GroundRules
IC 6-2.5-1-26.5: "Specified digital products"
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES
- Chapter 1. Definitions
Sec. 26.5. "Specified digital products" means electronically transferred:
(1) digital audio works;
(2) digital audiovisual works; or
(3) digital books.
Collected 2026-09-09T01:51:39Z. Source file · JSON