Indiana Code — Title 6 (Taxation)
IC 6-2.5-1-22.2
"Other direct mail"
Sec. 22.2. "Other direct mail" means any direct mail that is not advertising and promotional direct mail, regardless of whether advertising and promotional direct mail is included in the same mailing. The term includes the following:
# (1)
Transactional direct mail that contains personal information specific to the addressee, including invoices, bills, statements of account, or payroll advices.
# (2)
Any legally required mailings, including privacy notices, tax reports, and stockholder reports.
# (3)
Other nonpromotional direct mail delivered to existing or former shareholders,
customers, employees, or agents, including newsletters and informational pieces.
The term does not include the development of billing information or the provision of any data processing service that is more than incidental.
As added by P.L.265-2013, SEC.4.
Amendment history
As added by P.L.265-2013, SEC.4.
Source: view the official text
Nearby sections (25 sections)
- 6-2.5-1-18 · "Durable medical equipment"
- 6-2.5-1-19 · "Electronic"
- 6-2.5-1-19.5 · Repealed
- 6-2.5-1-20 · "Food and food ingredients"
- 6-2.5-1-20.1 · "Industrial processing service"
- 6-2.5-1-20.2 · "Industrial processor"
- 6-2.5-1-20.3 · "Intrastate telecommunications service"
- 6-2.5-1-21 · "Lease" or "rental"
- 6-2.5-1-21.5 · "Licensed practitioner"
- 6-2.5-1-21.7 · "Marketplace"
- 6-2.5-1-21.9 · "Marketplace facilitator"
- 6-2.5-1-22 · "Mobility enhancing equipment"
- 6-2.5-1-22.2 · "Other direct mail"
- 6-2.5-1-22.3 · "Prepaid calling service"
- 6-2.5-1-22.4 · "Prepaid wireless calling service"
- 6-2.5-1-22.5 · "Power subsidiary"
- 6-2.5-1-23 · "Prescription"
- 6-2.5-1-24 · "Prewritten computer software"
- 6-2.5-1-25 · "Prosthetic device"
- 6-2.5-1-25.5 · "Public utility"
- 6-2.5-1-26 · "Soft drinks"
- 6-2.5-1-26.5 · "Specified digital products"
- 6-2.5-1-27 · "Tangible personal property"
- 6-2.5-1-27.2 · "Telecommunications nonrecurring charges"
- 6-2.5-1-27.5 · "Telecommunication services"