Bill Text: IN SB0257 | 2018 | Regular Session | Amended
NOTE: There are more recent revisions of this legislation. Read Latest Draft
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]
Download: Indiana-2018-SB0257-Amended.pdf
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]
Download: Indiana-2018-SB0257-Amended.pdf
