{"data":{"id":"us-in/ic-6-2.5-1-16.5","jurisdiction":"us-in","citation":"IC 6-2.5-1-16.5","heading":"\"Direct mail\"","body":"Sec. 16.5. (a) \"Direct mail\" means printed material delivered by United States mail or another delivery service to:\n(1) a mass audience; or\n(2) addresses on a mailing list:\n(A) provided by a purchaser; or\n(B) specified at the direction of a purchaser;\nif the cost of the item is not billed directly to the recipient.\n(b) The term includes tangible personal property that the purchaser supplies directly or indirectly to the direct mail seller for inclusion in the package containing the printed material.\n(c) The term does not include multiple items of printed material delivered to a single address.","path":["TITLE 6. TAXATION","ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES","Chapter 1. Definitions"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-2.5-1-16.5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"ac236caf9da743ac3b3589c6d60ad85e632caceaf8b54f74f0ffb7270eba84e9","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-1-16.4","next":"us-in/ic-6-2.5-1-17"},"notice":"GroundRules: Original legal text. Not legal advice."}