§ 6-2.5-1-10 — "Commercial printing"

Indiana § 6-2.5-1-10

• Jurisdiction: Indiana
• Art. 2.5: STATE GROSS RETAIL AND USE TAXES
• Ch. 1: Definitions

Text

"Commercial printing" means a process or an
activity, or both, that is related to the production of printed materials
for others, including the following:
(1) Receiving, processing, moving, storing, and transmitting,
either physically or electronically, copy elements and images to
be reproduced.
(2) Plate making or cylinder making.
(3) Applying ink by one (1) or more processes, such as printing by
letter press, lithography, gravure, screen, or digital means.
(4) Casemaking and binding.
(5) Assembling, packaging, and distributing printed materials.
The term does not include the business of photocopying.

Legislative History

As added by P.L.192-2002(ss), SEC.48.