In-state commercial printing for out-of-state customer
Sec. 2.3. Notwithstanding any other provision of this article, with
respect to a person, corporation, or partnership that has contracted
with a commercial printer for printing:
(1) the ownership or leasing by that entity of tangible or
intangible property located at the Indiana premises of the
commercial printer;
(2) the sale by that entity 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
entity at the Indiana premises of the commercial printer; and
(4) the activities performed by the commercial printer in
Indiana for or on behalf of that entity;
shall not cause that entity to have adjusted gross income derived
from sources within Indiana for purposes of the taxes imposed by
this chapter, unless that entity engages in other activities in Indiana
away from the premises of the commercial printer that exceed the
protection of 15 U.S.C. 381.
As added by P.L.70-1993, SEC.6. Amended by P.L.192-2002(ss),
SEC.72.
Last modified: May 28, 2006