Ind. Code § 6-2.5-1-16.5
"Direct mail"
As added by P.L.153-2006, SEC.2.
(a) "Direct mail" means printed material delivered by United States mail or another delivery service to:
- (1) a mass audience; or
(2) addresses on a mailing list:
- (A) provided by a purchaser; or
(B) specified at the direction of a purchaser;
if the cost of the item is not billed directly to the recipient.
- (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.
- (c) The term does not include multiple items of printed material delivered to a single address.
As added by P.L.153-2006, SEC.2.