IC 6-2.5-1-16.2: "Digital audio works"
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES
- Chapter 1. Definitions
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.
Collected 2026-09-09T01:51:39Z. Source file · JSON