Indiana Statutes
§ 6-2.5-4-17 — Computer software maintenance contracts
Indiana § 6-2.5-4-17
JurisdictionIndiana
Art. 2.5STATE GROSS RETAIL AND USE TAXES
Ch. 4Retail Transactions of Retail Merchant
This text of Indiana § 6-2.5-4-17 (Computer software maintenance contracts) 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 § 6-2.5-4-17 (2026).
Text
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.
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Legislative History
As added by P.L.113-2010, SEC.49.
Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-2.5-4-17, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-2.5-4-17.