Indiana § 6-2.5-5-31 Free distribution newspaper; related transactions

Indiana Statutes

§ 6-2.5-5-31 — Free distribution newspaper; related transactions

Indiana § 6-2.5-5-31

Art. 2.5STATE GROSS RETAIL AND USE TAXES

Ch. 5Exempt Transactions of Retail Merchant

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Bluebook

Ind. Code § 6-2.5-5-31 (2026).

Text

(a)As used in this section, "free distribution newspaper" means any community newspaper, shopping paper, shoppers' consumer paper, pennysaver, shopping guide, town crier, dollar stretcher, or other similar publication which:

(1)is distributed to the public on a community-wide basis, free of charge;

(2)is published at stated intervals of at least once a month;

(3)has continuity as to title and general nature of content from issue to issue;

(4)does not constitute a book, either singly or when successive issues are put together;

(5)contains advertisements from numerous unrelated advertisers in each issue;

(6)contains news of general or community interest, community notices, or editorial commentary by different authors, in each issue; and

(7)is not owned by, or under the control of, th

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(a) As used in this section, "free distribution
newspaper" means any community newspaper, shopping paper,
shoppers' consumer paper, pennysaver, shopping guide, town crier,
dollar stretcher, or other similar publication which:
(1) is distributed to the public on a community-wide basis, free of
charge;
(2) is published at stated intervals of at least once a month;
(3) has continuity as to title and general nature of content from
issue to issue;
(4) does not constitute a book, either singly or when successive
issues are put together;
(5) contains advertisements from numerous unrelated advertisers
in each issue;
(6) contains news of general or community interest, community
notices, or editorial commentary by different authors, in each
issue; and
(7) is not owned by, or under the control of, the owners or lessees
of a shopping center, a merchant's association, or a business that
sells property or services (other than advertising) whose
advertisements for their sales of property or services constitute the
predominant advertising in the publication.
(b) The term "free distribution newspaper" does not include mail
order catalogs or other catalogs, advertising fliers, travel brochures,
house organs, theater programs, telephone directories, restaurant
guides, shopping center advertising sheets, and similar publications.
(c) Transactions involving manufacturing machinery, tools and
equipment, and other tangible personal property are exempt from the
state gross retail tax if the person acquiring that property acquires it for
his direct use, or for his direct consumption as a material to be
consumed, in the direct production or publication of a free distribution
newspaper, or for incorporation as a material part of a free distribution
newspaper published by that person.
(d) Transactions involving a sale of a free distribution newspaper,
or of printing services performed in publishing a free distribution
newspaper, are exempt from the state gross retail tax if the purchaser
is the publisher of the free distribution newspaper.
As added by Acts 1981, P.L.80, SEC.2.