An Indiana car dealer had purchased web-based software for a yearly license fee. The taxpayer argued that the yearly payments were for “software support services” and not for the software itself. The state found that software license agreement fell under the definition of taxable, pre-written software and tax was due on the item. The state also found that consumable supplies used in the auto repair function of the customer’s business were subject to tax. The taxpayer argued that the cost of the consumable supplies was included in the amount eventually billed to the end customer, but the state found that the auto dealer was the end user of the supplies and, therefore, responsible for the tax. (Letter of Findings No. 09-0418, Indiana Department of Revenue, January 27, 2010)