Indiana Code — Title 6 (Taxation)
IC 6-2.5-8-11
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.
Amendment history
As added by P.L.70-1993, SEC.5.
Source: view the official text
Nearby sections (25 sections)
- 6-2.5-8-0.3 · Intent of general assembly adding sections 8.5 and 11 of…
- 6-2.5-8-1 · Registered retail merchant's certificate; application;…
- 6-2.5-8-2 · Repealed
- 6-2.5-8-3 · Repealed
- 6-2.5-8-4 · Exempt organizations; certificate
- 6-2.5-8-5 · Duration of certificate
- 6-2.5-8-6 · Outstanding tax warrants; prohibition
- 6-2.5-8-7 · Revocation of certificate; payment by check, credit card,…
- 6-2.5-8-8 · Exemption certificates
- 6-2.5-8-8.5 · Commercial printing sales
- 6-2.5-8-9 · Direct payment permit
- 6-2.5-8-10 · Repealed
- 6-2.5-8-11 · Commercial printing contracts
- 6-2.5-8-12 · Contract with call center operator; effect on duty to…
- 6-2.5-9-1 · Exemption certificates; unlawful issuance or acceptance;
- 6-2.5-9-2 · Failure to register or renew registration; transaction after
- 6-2.5-9-3 · Personal liability of holder of taxes in trust; failure to…
- 6-2.5-9-3.5 · Expired
- 6-2.5-9-4 · Inclusion of tax in displayed price; offer to assume or…
- 6-2.5-9-5 · Repealed
- 6-2.5-9-6 · Vehicle and watercraft title or aircraft registration;…
- 6-2.5-9-7 · Removing or altering sign posted by department; failure to
- 6-2.5-9-8 · Records; inspection; falsification; offenses
- 6-2.5-9-9 · Declaratory judgment action; retail merchant that lacks a
- 6-2.5-9-10 · Refund claims; retail merchant that lacks a physical…