(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.(b) A person is a retail merchant making a retail transaction when the person:(1) electronically transfers specified digital products to an end user; and(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.(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.As added by P.L.1-2009, SEC.48. Amended by P.L.113-2010, SEC.48.
Indiana Legal Code