- Indiana DOR ruled that access to a cloud-based educational/training platform is not taxable as a “specified digital product” because it is delivered through a browser and does not involve permanent transfer of a digital audio, audiovisual, or book product.
- The ruling confirms that fees for online access to prewritten software are generally exempt from Indiana sales tax when the user has no permanent ownership, control, or possession of the software.
- An optional downloadable freeware app tied to the platform did not change the tax treatment, because it was not necessary to use the main service and did not add new functionality; the main offering remained a browser-based service.
Source: 1stopvat.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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