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2022 Indiana Code
Title 6. Taxation
Article 2.5. State Gross Retail and Use Taxes
Chapter 1. Definitions
6-2.5-1-16.2. "Digital Audio Works"
Universal Citation: IN Code § 6-2.5-1-16.2 (2022)
Sec. 16.2. (a) "Digital audio works" means works that result from the fixation of a series of musical, spoken, or other sounds, including ringtones.
(b) As used in this section, "ringtones" means digitized sound files that:
(1) are downloaded onto a device; and
(2) may be used to alert the customer with respect to a communication.
As added by P.L.19-2008, SEC.1.
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