§ 6-2.5-4-16.4 — Specified digital products

Indiana § 6-2.5-4-16.4

• Jurisdiction: Indiana
• Art. 2.5: STATE GROSS RETAIL AND USE TAXES
• Ch. 4: Retail Transactions of Retail Merchant

Text

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.

Legislative History

As added by P.L.1-2009, SEC.48. Amended by P.L.113-2010, SEC.48.