Indiana Says Cloud-Based Educational Services Are Not Subject to Sales Tax

Indiana ruled that charges for accessing cloud-based educational and training services are not subject to sales tax.
The platform is accessed through a web browser and includes analytics, simulated trading, and educational content.
The service was not treated as a taxable digital product or software sale because customers do not receive permanent use rights or ownership.
Remotely accessed SaaS that is not downloaded is not considered a taxable software transfer under Indiana law.
A downloadable third-party component did not change the result because it was optional and not essential to the main service.

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.