- Indiana ruled that charges for accessing cloud-based educational and financial trading services over the internet are not subject to sales tax.
- The platform was not considered a taxable specified digital product or prewritten computer software because users only got remote access, not ownership or permanent use rights.
- An optional third-party software download did not change the tax treatment because it was not essential to the main service.
Source: natlawreview.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.
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