Indiana Current Year Indiana Utility Receipts Tax Return

Current Year Indiana Utility Receipts Tax Return
Form URT-1
Form URT-1

Indiana Department of Revenue

2021 Indiana Utility Receipts Tax Return

State Form 51102
(R18 / 8-21)

	
Check box if amended.
Name

Calendar Year Ending December 31, 2021 or Other Tax Year

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Beginning	

2021 and Ending

Check box if name changed.
Federal Employer Identification Number

Street Address

Principal Business Activity Code

City

State

K Check accounting method used:

Cash

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Accrual

ZIP Code

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Foreign Country 2-Character Code

2-Digit County Code

Telephone Number

L Do you have on file a valid extension of time to file your return (federal Form 7004 or an electronic extension of time)? Yes
M Check all boxes that apply to entity:

Initial Return

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Final Return

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Consolidated Return

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In Bankruptcy

No

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Round all entries
Taxable Receipts for Indiana (list utility receipts received during your taxable year)
1.	 Retail sale of utility services........................................................................................................................................	1	
2.	 Judgments or settlements as compensation for lost retail sales................................................................................	2	
3.	 Sales to a reseller if utility is used in hotels, mobile home parks, or marinas............................................................	3	
4.	 Sales of water or gas to another for rebottling............................................................................................................	 4	
5.	 Installation, maintenance, repair, equipment, or leasing services provided and charges for removal......................	5	
6.	 All other receipts not segregated between retail and nonretail transactions.............................................................	6	
7.	 Total Taxable Receipts (add lines 1 through 6)........................................................................................................	 7	
Deductions
8.	 Annual taxpayer deduction ($83.33 per month, not to exceed $1,000 in a taxable year)..........................................	8	
9.	 Bad debts on utility receipts of an accrual basis taxpayer..........................................................................................	9	
10.	Depreciation on resource recovery systems prorated for amount attributed to taxable year....................................	10	
11.	Receipts exempt from taxation if included in taxable receipts for the Mobile Telecommunications Sourcing Act
or IC 6-8.1-15...............................................................................................................................................................	11	
12.	Amount paid on customarily returned empty reusable containers.............................................................................	12	
13.	Receipts from sale of bottled water or gas that was previously taxed.......................................................................	13	
14.	Total Deductions (add lines 8 through 13)................................................................................................................	 14	
15.	Indiana Taxable Utility Receipts (subtract line 14 from line 7)................................................................................	15	
Tax and Credits
16.	Utility Receipts Tax Due for the Taxable Year: Multiply the amount on line 15 by 1.4% (.014).............................	16	
17.	Sales/Use Tax Due on purchases subject to use tax (from worksheet)....................................................................	 17	
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	
19.	Prior year overpayment credit
and this year’s extension payment
Enter Total................	19	
20.	Enter name of other tax credit
Code No.
		 20	
21.	Total Payments and Credits (add lines 18 through 20) ..............................................................................................	21	
22.	Net Tax Due (subtract line 21 from the sum of lines 16 and 17)................................................................................	22	
23.	 Penalty for underpayment of estimated tax (from completed Schedule URT-2220)
Exact Quarterly Payment Method...	23	
24.	Interest: If payment is made after the original due date, add interest (for rates, refer to Departmental Notice #3)......	 24	
25.	Penalty for late payment (see instructions).................................................................................................................	25	
26.	Total Amount Owed (add lines 22 through 25).........................................................................................................	26	
27.	Overpayment (line 21 minus lines 16, 17, and 23-25)...............................................................................................	 27	
28.	Refund (portion of amount on line 27 to be refunded)...............................................................................................	28	
29.	Overpayment Credit (carry over to the following year’s estimated URT account, line 27 minus line 28)................	29	

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Certification 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_______________________________________________

__________________________________________________________
Personal Representative’s Name (Print or Type)

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

______________________________________________________________
Personal Representative’s Email Address
______________________________________________________________
Signature of Corporate Officer	
Date
______________________________________________________________
Print or Type Name of Corporate Officer	
Title
______________________________________________________________
Signature of Paid Preparer	
Date
______________________________________________________________
Print or Type Name of Paid Preparer

PTIN
_________________________________________________________
Telephone Number
_________________________________________________________
Address
_________________________________________________________
City
_________________________________________________________
State	
ZIP Code + 4

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

*24100000000*
24100000000

Instructions for Indiana Utility Receipts Tax Form URT-1
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Online File and Pay Available through INTIME

INTIME, Indiana’s online tax portal, provides the following
functionality to customers:
•	 File, view, and amend the URT-1 return
•	 Make payments using a bank account or credit card
•	 View and respond to correspondence from DOR
•	 Request and print return transcripts on-demand
•	 Electronic delivery of correspondence
•	 Online customer service support through secure
messaging

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Electrical energy;
Natural gas (other than propane or liquefied 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. This includes S corporations,
partnerships, limited liability companies, and limited liability
partnerships.

Increased Online Support for Tax Preparers

In addition to the functionality listed above, INTIME provides
access and functionality for tax preparers. INTIME provides the
following functionality for tax preparers:
•	 Gain access to view and manage multiple customers
under one login
•	 Ability to file returns, make payments, and view file and
pay history for clients
•	 Request an electronic power of attorney (ePOA)
authorization to view client accounts
•	 View and respond to correspondence for clients

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.

Note: First-time filers must file by paper to establish a URT
account. You may access INTIME only after establishing a URT
account.

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

The 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.  

Annual Public Hearing

In accordance with the Indiana Taxpayer Bill of Rights, the
department 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
department can better administer Indiana tax laws. If not able
to attend, please submit feedback or comments in writing
to: Indiana Department of Revenue, Commissioner’s Office,
MS# 101, 100 N. Senate Avenue, Indianapolis, IN 46204. Our
homepage provides access to forms, information bulletins and
directives, tax publications, email, and various filing options. Visit
www.in.gov/dor/.

General Statement

The tax is imposed on the taxable gross receipts of an entity
providing the retail sale of utility services for the taxable year.
The 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 defined as
providing:
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The 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
affiliated 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.

The department recognizes the IRS’s application for automatic
extension of time to file (Form 7004) or an electronic extension
of time for filing the annual federal income tax return. If an
extension applies, check box L on the front of the return. A
separate copy of Form 7004 does not need to be filed 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 return when filing.
Returns received within 30 days after 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 file by writing to:
	
Indiana Department of Revenue
	
Corporate Income Tax
	
Tax Administration
	
P.O. Box 7206
	
Indianapolis, IN 46207-7206

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;
•	 Nonprofit corporations formed solely for the purpose of
supplying water to the public;
•	 Nonprofit 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.

Consolidated Return of an Affiliated Group

Corporations are considered to be affiliated if at least 80% of the
voting stock of one corporation is owned by another corporation.
Corporate members of an affiliated group that are incorporated
in Indiana or authorized to do business in Indiana may file a
consolidated utility receipts tax return. An election to file a
consolidated return must be made at the time that the group files
its first return. If an election is made, the taxpayer must continue
to file consolidated until the department allows the taxpayer to
change the manner in which it files its utility receipts tax return.
All affiliated groups filing consolidated income tax returns with
the department must enclose Schedule 8-D, Schedule of Indiana
Affiliated Group Members, which is available online at www.
in.gov/dor/6525.htm.

Taxable Year Estimated Payments

If a taxpayer’s annual tax liability exceeds $2,500, the taxpayer is
required to file quarterly estimated payments and remit 25% of
the estimated annual tax due on each quarterly return.

Select the third check box in question M, below the address section,
to indicate whether this is a consolidated filing.

If the taxpayer’s annual liability exceeds $20,000, the taxpayer is
required to pay the estimated tax liability by electronic means. If
the payment is made electronically, the taxpayer is not required to
file an estimated return. If a payment is required to be submitted
electronically and is not submitted electronically, you will be
subject to a 10% penalty on the payments that were remitted by
methods other than electronic payment.

Note: For more detailed information concerning the utility
receipts 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.

Annual Returns

Form URT-1 should be filed annually if subject to the utility
receipts tax. The 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 filing an amended 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.

Extension of Time to File Payment

The extension payment form URT-Q is used to make a payment
when additional time is necessary for filing the annual utility
receipts 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 extended
due date. A copy of the federal extension of time to file the annual
income tax form must be enclosed with the URT-1 return.

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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.

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 Certificate of Authority filed with
the Indiana Secretary of State.

Line 14. Add lines 8 through 13.

The federal employer identification number shown in the box
must be correct.

Line 15. Subtract line 14 from line 7. The amount entered may
not be less than zero.

Enter the principal business activity code, from the North
American Industry Classification System (NAICS), in the
designated block of the return. Use the six-digit activity code
reported on the federal corporation income tax return.

Line 16. Multiply the amount on line 15 by 1.4%.
Line 17. If not required to file Form IT-20, IT-20S, IT-20NP, IT65, FIT-20, or ST-103, report any sales or use tax on this line. Use
the worksheet on page 8.

List the Indiana county of the primary business location within
the state. Enter “00” in the county box for addresses outside
Indiana. Check all boxes on the front of the return that apply to
the entity. If an extension of time to file applies, check box L.

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 file the return for the taxable year. Combine the amounts, and
enter the total on line 19.

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 figures.

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, adjust by recalculating the credit to the amount that can
be applied.

Line 7. Add lines 1 through 6.
Line 8. Enter the amount of taxpayer deductions. Each taxable
year a taxpayer is entitled to deduct from gross receipts an
amount equal to $1,000. This amount is prorated if the taxpayer’s
tax period is shorter than one year. An affiliated group that files a
consolidated return is entitled to only one deduction.

A claim for credit must be filed 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.

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.

The following credit is available for reducing utility receipts tax.

Line 10. Enter the amount of depreciation deduction for an
Indiana resource recovery system if a federal deduction has been
claimed. The deduction is allowed if the resource recovery system
processes solid or hazardous waste. The amount of deduction
is prorated based on the total deduction allowed multiplied by
the percentage attributed to the tax year if the taxpayer is filing a
short-year URT-1 return.

Coal Gasification Technology Investment
Tax Credit	

806

A credit is available for a qualified investment in an integrated
coal gasification power plant or a fluidized bed combustion
technology that serves Indiana gas and electric utility consumers.
This 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.

Note: The deduction is prohibited if the taxpayer has been
convicted 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.).

File an application for certification 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. The amount of credit for a coal
gasification power plant is 10% of the first $500 million invested
and 5% of any amount over that. The amount of credit for a
fluidized bed combustion technology is 7% of the first $500

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.
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Certification of Signatures and
Authorization Section

million invested and 3% of any amount over that.
For more information, contact the Indiana Economic
Development Corporation, One North Capitol, Suite 700,
Indianapolis, IN 46204. Visit the IEDC website at www.iedc.
in.gov or see Information Bulletin #99 available at www.in.gov/
dor/3650.htm.

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.

Enter 8 0 6 on line 20a on Form URT-1 if claiming this
credit. Enclose a copy of the utility regulatory commission’s
determination and the certificate of compliance issued by the
IEDC with the return, otherwise the credit will be denied

Personal Representative Information

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

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.

Line 22. Enter the difference if the sum of lines 16 and 17 is
greater than line 21. If not, proceed to line 23 and line 27.

First, check the “Yes” box that follows the sentence “I authorize
the department to discuss my tax return with my personal
representative.”

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.

Next, enter:
•	 The name of the individual designated as entity’s
personal representative; and
•	 The individual’s email address.

Note: The 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.

If this area is completed, the department is authorized to contact
the personal representative, instead of the entity, about this tax
return. After the return is filed, the department will communicate
primarily with the designated personal representative.
Note: The 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. The statement
must include a name, Federal Employer Identification 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.

Note: If the annual liability exceeds $2,500, file quarterly
estimated payments to remit 25% of the estimated annual tax
liability.
Line 24. If payment is made after the original due date, pay
interest 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. The rate is updated on or before
November 1 to take effect on January 1 for the coming year.

Officer Information

An officer of the entity must sign and date the tax return and
enter the officer’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.

Line 25. If payment is made after the original due date, pay a
penalty of 10% of the net tax due (line 22) or $5, whichever is
greater.

Paid Preparer Information

Fill out this area if a paid preparer completed this tax return. The
paid preparer must sign and date the return. In addition, please
enter the following:

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 difference.

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•	
•	

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: The total of lines 28 and 29 cannot
exceed the amount on line 27.

•	

The paid preparer’s email address;
The name of the firm the paid preparer is employed by;
The paid preparer’s PTIN (personal tax identification
number). This must be the paid preparer’s PTIN; do not
enter an FEIN or Social Security number;
The paid preparer’s complete address.

Note: Complete this area even if the paid preparer is the same
individual designated as the personal representative.

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Sales/Use Tax Worksheet

List all purchases made during the tax year from out-of-state companies.
Column A

Column B

Description of personal property purchased from
out-of-state retailer

Column C

Date of Purchase(s)

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..............................................................................

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

For more information, see General Tax Information Bulletin #202,
available online at https://www.in.gov/dor/legal-resources/taxlibrary/information-bulletins/general-tax-information-bulletins/.

Indiana Department of Revenue
P.O. Box 7228
Indianapolis, IN 46207-7228

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 magazine subscriptions, office supplies, electronic
components, computer software, and rental equipment. Any
property purchased free of tax by use of an exemption certificate
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.

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
purchased from outside Indiana (or anywhere if for resale) and
the entity becomes the end user in Indiana of any part of the
purchase. The person who consumes the utility service in Indiana
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 further assistance, contact the Indiana Department of
Revenue, 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 filing options.
Tax Forms Order Line - (317) 615-2581

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