Indiana DOR Clarifies Sales Taxability of Direct Mail Transactions

The Indiana Department of Revenue (DOR) issued a revenue ruling addressing the sales tax treatment of certain direct mail transactions. The DOR ruled that an Indiana direct-mail provider must collect sales tax on direct-mail transactions unless the purchaser provides specified sourcing documentation. The DOR also concluded that charges for imaging and digital services, production, bindery, and finishing services, shipping, and credit card processing fees are taxable components of the sale, while separately stated data services that are distinct from the production of the direct-mail materials are not subject to sales tax. [Ind. Dep’t of Revenue, Revenue Ruling No. 2026-01-RST, 05/26/26] ...