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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 />

The Court ruled that in engaging an assembly house to<br />

assemble, print and ultimately mail a product to<br />

members, AOL purchased a service, not tangible<br />

personal property.<br />

Likewise, engaging letter shops to print and mail the<br />

the customer marketing materials, AOL purchased a<br />

service.<br />

Therefore, a retail transaction did not occur and the<br />

service would not be taxable in Indiana.<br />

© <strong>Grant</strong> <strong>Thornton</strong> <strong>LLP</strong>. All rights reserved.<br />

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