Commercial printing contracts
Sec. 11. Notwithstanding any other provision of this article, the
following shall not cause a person that has contracted with a
commercial printer for printing to have a duty to register as a retail
merchant or to collect or remit the state gross retail or use tax
imposed by this article:
(1) The ownership or leasing by that person of tangible or
intangible property located at the Indiana premises of the
commercial printer.
(2) The sale by that person of property of any kind produced at
and shipped or distributed from the Indiana premises of the
commercial printer.
(3) The activities of any kind performed by or on behalf of that
person at the Indiana premises of the commercial printer.
(4) The activities of any kind performed by the commercial
printer in Indiana for or on behalf of that person.
As added by P.L.70-1993, SEC.5.
Last modified: May 28, 2006