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Indiana · Snapshot 2026

IC 6-2.5-1-16.2: "Digital audio works"

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Where this section sits in the code
  1. TITLE 6. TAXATION
  2. ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES
  3. 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

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