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Form URT-1 Indiana Department of Revenue
State Form 51102
(R19 / 8-22) 2022 Indiana Utility Receipts Tax Return
Calendar Year Ending December 31, 2022 or Other Tax Year
Beginning 2021 and Ending
Check box if amended. □ Check box if name changed. □
Name Federal Employer Identification Number

Street Address Principal Business Activity Code Foreign Country 2-Character Code

City State ZIP Code 2-Digit County Code Telephone Number

K Check accounting method used: Cash □ Accrual □
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□ 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) Round all entries
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, see instructions) ............................................................................. 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 1.46% (.0146) ........................ 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
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 PTIN
______________________________________________________________ _________________________________________________________
Signature of Corporate Officer Date Telephone Number
______________________________________________________________ _________________________________________________________
Print or Type Name of Corporate Officer Title Address
______________________________________________________________ _________________________________________________________
Signature of Paid Preparer Date City
______________________________________________________________ _________________________________________________________
Print or Type Name of Paid Preparer State ZIP Code + 4
Please mail your return to: Indiana Department of Revenue, P.O. Box 7228, Indianapolis, IN 46207-7228.
*24100000000*
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                   Instructions for Indiana Utility Receipts Tax Form URT-1 

Repeal of Utility Receipts Tax                                          gross receipts described below. All entities are subject to the tax 
Effective July 1, 2022, the utility receipts tax (URT) is repealed.     if taxable gross receipts exceed the annual deduction amount. See 
However, you are still subject to utility receipts tax on amounts       the instructions for Line 8 for further details. Utility services are 
received before July 1, 2022.                                           defined as providing:
                                                                        • Electrical energy; 
Online File and Pay Available through INTIME                            • Natural gas (other than propane or liquefied petroleum 
INTIME, Indiana’s online tax portal, provides the following               gas) used for heat, light, cooling, or power; 
functionality to customers:                                             • Water; 
   •  File, view, and amend the URT-1 return                            • Steam; 
   •  Make payments using a bank account or credit card                 • Sewage; or 
   •  View and respond to correspondence from DOR
                                                                        • 
   •  Request and print return transcripts on-demand                      Telecommunications. 
   •  Electronic delivery of correspondence
   •  Online customer service support through secure                    All entities are subject to the tax if they exceed the deduction 
      messaging                                                         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          Taxable Receipts 
access and functionality for tax preparers. INTIME provides the 
following functionality for tax preparers:                              Taxable receipts include the following if received before July 1, 2022:
   •  Gain access to view and manage multiple customers                 • Retail sale of utility services; 
      under one login                                                   • Judgments or settlements as compensation for lost retail 
   •  Ability to file returns, make payments, and view file and           sales; 
      pay history for clients                                           • Sales to a reseller if the utility is used in hotels, mobile 
   •  Request an electronic power of attorney (ePOA)                      home parks, or marinas; 
      authorization to view client accounts                             • Sales of water or gas to another for rebottling; 
   •  View and respond to correspondence for clients                    • Installation, maintenance, repair, equipment, or leasing 
                                                                          services provided and charges for the removal of the 
Note: First-time filers must file by paper to establish a URT             equipment; and 
account. You may access INTIME only after establishing a URT            • All other receipts not segregated between retail and 
account.                                                                  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 
                                                                        The following receipts are excluded from the computation of the 
                                                                        utility receipts tax: 
                                                                        • Collections by a taxpayer of a tax, fee, or surcharge 
Annual Public Hearing                                                     imposed by a governmental unit if the tax is imposed 
In accordance with the Indiana Taxpayer Bill of Rights, the               solely on the sales at retail of utility services and if the 
department will conduct a public hearing in Indianapolis in               taxpayer collects the tax separately;
June. Event details will be listed at www.in.gov/dor/4877.htm.          • Wholesale sales to another generator or reseller of 
Please come and share feedback or comments about how the                  utilities;
department can better administer Indiana tax laws. If not able          • Holding company receipts from electric member 
to attend, please submit feedback or comments in writing                  cooperatives;
to: Indiana Department of Revenue, Commissioner’s Office,               • Joint agency receipts from member municipal electric 
MS# 101, 100 N. Senate Avenue, Indianapolis, IN 46204. Our                utilities;
homepage provides access to forms, information bulletins and            • Refundable deposits paid by a customer to the taxpayer; 
directives, tax publications, email, and various filing options. Visit  • An occasional sale of utility services by a taxpayer that is 
www.in.gov/dor/.                                                          not regularly engaged in the trade or business of selling 
                                                                          utility services;
General Statement                                                       • Gross receipts received by a taxpayer from an electricity 
The tax is imposed on the taxable gross receipts of an entity             supplier as payment of severance damages or other 
providing the retail sale of utility services for the taxable year.       compensation resulting from a change in assigned 
The tax is an income tax imposed at a rate of 1.46% on the taxable        service area boundaries are also exempt.  
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The following receipts are exempt from the computation of the         the remaining balance, plus interest, is paid in full by the extended 
utility receipts tax:                                                 due date. A copy of the federal extension of time to file the annual 
• Sales to the U.S. government;                                       income tax form must be enclosed with the URT-1 return. 
• Interstate sales to the extent the state is prohibited from         The department recognizes the IRS’s application for automatic 
  taxing the gross receipts by the Constitution of  the               extension of time to file (Form 7004) or an electronic extension 
  United States;                                                      of time for filing the annual federal income tax return. If an 
• Gross receipts from the sale of utility services between 
                                                                      extension applies, check box L on the front of the return. A 
  members of a controlled group of corporations or an 
                                                                      separate copy of Form 7004 does not need to be filed with the 
  affiliated group are exempt if the seller is the producer 
  of the utility service and the purchaser is the end user,           department to request an Indiana extension. If an extension 
  and the seller and purchaser exist at the same location or          payment for Indiana is not due, do not submit a copy of the 
  adjacent locations.                                                 federal extension separately, but enclose it with the annual utility 
                                                                      receipts tax return when filing. 
Exempt Entities 
                                                                      Returns received within one month (30 days if the federal 
Gross receipts from providing utility services received by the 
                                                                      extension expires before November 15, 2022) after the last date 
following entities are exempt from the utility receipt tax: 
                                                                      indicated on an enclosed federal extension will be considered as 
• Conservancy districts; 
                                                                      received on time. If a federal extension is not needed, request an 
• Regional water, sewage, or solid waste districts; 
                                                                      Indiana extension of time to file by writing to: 
• Nonprofit corporations formed solely for the purpose of 
                                                                           Indiana Department of Revenue 
  supplying water to the public; 
                                                                           Corporate Income Tax
• Nonprofit corporations formed for the purpose of 
                                                                           Tax Administration
  providing a combination of water and sewer to the 
                                                                           P.O. Box 7206
  public; 
                                                                           Indianapolis, IN 46207-7206
• County solid waste management districts; 
• Joint solid waste management districts; 
• County onsite waste management districts; and                       Consolidated Return of an Affiliated Group 
• Political subdivisions for sewer and sewer service;                 Corporations are considered to be affiliated if at least 80% of the 
• Commercial hotels, mobile home parks, marinas or                    voting stock of one corporation is owned by another corporation. 
  similar owners or operators providing utilities to a user           Corporate members of an affiliated group that are incorporated 
  of its facility.                                                    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 
Taxable Year Estimated Payments
                                                                      its first return. If an election is made, the taxpayer must continue 
If a taxpayer’s annual tax liability exceeds $2,500, the taxpayer is 
                                                                      to file consolidated until the department allows the taxpayer to 
required to file quarterly estimated payments and remit 25% of 
                                                                      change the manner in which it files its utility receipts tax return. 
the estimated annual tax due on each quarterly return. 
                                                                      All affiliated groups filing consolidated income tax returns with 
                                                                      the department must enclose Schedule 8-D, Schedule of Indiana 
If the taxpayer’s annual liability exceeds $20,000, the taxpayer is 
                                                                      Affiliated Group Members, which is available online at www.
required to pay the estimated tax liability by electronic means. If 
                                                                      in.gov/dor/6525.htm. 
the payment is made electronically, the taxpayer is not required to 
file an estimated return. If a payment is required to be submitted 
                                                                      Select the third check box in question M, below the address section, 
electronically and is not submitted electronically, you will be 
                                                                      to indicate whether this is a consolidated filing. 
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 
Annual Returns                                                        www.in.gov/dor/3617.htm. 
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 
                                                                      Completing Form URT-1 
following the close of the taxpayer’s taxable year. For calendar 
                                                                      Complete all pertinent information at the top of the return. 
year filers, the return will be due on April 18, 2023, even though 
receipts after June 30, 2022, are not taxable.  Similar filing date 
                                                                      Please use the correct legal name of the corporation and its 
rules apply to fiscal year filers. Check the box at the top of the 
                                                                      current mailing address. For foreign addresses, please note the 
form if filing an amended return. 
                                                                      following:
                                                                       •   Enter the name of the city, town, or village in the box 
Extension of Time to File Payment                                          labeled City;
The extension payment form URT-Q is used to make a payment             •   Enter the name of the state or province in the box 
when additional time is necessary for filing the annual utility            labeled State; and 
receipts tax return. A penalty for late payment will not be imposed    •   Enter the postal code and the 2-digit country code in the 
if at least 90% of the tax due is paid by the original due date and        box labeled ZIP Code.

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For a name change, check the box at the top of the return              of the type customarily returned by the buyer of the contents for 
and enclose with the return copies of amended Articles of              reuse as a container. 
Incorporation or an Amended Certificate of Authority filed with 
the Indiana Secretary of State.                                        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 
The federal employer identification number shown in the box            retail transaction under IC 6-2.3-3-6. 
must be correct. 
                                                                       Line 14. Add lines 8 through 13. 
Enter the principal business activity code, from the North 
American Industry Classification System (NAICS), in the                Line 15. Subtract line 14 from line 7. The amount entered may 
designated block of the return. Use the six-digit activity code        not be less than zero. 
reported on the federal corporation income tax return. 
                                                                       Line 16. Multiply the amount on line 15 by 1.46%. 
List the Indiana county of the primary business location within 
the state. Enter “00” in the county box for addresses outside          Line 17. If not required to file Form IT-20, IT-20S, IT-20NP, IT-
Indiana. Check all boxes on the front of the return that apply to      65, FIT-20, or ST-103, report any sales or use tax on this line. Use 
the entity. If an extension of time to file applies, check box L.      the worksheet on page 8. 

Line-by-Line Instructions                                              Line 18. List the estimated utility receipts tax payments 
Note: Please round all entries to the nearest whole dollar amount.     (Form URT-Q) made for the taxable year. 
Also, please do not use a comma in dollar amounts of four digits 
or more. For example, instead of entering “3,455” enter “3455.”        Line 19. If applicable, enter the amount of utility receipts tax 
                                                                       overpayment carried over from a prior taxable period. Also enter 
Lines 1 through 6. Enter the total taxable receipts by category for    the amount of payment made resulting from an extension of time 
the period from the beginning until the end of the taxable year.       to file the return for the taxable year. Combine the amounts, and 
Do not enter any negative figures.                                     enter the total on line 19. 

Line 7. Add lines 1 through 6.                                         Line 20. Claim other allowable tax liability credits by entering 
                                                                       the name of the credit program. Enter the three-digit credit ID 
Line 8. Enter the amount of taxpayer deductions. A taxpayer is         code number, and on line 20, enter the amount of the approved 
entitled to deduct from gross receipts an amount equal equal to        credit. A nonrefundable tax liability credit is generally limited 
$83.33 per month times the number of months in your taxable            to the tax due on line 16. If the claim exceeds the amount of tax 
year that fall before July 1, 2022 and round to the nearest whole      liability, adjust by recalculating the credit to the amount that can 
dollar.  If your taxable year ends before July 1, 2022, multiply       be applied. 
$83.33 by the number of months in your taxable year. An affiliated 
group that files a consolidated return is entitled to only one         A claim for credit must be filed in coordination with the amount 
deduction.                                                             of credit applied, if any, against other taxes such as the annual 
                                                                       AGI tax. A detailed explanation or supporting schedule must be 
Line 9. Enter the bad debts from utility receipts of an accrual        enclosed with the return when claiming any credit on line 20. See 
basis taxpayer in the same manner that the bad debt is calculated      Information Bulletin #59 (www.in.gov/dor/3650.htm) for more 
under IC 6-2.5-6-9.                                                    information about Indiana tax credits. 

Line 10. Enter the amount of depreciation deduction for an             The following credit is available for reducing utility receipts tax.
Indiana resource recovery system if a federal deduction has been 
claimed. The deduction is allowed if the resource recovery system      Coal Gasification Technology Investment 
processes solid or hazardous waste. The amount of deduction            Tax Credit                                                  806
is prorated based on the total deduction allowed multiplied by         A credit is available for a qualified investment in an integrated 
the percentage attributed to the tax year if the taxpayer is filing a  coal gasification power plant or a fluidized bed combustion 
short-year URT-1 return.                                               technology that serves Indiana gas and electric utility consumers. 
                                                                       This can include an investment in a facility located in Indiana that 
Note: The deduction is prohibited if the taxpayer has been             converts coal into synthesis gas that can be used as a substitute 
convicted of any criminal violations under IC 13.                      for natural gas. 

Line 11. Deduct the receipts exempt from taxation under IC             File an application for certification with the Indiana Economic 
6-8.1-15 and the Mobile Telecommunications Sourcing Act                Development Corporation (IEDC). If the credit is assigned, it 
(4 U.S.C. 116 et seq.).                                                must be approved by the utility regulatory commission and taken 
                                                                       in 10 annual installments. The amount of credit for a coal 
Line 12. Enter the amount included in gross receipts paid by the       gasification power plant is 10% of the first $500 million invested 
taxpayer during the period for the return of an empty container        and 5% of any amount over that. The amount of credit for a 
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fluidized bed combustion technology is 7% of the first $500 Certification of Signatures and
million invested and 3% of any amount over that. Authorization Section
For more information, contact the Indiana Economic Sign, date, and print the entity name on the return. If a paid
Development Corporation, One North Capitol, Suite 700, preparer completes the return, authorize the department
Indianapolis, IN 46204. Visit the IEDC website at www.iedc. to discuss the tax return with the preparer by checking the
in.gov or see Information Bulletin #99 available at www.in.gov/ authorization box above the line for the name of the personal
dor/3650.htm. representative.

Enter 8 0 6 on line 20a on Form URT-1 if claiming this Personal Representative Information
credit. Enclose a copy of the utility regulatory commission’s Typically, the department contacts the entity if there are any
determination and the certificate of compliance issued by the questions or concerns about the tax return. If the department can
IEDC with the return, otherwise the credit will be denied discuss the tax return with someone else (e.g., the person who
prepared it or a designated person), complete this area.
Line 21. Add the amounts on lines 18, 19, and 20.
First, check the “Yes” box that follows the sentence “I authorize
the department to discuss my tax return with my personal
Line 22. Enter the difference if the sum of lines 16 and 17 is representative.”
greater than line 21. If not, proceed to line 23 and line 27.
Next, enter:
Line 23. Complete and enclose Schedule URT-2220 to determine • The name of the individual designated as entity’s
if the underpayment of estimated tax penalty or an exception to personal representative; and
the penalty applies. Check the box if using the exact quarterly • The individual’s email address.
payment method of calculation.
If this area is completed, the department is authorized to contact
Note: The Indiana Department of Revenue recognizes the 20th the personal representative, instead of the entity, about this tax
day of the 4th, 6th, 9th, and 12th months in the taxable year as the return. After the return is filed, the department will communicate
quarterly due dates. If using the exact quarterly payment method, primarily with the designated personal representative.
enclose a sheet showing how the exact payment was calculated for
each quarter. 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
Note: If the annual liability exceeds $2,500, file quarterly must include a name, Federal Employer Identification Number
estimated payments to remit 25% of the estimated annual tax of the entity, and the year of the tax return. Mail the statement to
liability. Indiana Department of Revenue, P.O. Box 7206, Indianapolis, IN
46207-7206.
Line 24. If payment is made after the original due date, pay
interest on the late payment. To view a chart of the current Officer Information
interest rates, see Departmental Notice #3 available at An officer of the entity must sign and date the tax return and
www.in.gov/dor/3618.htm. The rate is updated on or before enter the officer’s name and title. Please provide a daytime
November 1 to take effect on January 1 for the coming year. telephone number the department can call if there are any
questions about the tax return. Also, provide an email address if
Line 25. If payment is made after the original due date, pay a contact via email is desired.
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
Line 26. Add lines 22 through 25.
enter the following:

Line 27. If line 20 is greater than the sum of lines 16, 17, and 23, • The paid preparer’s email address;
enter the difference. • The name of the firm the paid preparer is employed by;
• The paid preparer’s PTIN (personal tax identification
Line 28. Enter the portion of line 27 that is desired as a refund. number). This must be the paid preparer’s PTIN; do not
enter an FEIN or Social Security number;
Line 29. Enter the amount on line 27 that is to be applied to the • The paid preparer’s complete address.
following taxable year. Note: The total of lines 28 and 29 cannot
exceed the amount on line 27. 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
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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 Column C
Description of personal property purchased from Date of Purchase(s) Purchase Price
out-of-state retailer
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

Additional Information Use tax is imposed at the rate of 7% upon the use, storage, or
consumption of tangible personal property in Indiana that
Utility Services Use Tax was purchased or rented in a retail transaction, wherever
Since July 1, 2006, an excise tax known as the utility services use located, and sales tax was not paid. Examples of taxable items
tax has been imposed on the retail consumption of utility services include magazine subscriptions, office supplies, electronic
in Indiana at the rate of 1.46% where the utility receipts tax is not components, computer software, and rental equipment. Any
paid by the utility providing the service. property purchased free of tax by use of an exemption certificate
or from out-of-state and converted to a nonexempt use by the
An entity might be liable for this tax if utility services are business will be subject to the use tax. Complete the Sales/Use
purchased from outside Indiana (or anywhere if for resale) and Tax Worksheet to compute any sales/use tax liability. For more
the entity becomes the end user in Indiana of any part of the information regarding use tax, call (317) 232-0129.
purchase. The person who consumes the utility service in Indiana
is liable for the utility services use tax based on the price of the For further assistance, contact the Indiana Department of
purchase. Unless the seller of the utility service is registered with Revenue, P.O. Box 7228, Indianapolis, IN 46207-7228, or call
the department to collect the utility services use tax on the entity’s (317) 232-0129. For other Indiana Department of Revenue
behalf, the entity required to remit this tax on Form USU-103. Forms, visit our website at www.in.gov/dor/. Our homepage
For more information, see General Tax Information Bulletin #202, provides access to forms, information bulletins and directives, tax
available online at https://www.in.gov/dor/legal-resources/tax- publications, email, and various filing options.
library/information-bulletins/general-tax-information-bulletins/.
Tax Forms Order Line - (317) 615-2581

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