Sec. 16.5. (a) "Direct mail" means printed material delivered by United States mail or another delivery service to:
(1) a mass audience; or
(2) addresses on a mailing list:
(A) provided by a purchaser; or
(B) specified at the direction of a purchaser;
if the cost of the item is not billed directly to the recipient.
(b) The term includes tangible personal property that the purchaser supplies directly or indirectly to the direct mail seller for inclusion in the package containing the printed material.
(c) The term does not include multiple items of printed material delivered to a single address.
As added by P.L.153-2006, SEC.2.
Structure Indiana Code
Article 2.5. State Gross Retail and Use Taxes
6-2.5-1-1. "Unitary Transaction"
6-2.5-1-2. "Retail Transaction" and "Retail Unitary Transaction"
6-2.5-1-5. "Gross Retail Income"
6-2.5-1-6. "Like Kind Exchange"
6-2.5-1-7.5. "Postage Charges"
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"
6-2.5-1-12.5. "Children's Diapers"
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"
6-2.5-1-15. "Delivered Electronically"
6-2.5-1-16. "Dietary Supplement"
6-2.5-1-16.2. "Digital Audio Works"
6-2.5-1-16.3. "Digital Audiovisual Works"
6-2.5-1-18. "Durable Medical Equipment"
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"
6-2.5-1-21.9. "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"
6-2.5-1-24. "Prewritten Computer Software"
6-2.5-1-25. "Prosthetic Device"
6-2.5-1-25.5. "Public Utility"
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"
6-2.5-1-27.7. "Time and Material Contract"