Definitions
Sec. 1. For purposes of this chapter:
(a) "Use" means the exercise of any right or power of ownership
over tangible personal property.
(b) "Storage" means the keeping or retention of tangible personal
property in Indiana for any purpose except the subsequent use of that
property solely outside Indiana.
(c) "A retail merchant engaged in business in Indiana" includes
any retail merchant who makes retail transactions in which a person
acquires personal property or services for use, storage, or
consumption in Indiana and who:
(1) maintains an office, place of distribution, sales location,
sample location, warehouse, storage place, or other place of
business which is located in Indiana and which the retail
merchant maintains, occupies, or uses, either permanently or
temporarily, either directly or indirectly, and either by the retail
merchant or through a representative, agent, or subsidiary;
(2) maintains a representative, agent, salesman, canvasser, or
solicitor who, while operating in Indiana under the authority of
and on behalf of the retail merchant or a subsidiary of the retail
merchant, sells, delivers, installs, repairs, assembles, sets up,
accepts returns of, bills, invoices, or takes orders for sales of
tangible personal property or services to be used, stored, or
consumed in Indiana;
(3) is otherwise required to register as a retail merchant under
IC 6-2.5-8-1; or
(4) may be required by the state to collect tax under this article
to the extent allowed under the Constitution of the United States
and federal law.
(d) Notwithstanding any other provision of this section, tangible
or intangible property that is:
(1) owned or leased by a person that has contracted with a
commercial printer for printing; and
(2) located at the premises of the commercial printer;
shall not be considered to be, or to create, an office, a place of
distribution, a sales location, a sample location, a warehouse, a
storage place, or other place of business maintained, occupied, or
used in any way by the person. A commercial printer with which a
person has contracted for printing shall not be considered to be in
any way a representative, an agent, a salesman, a canvasser, or a
solicitor for the person.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.70-1993,
SEC.2; P.L.81-2004, SEC.3.
Last modified: May 28, 2006