Sec. 8.5. A commercial printer is not required to collect or remit the state gross retail or use tax from a customer that has no duty to register as a retail merchant under this article, if the customer furnishes the commercial printer with a statement declaring that the tangible personal property sold by the commercial printer to the customer will be resold in the ordinary course of the customer's business without changing the form of the property.
As added by P.L.70-1993, SEC.4.
Structure Indiana Code
Article 2.5. State Gross Retail and Use Taxes
6-2.5-8-0.3. Intent of General Assembly Adding Sections 8.5 and 11 of This Chapter
6-2.5-8-1. Registered Retail Merchant's Certificate; Application; Filing Fee
6-2.5-8-3. Manufacturer's or Wholesaler's Certificate
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
6-2.5-8-8. Exemption Certificates
6-2.5-8-8.5. Commercial Printing Sales
6-2.5-8-9. Direct Payment Permit
6-2.5-8-11. Commercial Printing Contracts
6-2.5-8-12. Contract With Call Center Operator; Effect on Duty to Collect Tax