Indiana Code - Taxation - Title 6, Section 6-2.5-1-24

"Prewritten computer software"

Sec. 24. Subject to the following provisions, "prewritten computer
software" means computer software, including prewritten upgrades,
that is not designed and developed by the author or other creator to
the specifications of a specific purchaser:
(1) The combining of two (2) or more prewritten computer
software programs or prewritten parts of the programs does not
cause the combination to be other than prewritten computer
software.
(2) Prewritten computer software includes software designed
and developed by the author or other creator to the
specifications of a specific purchaser when it is sold to a person
other than the purchaser.
(3) If a person modifies or enhances computer software of
which the person is not the author or creator, the person is
considered to be the author or creator only of the person's
modifications or enhancements.
(4) Prewritten computer software or a prewritten part of the
software that is modified or enhanced to any degree, where the
modification or enhancement is designed and developed to the
specifications of a specific purchaser, remains prewritten
computer software. However, where there is a reasonable,
separately stated charge or an invoice or other statement of the
price given to the purchaser for such a modification or
enhancement, the modification or enhancement is not prewritten
computer software.

As added by P.L.257-2003, SEC.15.

Last modified: May 28, 2006