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2024 Indiana Code
Title 6. Taxation
Article 2.5. State Gross Retail and Use Taxes
Chapter 1. Definitions
6-2.5-1-16.5. "Direct Mail"
Universal Citation:
IN Code § 6-2.5-1-16.5 (2024)
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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.
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