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(Replaces Information Bulletin #13 dated June 2002) - page 1 / 4

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(Replaces Information Bulletin #13 dated June 2002)

Information bulletins are intended to provide nontechnical assistance to the general public. Every attempt is made to provide information that is consistent with the appropriate statutes, rules, and court decisions. Any information, which is not consistent with the law, regulations, or court decisions is not binding on either the Department or the taxpayer. Therefore, the information provided herein should serve only as a foundation for further investigation and study of the current law and procedures related to the subject matter covered herein.

Application of Sales Tax to Newspaper Publishers

IC 6-2.5-5-3; IC 6-2.5-5-5.1; IC 6-2.5-5-6; IC 6-2.5-5-17; IC 6-2.5- 5-31; 45 IAC 2.2-5-8; 45 IAC 2.2-5-14; 45 IAC 2.2-5-26

Aside from technical, nonsubstantive changes, this version of the bulletin has been changed from the previous version in two ways. First, language has been included in this version that informs taxpayers of the 18-month limitation on refund claims related to utilities used in manufacturing. Second, this version has incorporated a section related to free-distribution newspapers that was previously located in Sales Tax Information Bulletin #69.

Indiana law provides an exemption from sales tax for transactions involving the sale of newspapers. For purposes of the exemption, the term “newspapers” shall mean only those publications that are

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