Indiana § 6-2.5-4-16.7 Prewritten computer software

Indiana Statutes

§ 6-2.5-4-16.7 — Prewritten computer software

Indiana § 6-2.5-4-16.7

Art. 2.5STATE GROSS RETAIL AND USE TAXES

Ch. 4Retail Transactions of Retail Merchant

This text of Indiana § 6-2.5-4-16.7 (Prewritten computer software) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-2.5-4-16.7 (2026).

Text

7.

(a)Except as provided in subsection (b), a person is a retail merchant making a retail transaction when the person sells, rents, leases, or licenses for consideration the right to use prewritten computer software delivered electronically.

(b)A transaction in which an end user purchases, rents, leases, or licenses the right to remotely access prewritten computer software over the Internet, over private or public networks, or through wireless media:

(1)is not considered to be a transaction in which prewritten computer software is delivered electronically; and

(2)does not constitute a retail transaction.

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7. (a) Except as provided in subsection (b),
a person is a retail merchant making a retail transaction when the
person sells, rents, leases, or licenses for consideration the right to use
prewritten computer software delivered electronically.
(b) A transaction in which an end user purchases, rents, leases, or
licenses the right to remotely access prewritten computer software over
the Internet, over private or public networks, or through wireless
media:
(1) is not considered to be a transaction in which prewritten
computer software is delivered electronically; and
(2) does not constitute a retail transaction.