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Indiana Code Title 6. Taxation § 6-2.5-4-16.4

Current as of January 02, 2024 | Updated by Findlaw Staff

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.

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Cite this article: FindLaw.com - Indiana Code Title 6. Taxation § 6-2.5-4-16.4 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-2-5-4-16-4/

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