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).

Sponsorship: Slight Partisan Bill (Republican 5-2)

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

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Bill Drafts

Revision	Date	Format	Source	View
Enrolled	2018-03-07	PDF	Link	View
Amended	2018-03-07	PDF	Link	View
Amended	2018-02-22	PDF	Link	View
Amended	2018-02-22	PDF	Link	View
Amended	2018-01-16	PDF	Link	View
Introduced	2018-01-16	PDF	Link	View
Introduced	2018-01-03	PDF	Link	View

Amendments

Amendment	Date	Disposition	Format	Source	View
No bill amendments currently on file for Indiana SB0257

Supplemental Documents

Title	Description	Date	Format	Source	View
No supplemental documents for Indiana SB0257 currently on file.