There is a newer version
of
this Section
2021 Indiana Code
Title 6. Taxation
Article 2.5. State Gross Retail and Use Taxes
Chapter 1. Definitions
6-2.5-1-14.5. "Computer Software Maintenance Contract"
Universal Citation: IN Code § 6-2.5-1-14.5 (2021)
Sec. 14.5. "Computer software maintenance contract" means a contract that obligates a person to provide a customer with future updates or upgrades of computer software.
As added by P.L.113-2010, SEC.44.
Disclaimer: These codes may not be the most recent version. Indiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
