Indiana Code - Taxation - Title 6, Section 6-2.5-1-10

"Commercial printing"

Sec. 10. "Commercial printing" means a process or an activity, or
both, that is related to the production of printed materials for others,
including the following:
(1) Receiving, processing, moving, storing, and transmitting,
either physically or electronically, copy elements and images to
be reproduced.
(2) Plate making or cylinder making.
(3) Applying ink by one (1) or more processes, such as printing
by letter press, lithography, gravure, screen, or digital means.
(4) Casemaking and binding.
(5) Assembling, packaging, and distributing printed materials.
The term does not include the business of photocopying.

As added by P.L.192-2002(ss), SEC.48.

Last modified: May 28, 2006