IC 6-2.5-1-14.5: "Computer software maintenance contract"
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES
- Chapter 1. Definitions
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.
Collected 2026-09-09T01:51:39Z. Source file · JSON