Indiana Code — Title 6 (Taxation)
IC 6-2.5-4-16.4
Specified digital products
Sec. 16.4. (a) As used in this section, "end user" does not include a person who receives by contract a product transferred electronically for further commercial broadcast, rebroadcast, transmission, retransmission, licensing, relicensing, distribution, redistribution, or exhibition of the product, in whole or in part, to another person or persons.
(b) A person is a retail merchant making a retail transaction when the person:
# (1)
electronically transfers specified digital products to an end user; and
# (2)
grants to the end user the right of permanent use of the specified digital products that is not conditioned upon continued payment by the purchaser.
(c) The sale of a digital code that may be used to obtain a product transferred electronically shall be taxed in the same manner as the product transferred electronically. As used in this subsection, a digital code means a method that permits a purchaser to obtain at a later date a product transferred electronically.
As added by P.L.1-2009, SEC.48. Amended by P.L.113-2010, SEC.48.
Amendment history
As added by P.L.1-2009, SEC.48. Amended by P.L.113-2010, SEC.48.
Source: view the official text
Nearby sections (25 sections)
- 6-2.5-4-6 · Taxation of telecommunication services; aggregation of…
- 6-2.5-4-7 · Repealed
- 6-2.5-4-8 · Governmental entities; private or proprietary activities
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- 6-2.5-4-12 · Auction sales; exceptions
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- 6-2.5-4-15 · Bundled transactions
- 6-2.5-4-16 · Repealed
- 6-2.5-4-16.2 · Aircraft leasing or renting and flight instruction…
- 6-2.5-4-16.4 · Specified digital products
- 6-2.5-4-16.7 · Prewritten computer software
- 6-2.5-4-17 · Computer software maintenance contracts
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- 6-2.5-5-0.4 · Intent of general assembly adding section 36 of this…
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- 6-2.5-5-4 · Property for use in producing machinery, tools, or equipment
- 6-2.5-5-5 · Repealed
- 6-2.5-5-5.1 · Exemption; acquisition for direct consumption in direct
- 6-2.5-5-6 · Exemption; acquisition for incorporation into product for…
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