Indiana Code — Title 6 (Taxation)
IC 6-2.5-4-17
Computer software maintenance contracts
Official textiga.in.govlast amended
Sec. 17. A person is a retail merchant making a retail transaction when the person enters into a computer software maintenance contract to provide future updates or upgrades to computer software.
As added by P.L.113-2010, SEC.49.
Amendment history
As added by P.L.113-2010, SEC.49.
Source: view the official text
Nearby sections (25 sections)
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- 6-2.5-4-16.4 · Specified digital products
- 6-2.5-4-16.7 · Prewritten computer software
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