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
Create successful ePaper yourself
Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.
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 />
8