{"data":{"id":"us-in/ic-6-2.5-1-16.2","jurisdiction":"us-in","citation":"IC 6-2.5-1-16.2","heading":"\"Digital audio works\"","body":"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.\n(b) As used in this section, \"ringtones\" means digitized sound files that:\n(1) are downloaded onto a device; and\n(2) may be used to alert the customer with respect to a communication.","path":["TITLE 6. TAXATION","ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES","Chapter 1. Definitions"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-2.5-1-16.2","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"082ec92d08f992314e2ff8b0f315694e02f1d7df489f7dc54cad298e901e4358","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-1-16","next":"us-in/ic-6-2.5-1-16.3"},"notice":"GroundRules: Original legal text. Not legal advice."}