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.
Ind. Code § 6-2.5-4-17
Computer software maintenance contracts
As added by P.L.113-2010, SEC.49.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.