- Indiana ruled that fees for accessing cloud-based educational services and software are not subject to sales and use tax.
- Because the software is only accessed online and not downloaded, it is not a taxable retail transaction.
- The service also does not qualify as a specified digital product.
Source: salestaxinstitute.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
