In Mid America Publishing, Inc v. Indiana Department of Revenue the court decided that sales of custom printed calendars bearing the logo of the publishing company and an image of Indiana University’s Men’s basketball team were subject to sales tax. Claims by Mid America Publishing, Inc that the calendars were exempt due to the “but for” test were denied. The “but for” test is used in Indiana to determine the true object of a mixed transaction. It was determined that the calendars were the critical part of the transaction and therefore the transaction was taxable as a retail sale. The exempt advertising service provided to the University was the incidental purpose of the transaction. (Mid America Publishing v. Indiana Department of Revenue. Docket No. 49T10-9912-TA-239, March 16, 2004)