{"data":{"id":"us-in/ic-6-2.5-4-17","jurisdiction":"us-in","citation":"IC 6-2.5-4-17","heading":"Computer software maintenance contracts","body":"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.","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#6-2.5-4-17","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"f14077ad53cb1f31e90b0601631d7dbf0a23643736ad8f51542bb3eb3dd4c64c","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-4-16.7","next":"us-in/ic-6-2.5-4-18"},"notice":"GroundRules: Original legal text. Not legal advice."}