Sec. 36. Transactions involving tangible personal property acquired by a person that has contracted with a commercial printer for printing are exempt from the state gross retail tax, if the property is acquired for use at the commercial printer's premises and the commercial printer could have acquired the property exempt from the state gross retail tax and use tax.
As added by P.L.70-1993, SEC.3.
Structure Indiana Code
Article 2.5. State Gross Retail and Use Taxes
Chapter 5. Exempt Transactions of Retail Merchant
6-2.5-5-0.4. Intent of General Assembly Adding Section 36 of This Chapter
6-2.5-5-1. Animals, Feed, Seed, and Chemicals; Race Horse in a Claiming Race
6-2.5-5-2. Agricultural Machinery, Tools, and Equipment
6-2.5-5-3. Exemption; Acquisition for Direct Use in Direct Production
6-2.5-5-4. Property for Use in Producing Machinery, Tools, or Equipment
6-2.5-5-6. Exemption; Acquisition for Incorporation Into Product for Sale
6-2.5-5-7. Materials Used in Construction Business, Public Street, or Utility Service
6-2.5-5-8.5. Power Subsidiary; Public Utility
6-2.5-5-9. Returnable Containers; Nonreturnable Packaging
6-2.5-5-10. Electric or Steam Utilities; Production Plant or Power Production Expenses
6-2.5-5-11. Gas Utilities; Production or Storage Plants and Expenses
6-2.5-5-12. Water Utilities; Plants and Expenses
6-2.5-5-12.5. Wastewater Utilities; Plants and Expenses
6-2.5-5-14. Public Utilities; Acquisitions of Personal Property
6-2.5-5-15.5. Motor Vehicles; Intrafamilial Title Transfers
6-2.5-5-16. State or Local Government Acquisitions
6-2.5-5-18. Drugs, Medical Equipment, Supplies, and Devices; Acquisition by Patient
6-2.5-5-19. Drugs, Insulin, Oxygen, Blood, or Blood Plasma; Acquisition by Licensed Practitioner
6-2.5-5-19.5. Drugs; Insulin; Oxygen; Blood Glucose Monitoring Supply; Blood or Blood Plasma
6-2.5-5-20. "Food and Food Ingredients for Human Consumption"
6-2.5-5-22. Exemption; Sales of Meals; Schools; Fraternities; Sororities; Student Cooperatives
6-2.5-5-23. School Building Materials
6-2.5-5-29. Manufactured Homes; Industrialized Residential Structures
6-2.5-5-30. Environmental Quality Compliance; Manufacturing, Mining, Agriculture, or Recycling
6-2.5-5-31. Free Distribution Newspaper; Related Transactions
6-2.5-5-33. Tangible Personal Property Purchased With Food Stamps
6-2.5-5-34. Sale of Lottery Tickets; Gross Retail Tax
6-2.5-5-35. Tangible Personal Property Transactions
6-2.5-5-36. Commercial Printing Contracts
6-2.5-5-38.1. Qualified Computer Equipment Sales
6-2.5-5-38.2. Vehicle Lease Transactions
6-2.5-5-39. Cargo Trailers and Recreational Vehicles Registered for Use Outside Indiana
6-2.5-5-40. Research and Development Property
6-2.5-5-42. Aircraft Titled, Registered, or Based Outside Indiana
6-2.5-5-43. Type Ii Gambling Games
6-2.5-5-44. Sales to City or Town for Municipal Golf Course
6-2.5-5-45. Gross Retail and Use Tax Exemption; Cigarette and Tobacco Tax Meter Machines
6-2.5-5-45.8. Recycling and Recycling Materials
6-2.5-5-46. Aircraft Repair and Maintenance
6-2.5-5-47. Coins, Bullion, and Legal Tender
6-2.5-5-48. Drainage Water Management System
6-2.5-5-50. Required Product Labels
6-2.5-5-52. Hot Mix Asphalt Plant Equipment; Trucks; Pavers
6-2.5-5-54. Special Rule for Sharing of a Passenger Motor Vehicle for Fewer Than 15 Days
6-2.5-5-55. "Public Safety Equipment and Materials"; Exemption