website at www.iedc.in.gov or see Infor-

mation Bulletin #99 available at www.in.gov/dor/3650.htm.

Enter 8 0 6 on line 20a on Form URT-1 if claiming this credit.

Enclose a copy of the utility regulatory commission’s determina-

tion and the certicate of compliance issued by the IEDC with the

return, otherwise the credit will be denied

Line 21. Add the amounts on lines 18, 19, and 20.

Line 22. Enter the dierence if the sum of lines 16 and 17 is great-

er than line 21. If not, proceed to line 23 and line 27.

Line 23. Complete and enclose Schedule URT-2220 to determine

if the underpayment of estimated tax penalty or an exception to

the penalty applies. Check the box if using the exact quarterly

payment method of calculation.

Note: e Indiana Department of Revenue recognizes the 20th

day of the 4th, 6th, 9th, and 12th months in the taxable year as the

quarterly due dates. If using the exact quarterly payment method,

enclose a sheet showing how the exact payment was calculated for

each quarter.

Note: If the annual liability exceeds $2,500, le quarterly estimat-

ed payments to remit 25% of the estimated annual tax liability.

Line 24. If payment is made aer the original due date, pay in-

terest on the late payment. To view a chart of the current interest

rates, see Departmental Notice #3 available at

www.in.gov/dor/3618.htm. e rate is updated on or before No-

vember 1 to take eect on January 1 for the coming year.

Line 25. If payment is made aer the original due date, pay a pen-

alty of 10% of the net tax due (line 22) or $5, whichever is greater.

Line 26. Add lines 22 through 25.

Line 27. If line 20 is greater than the sum of lines 16, 17, and 23,

enter the dierence.

Line 28. Enter the portion of line 27 that is desired as a refund.

Line 29. Enter the amount on line 27 that is to be applied to the

following taxable year. Note: e total of lines 28 and 29 cannot

exceed the amount on line 27.

Certication of Signatures and

Authorization Section

Sign, date, and print the entity name on the return. If a paid

preparer completes the return, authorize the Department

to discuss the tax return with the preparer by checking the

authorization box above the line for the name of the personal

representative.

Personal Representative Information

Typically, the Department contacts the entity if there are any

questions or concerns about the tax return. If the Department

can discuss the tax return with someone else (e.g., the person who

prepared it or a designated person), complete this area.

First, check the “Yes” box that follows the sentence “I authorize

the Department to discuss my tax return with my personal

representative.”

Next, enter:

• e name of the individual designated as entity’s

personal representative; and

• e individual’s email address.

If this area is completed, the Department is authorized to contact

the personal representative, instead of the entity, about this tax

return. Aer the return is led, the Department will communicate

primarily with the designated personal representative.

Note: e authorization for the Department to be in contact

with a personal representative can be revoked at any time. To do

so, submit a signed statement to the Department. e statement

must include a name, Federal Employer Identication Number

of the entity, and the year of the tax return. Mail the statement to

Indiana Department of Revenue, P.O. Box 7206, Indianapolis, IN

46207-7206.

Ocer Information

An ocer of the entity must sign and date the tax return and

enter the ocer’s name and title. Please provide a daytime

telephone number the Department can call if there are any

questions about the tax return. Also, provide an email address if

contact via email is desired.

Paid Preparer Information

Fill out this area if a paid preparer completed this tax return. e

paid preparer must sign and date the return. In addition, please

enter the following:

• e paid preparer’s email address;

• e name of the rm the paid preparer is employed by;

• e paid preparer’s PTIN (personal tax identication

number). is must be the paid preparer’s PTIN; do not

enter an FEIN or Social Security number;

• e paid preparer’s complete address.

Note: Complete this area even if the paid preparer is the same

individual designated as the personal representative.

Mailing Address

Please mail the completed return to (regardless if tax is owed):

Indiana Department of Revenue

P.O. Box 7228

Indianapolis, IN 46207-7228

Additional Information

Utility Services Use Tax

Since July 1, 2006, an excise tax known as the utility services

use tax has been imposed on the retail consumption of utility

services in Indiana at the rate of 1.4% where the utility receipts

tax is not paid by the utility providing the service.

An entity might be liable for this tax if utility services are pur-

chased from outside Indiana (or anywhere if for resale) and

the entity becomes the end user in Indiana of any part of the

purchase. e person who consumes the utility service in Indi-

ana is liable for the utility services use tax based on the price of

the purchase. Unless the seller of the utility service is registered

with the Department to collect the utility services use tax on

the entity’s behalf, the entity required to remit this tax on Form

USU-103. For more information, see Commissioner’s

Directive #32, available online at www.in.gov/dor/3617.htm.

Use tax is imposed at the rate of 7% upon the use, storage, or

consumption of tangible personal property in Indiana that was

purchased or rented in a retail transaction, wherever located, and

sales tax was not paid. Examples of taxable items include maga-

zine subscriptions, oce supplies, electronic components, com-

puter soware, and rental equipment. Any property purchased

free of tax by use of an exemption certicate or from out-of-state

and converted to a nonexempt use by the business will be subject

to the use tax. Complete the Sales/Use Tax Worksheet to compute

any sales/use tax liability. For more information regarding use tax,

call (317) 232-0129.

For further assistance, contact the Indiana Department of Rev-

enue, P.O. Box 7228, Indianapolis, IN 46207-7228, or call (317)

232-0129. For other Indiana Department of Revenue Forms, visit

our website at www.in.gov/dor/. Our homepage provides access

to forms, information bulletins and directives, tax publications,

email, and various ling options.

Tax Forms Order Line - (317) 615-2581

Sales/Use Tax Worksheet

List all purchases made during 2019 from out-of-state companies.

Column A

Description of personal property purchased from

out-of-state retailer

Column B

Date of Purchase(s)

Column C

Purchase Price

Magazine subscriptions:

Mail order purchases:

Internet purchases:

Other purchases:

1. Total purchase price of property subject to the sales/use tax ............................................................. 1

2. Sales/use tax: Multiply line 1 by .07 (7%) ........................................................................................... 2

3. Sales tax previously paid on the above items (up to 7% per item) ..................................................... 3

4. Total amount due: Subtract line 3 from line 2. Carry to Form URT-1, line 17. If the amount is negative,

enter zero and put no entry on line 17 of the URT-1 ............................................................................. 4

Fill Online, Printable, Fillable, Blank Form URT-1: 2019 Indiana Utility Receipts Tax Return (State of Indiana) Form

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Fillable Form URT-1: 2019 Indiana Utility Receipts Tax Return (State of Indiana)

Fill Online, Printable, Fillable, Blank Form URT-1: 2019 Indiana Utility Receipts Tax Return (State of Indiana) Form

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