Pursuant to IC § 6-2.5-2-1, a sales tax, known as state
gross retail tax, is imposed on retail transactions made in Indiana unless a
valid exemption is applicable. IC § 6-2.5-1-2 defines a retail transaction as
"a transaction of a retail merchant that constitutes selling at retail as
described in IC § 6-2.5-4-1... or that is described in any other section of IC
§ 6-2.5-4." A retail transaction is defined as occurring when a person
"acquires tangible personal property... and transfers that property to
another person for consideration." IC § 6-2.5-4-1(b)(1)-(2). Additionally,
IC § 6-2.5-4-1(c)(2) provides that it "does not matter whether the
property is transferred... alone or in conjunction with other property or
services." Tangible personal property also includes prewritten computer
software. IC § 6-2.5-1-27.
During the hearing, Taxpayer provided service contracts,
brochures, and other information about the services in question. Based on the
information provided, the Department agrees that Taxpayer has met its burden of
demonstrating that the transactions do not involve the right to use
"pre-written computer software."
http://www.in.gov/legislative/iac/20120328-IR-045120125NRA.xml.html
