Notwithstanding any other provision of this article, the following shall not cause a person that has contracted with a commercial printer for printing to have a duty to register as a retail merchant or to collect or remit the state gross retail or use tax imposed by this article:

1. (1) The ownership or leasing by that person of tangible or intangible property located at the Indiana premises of the commercial printer.
2. (2) The sale by that person of property of any kind produced at and shipped or distributed from the Indiana premises of the commercial printer.
3. (3) The activities of any kind performed by or on behalf of that person at the Indiana premises of the commercial printer.
4. (4) The activities of any kind performed by the commercial printer in Indiana for or on behalf of that person.

As added by P.L.70-1993, SEC.5.