Indiana · Snapshot 2026

IC 6-2.5-4-17: Computer software maintenance contracts

Where this section sits in the code

TITLE 6. TAXATION
ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES
Chapter 4. Retail Transactions of Retail Merchant

Sec. 17. A person is a retail merchant making a retail transaction when the person enters into a computer software maintenance contract to provide future updates or upgrades to computer software.

Collected 2026-09-09T01:51:39Z. Source file · JSON

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