Bill Texts: IN SB0257 | 2018 | Regular Session

Bill Title: Sales tax on software. Provides that for purposes of the sales tax, a person is a retail merchant making a retail transaction when the person sells, rents, leases, licenses for consideration the right to use prewritten computer software delivered electronically. Specifies, however, that a transaction in which a user purchases, rents, leases, or licenses the right to remotely access prewritten computer software: (1) is not considered to be a transaction in which prewritten computer software is delivered electronically; and (2) does not constitute a retail transaction (and is therefore not subject to sales tax).

Spectrum: Slight Partisan Bill (Republican 5-2)

Status: (Passed) 2018-03-23 - Public Law 200 [SB0257 Detail]

Bill Drafts

RevisionDateFormatSourceView
Enrolled2018-03-07PDFLinkView
Amended2018-03-07PDFLinkView
Amended2018-02-22PDFLinkView
Amended2018-02-22PDFLinkView
Amended2018-01-16PDFLinkView
Introduced2018-01-16PDFLinkView
Introduced2018-01-03PDFLinkView

Amendments

AmendmentDateDispositionFormatSourceView
No bill amendments currently on file for Indiana SB0257

Supplemental Documents

TitleDescriptionDateFormatSourceView
No supplemental documents for Indiana SB0257 currently on file.

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