Indiana Code — Title 6 (Taxation)
IC 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.
Amendment history
As added by P.L.192-2002(ss), SEC.48.
Source: view the official text
Nearby sections (25 sections)
- 6-1.1-52-15 · Recording requirements
- 6-2 · ARTICLE 2. REPEALED
- 6-2.5-1-1 · "Unitary transaction"
- 6-2.5-1-2 · "Retail transaction" and "retail unitary transaction"
- 6-2.5-1-3 · "Person"
- 6-2.5-1-4 · "Department"
- 6-2.5-1-5 · "Gross retail income"
- 6-2.5-1-6 · "Like kind exchange"
- 6-2.5-1-7 · Repealed
- 6-2.5-1-7.5 · "Postage charges"
- 6-2.5-1-8 · "Retail merchant"
- 6-2.5-1-9 · "Tax year" or "taxable year"
- 6-2.5-1-10 · "Commercial printing"
- 6-2.5-1-10.7 · "Advertising and promotional direct mail"
- 6-2.5-1-11 · "Alcoholic beverages"
- 6-2.5-1-11.3 · "Ancillary services"
- 6-2.5-1-11.5 · "Bundled transaction"
- 6-2.5-1-12 · "Candy"
- 6-2.5-1-12.5 · "Children's diapers"
- 6-2.5-1-13 · "Computer"
- 6-2.5-1-14 · "Computer software"
- 6-2.5-1-14.5 · "Computer software maintenance contract"
- 6-2.5-1-14.7 · "Construction material"
- 6-2.5-1-14.9 · "Contractor"
- 6-2.5-1-15 · "Delivered electronically"