An Indiana retailer was deemed not liable for sales and use tax on the sale of the right to use web-based computer programs because the retailer provided service contracts, brochures and other information about the services to the court showing that the transactions did not involve prewritten computer software, which is taxable tangible personal property. As such, the retailer was not liable for collecting and remitting sales and use tax on the sale of the right to use web-based computer programs. (Letter of Findings No. 04-20110291, Indiana Department of Revenue, March 28, 2012)