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Indiana Code — Title 6 (Taxation)

IC 6-3-2-2.3

In-state commercial printing for out-of-state customer

Official textiga.in.govlast amended

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.

Amendment history

As added by P.L.70-1993, SEC.6. Amended by P.L.192-2002(ss), SEC.72.

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Nearby sections (25 sections)
  1. 6-3-1-40 · "Separately stated net operating loss"
  2. 6-3-1-41 · "Investment partnership"
  3. 6-3-1-42 · "Qualifying investment securities"
  4. 6-3-1-43 · "Qualifying investment partnership income"
  5. 6-3-2-0.3 · Intent of general assembly adding section 2.3 of this…
  6. 6-3-2-1 · Imposition of tax; tax rate; calculation and certification of
  7. 6-3-2-1.5 · Expired
  8. 6-3-2-1.7 · Election for certain corporations; qualified distribution…
  9. 6-3-2-1.9 · "Federal taxable income" for determination of state net
  10. 6-3-2-2 · "Adjusted gross income derived from sources within Indiana";
  11. 6-3-2-2.1 · Expired
  12. 6-3-2-2.2 · Interest income, discounts, and receipts attributable to…
  13. 6-3-2-2.3 · In-state commercial printing for out-of-state customer
  14. 6-3-2-2.4 · Foreign operating corporations; determination of percentage
  15. 6-3-2-2.5 · Resident persons; net operating loss; adjusted gross income
  16. 6-3-2-2.6 · Corporations and nonresident persons; net operating losses
  17. 6-3-2-2.7 · Team members; Indiana income; rules
  18. 6-3-2-2.8 · Exemption; nonprofit entities; Subchapter S corporations;
  19. 6-3-2-2.9 · Repealed
  20. 6-3-2-3 · Repealed
  21. 6-3-2-3.1 · Taxation; nonprofit entities; unrelated business income
  22. 6-3-2-3.2 · Indiana income of race team members
  23. 6-3-2-3.3 · "Nonresident partner"; allocation to partner's state of
  24. 6-3-2-3.5 · Exemption; fares for public transportation services
  25. 6-3-2-3.7 · Remainder of federal civil service annuity minus certain
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