Charges paid for the use of a mass emailing service were not subject to Indiana sales and use tax because there was no transfer of tangible personal property or specified digital products from the provider to the purchaser of the services. The customer purchased mass email services for a fee, in which the customer used the provider’s services to send communications such as company announcements and promotions to mailing lists. In cases such as this, the retail transaction is taxable if a person electronically transfers specified digital products to an end user and grants the unconditional right of permanent use of the specified digital products. Since no specified digital products were transferred to the purchaser, the purchase of the email services is not subject to Indiana sales and use tax. (Letter of Findings No. 04-20110492, Indiana Department of Revenue, June 27, 2012)