14th Annual Printing Industry Tax Conference - Grant Thornton LLP
14th Annual Printing Industry Tax Conference - Grant Thornton LLP
14th Annual Printing Industry Tax Conference - Grant Thornton LLP
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Sales & Use <strong>Tax</strong> Updates - Indiana<br />
• AOL, LLC v. Indiana Department of State Revenue<br />
(12/29/2010) cont.<br />
• AOL argued that it entered into three separate transactions for<br />
production of the products.<br />
– (1) AOL purchased raw materials from several out-of-state<br />
vendors, who then copied AOL’s proprietary software and<br />
graphics onto the tangible personal property, (2) The<br />
assembly houses printed certificate numbers and passwords<br />
onto the components and assembled them into complete<br />
packages, and (3) The letter shops printed certain<br />
information onto paper supplied by AOL and distributed<br />
these materials to AOL’s members.<br />
© <strong>Grant</strong> <strong>Thornton</strong> <strong>LLP</strong>. All rights reserved.<br />
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