6-2.5-13-1. Sourcing of Retail Sales, Leases, and Rentals

Sec. 1. (a) As used in this section, the terms “receive” and “receipt” mean: (1) taking possession of tangible personal property; (2) making first use of services; or (3) taking possession or making first use of digital goods; whichever comes first. The terms “receive” and “receipt” do not include possession by a shipping company on […]

6-2.5-13-2. Repealed

As added by P.L.257-2003, SEC.32. Repealed by P.L.145-2007, SEC.16.

6-2.5-13-3. Sourcing of Purchases of Direct Mail

Sec. 3. (a) Notwithstanding section 1 of this chapter, a purchaser of advertising and promotional direct mail that is not a holder of a direct pay permit may provide to the seller in conjunction with the purchase: (1) a direct mail form; (2) a certificate of exemption claiming “direct mail” (or another written statement approved, […]