Section 6-3-2-2.3 - In-state commercial printing for out-of-state customer Notwithstanding any other provision of this article, with respect to a person, corporation, or partnership that has contracted with a commercial printer for printing:
(1) the ownership or leasing by that entity of tangible or intangible property located at the Indiana premises of the commercial printer;(2) the sale by that entity of property of any kind produced at and shipped or distributed from the Indiana premises of the commercial printer;(3) the activities of any kind performed by or on behalf of that entity at the Indiana premises of the commercial printer; and(4) the activities performed by the commercial printer in Indiana for or on behalf of that entity; shall not cause that entity to have adjusted gross income derived from sources within Indiana for purposes of the taxes imposed by this chapter, unless that entity engages in other activities in Indiana away from the premises of the commercial printer that exceed the protection of 15 U.S.C. 381.
As added by P.L. 70-1993, SEC.6. Amended by P.L. 192-2002 (ss), SEC.72.