Sec. 17. A person is a retail merchant making a retail transaction when the person enters into a computer software maintenance contract to provide future updates or upgrades to computer software. As added by P.L.113-2010, SEC.49.
Computer software maintenance contracts
Ind. Code § 6-2.5-4-17, under Chapter 4. Retail Transactions of Retail Merchant.
Ind. Code § 6-2.5-4-17