One of the constants in life has struck again. No, not death -- the other one. No, not IU losing at football -- the other, other one. You know: Taxes!
Last week, a study by CNETNews.com revealed that 15 states (and Washington, D.C.) have laws requiring sales tax on downloads from online music stores, such as Apple's iTunes.
And, lucky us, Indiana's among them.
According to a bulletin on sales tax published in May 2002, Indiana considers music downloads to be a form of software -- specifically, pre-written or "canned" programs -- and has stated: "Pre-written programs, not specifically designed for one purchaser, developed by the seller for sale or lease on the general market in the form of tangible personal property and sold or leased in the form of tangible personal property are subject to tax ... Pre-written or canned computer programs are taxable because the intellectual property contained in the canned program is no different than the intellectual property in a videotape or a textbook."