Prewritten computer software means computer software, including prewritten upgrades, which is not designed and developed by the author or other creator to the specifications of a specific purchaser. The combining of two or more "prewritten computer software" programs or prewritten portions thereof does not cause the combination to be other than "prewritten computer software". "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. If a person modifies or enhances "computer software" of which the person is not the author or creator, the person is deemed to be the author or creator only of such person's modifications or enhancements. "Prewritten computer software" or a prewritten portion thereof that is modified or enhanced to any degree, if such modification or enhancement is designed and developed to the specifications of a specific purchaser, remains "prewritten computer software". However, if there is a reasonable, separately stated charge or an invoice or other statement of the price given to the purchaser for such modification or enhancement, such modification or enhancement shall not constitute "prewritten computer software".
Prewritten computer software means computer software, including
Prewritten computer software means computer software, including prewritten upgrades, that is delivered by any means and that is not designed and developed by the author or other creator to the specifications of a specific purchaser. Prewritten computer software includes the following:
Examples of Prewritten computer software in a sentence
Prewritten computer software maintained on computer servers outside of Indiana also is subject to tax when accessed electronically via the Internet (i.e., "cloud computing").
Prewritten computer software purchased by an Indiana taxpayer, which is accessed by the Indiana taxpayer from the vendor's or a third party's computer servers electronically via the internet from the taxpayer's computer could constitute a transfer of the software because the taxpayers gain constructive possession and the right to use, control, or direct the use of the software.
Common ways to transfer electronically include: Downloading a product from the internet Viewing a product streamed over the internet Receiving a product by email from the retailer Note: Prewritten computer software is always considered a physical good (tangible personal property) for tax purposes.
Prewritten computer software may be taxable at a different percentage than the computer equipment it is used on.
Prewritten computer software" means computer software, including prewritten upgrades, which is not designed and developed by the author or other creator to the specifications of a specific purchaser.
More Definitions of Prewritten computer software
Prewritten computer software means "computer
Prewritten computer software means “computer software”, including prewritten upgrades, which is not designed and developed by the author or other creator to the specifications of a specific purchaser. The combining of two or more prewritten computer software programs or prewritten portions thereof does not cause the combination to be other than prewritten computer software. Prewritten 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. Where a person modifies or enhances computer software of which the person is not the author or creator, the person shall be deemed to be the author or creator only of such person’s modifications or enhancements. Prewritten software or a prewritten portion thereof
Prewritten computer software means computer software, including prewritten upgrades, that is not
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.
Prewritten computer software means “computer software,” including prewritten upgrades, 18 which is not designed and developed by the author or other creator to the specifications of a 19 specific purchaser. The combining of two or more “prewritten computer software” programs or 20 prewritten portions thereof does not cause the combination to be other than “prewritten computer 21 software.” “Prewritten computer software” includes software designed and developed by the 22 author or other creator to the specifications of a specific purchaser when it is sold to a person 23 other than the specific purchaser. Where a person modifies or enhances “computer software” of 24 which the person is not the author or creator, the person shall be deemed to be the author or 25 creator only of such person’s modifications or enhancements. “Prewritten computer software” or
Prewritten computer software means computer software, including prewritten upgrades, which is
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. The combining of two or more prewritten computer software programs or prewritten portions of prewritten programs does not cause the combination to be other than prewritten computer software. "Prewritten computer software" also means computer software, including prewritten upgrades, which is not designed and developed by the author or other creator to the specifications of a specific purchaser. When a person modifies or enhances computer software of which the person is not the author or creator, the person shall be deemed to be the author or creator only of such person's modifications or enhancements. Prewritten computer software or a prewritten portion of the prewritten software that is modified or enhanced to any degree, when such modification or enhancement is designed and developed to the specifications of a specific purchaser, remains prewritten computer software. However, when there is a reasonable, separately stated charge or an invoice or other statement of the price given to the purchaser for such modification or enhancement, such modification or enhancement shall not constitute prewritten computer software.