{"data":{"id":"us-in/ic-6-2.5-4-16.4","jurisdiction":"us-in","citation":"IC 6-2.5-4-16.4","heading":"Specified digital products","body":"Sec. 16.4. (a) As used in this section, \"end user\" does not include a person who receives by contract a product transferred electronically for further commercial broadcast, rebroadcast, transmission, retransmission, licensing, relicensing, distribution, redistribution, or exhibition of the product, in whole or in part, to another person or persons.\n(b) A person is a retail merchant making a retail transaction when the person:\n(1) electronically transfers specified digital products to an end user; and\n(2) grants to the end user the right of permanent use of the specified digital products that is not conditioned upon continued payment by the purchaser.\n(c) The sale of a digital code that may be used to obtain a product transferred electronically shall be taxed in the same manner as the product transferred electronically. As used in this subsection, a digital code means a method that permits a purchaser to obtain at a later date a product transferred electronically.","path":["TITLE 6. TAXATION","ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES","Chapter 4. Retail Transactions of Retail Merchant"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-2.5-4-16.4","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"da88ac91525d0dc76063748fe91449390aea68b6193cc1b02d8c61059d754ff6","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-4-16.2","next":"us-in/ic-6-2.5-4-16.7"},"notice":"GroundRules: Original legal text. Not legal advice."}