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.
Structure Indiana Code
Article 2.5. State Gross Retail and Use Taxes
Chapter 4. Retail Transactions of Retail Merchant
6-2.5-4-3. Water Softening and Conditioning Business
6-2.5-4-5. Power Subsidiaries of Public Utilities
6-2.5-4-8. Governmental Entities; Private or Proprietary Activities
6-2.5-4-11. Cable Television Service; Satellite Television or Radio Service
6-2.5-4-12. Auction Sales; Exceptions
6-2.5-4-13. Definition of Retail Merchant Making Retail Transaction
6-2.5-4-14. Notice; Proposed Public Vendors; Identification of Delinquent Taxpayers
6-2.5-4-15. Bundled Transactions
6-2.5-4-16.2. Aircraft Leasing or Renting and Flight Instruction Services
6-2.5-4-16.4. Specified Digital Products
6-2.5-4-16.7. Prewritten Computer Software