Indiana Code — Title 6 (Taxation)
IC 6-2.5-1-7.5
"Postage charges"
Official textiga.in.govlast amended
Sec. 7.5. "Postage charges", for purposes of this article, mean amounts that:
# (1)
are for the purchase price of stamps or similar charges for mail or parcel delivery through the United States mail, without any additional amounts added to the actual price; and
# (2)
are incurred by a seller on behalf of its customers or purchasers.
Postage charges do not include any charges for mail or parcel delivery by any means other than through United States mail.
As added by P.L.265-2013, SEC.2.
Amendment history
As added by P.L.265-2013, SEC.2.
Source: view the official text
Nearby sections (25 sections)
- 6-1.1-52-12 · Apportionment and distribution upon payment of deferred
- 6-1.1-52-13 · Determination of deferral termination event by the county
- 6-1.1-52-14 · Notice of determination of deferral termination event
- 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 REPEALED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- 6-2.5-1-7 · Repealed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"