Indiana Statutes

§ 6-2.5-1-22.2 — "Other direct mail"

Indiana § 6-2.5-1-22.2
JurisdictionIndiana
Art. 2.5STATE GROSS RETAIL AND USE TAXES
Ch. 1Definitions

This text of Indiana § 6-2.5-1-22.2 ("Other direct mail") is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Ind. Code § 6-2.5-1-22.2 (2026).

Text

2. "Other direct mail" means any direct mail that is not advertising and promotional direct mail, regardless of whether advertising and promotional direct mail is included in the same mailing. The term includes the following:

(1)Transactional direct mail that contains personal information specific to the addressee, including invoices, bills, statements of account, or payroll advices.
(2)Any legally required mailings, including privacy notices, tax reports, and stockholder reports.
(3)Other nonpromotional direct mail delivered to existing or former shareholders, customers, employees, or agents, including newsletters and informational pieces. The term does not include the development of billing information or the provision of any data processing service that is more than incidental.

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Legislative History

As added by P.L.265-2013, SEC.4.

Nearby Sections

15
§ 6-1.1-1-1
Applicability
§ 6-1.1-1-1.5
"Assessing official"
§ 6-1.1-1-10
"Person"
§ 6-1.1-1-11
"Personal property"
§ 6-1.1-1-13
Repealed
§ 6-1.1-1-14
"Property taxation"
§ 6-1.1-1-15
"Real property"
§ 6-1.1-1-18
"State agency"
§ 6-1.1-1-19
"Tangible property"
§ 6-1.1-1-2
"Assessment date"
§ 6-1.1-1-20
"Taxing district"
§ 6-1.1-1-21
"Taxing unit"
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Bluebook (online)
Indiana § 6-2.5-1-22.2, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-2.5-1-22.2.