Cloud Computing Taxable in Indiana

Monday, February 27th, 2017

 
 
A laptop with cloud icon.
Share
Link
Indiana
Technology

The Indiana Department of Revenue ruled that a taxpayer's purchase of cloud computing software was taxable.

A company purchased access to prewritten accounting and point of sale software systems. The software was on servers located outside Indiana. The users were in Indiana and accessed the software online.

Charges for access to prewritten computer software are taxable as sales of software. This is because the customer gets to use, control, or direct the use of the software. The Department ruled that the company's use of computer software in Indiana made the sale taxable. It did not matter that the software was on servers outside the state.

http://www.in.gov/legislative/iac/20170222-IR-045170117NRA.xml.pdf


About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at www.ttrus.com or call 866.578.8193.

Marketplace Facilitators Must Collect District of...

Monday, April 15th, 2019 -The District of Columbia Office of Tax and Revenue (OTR) has recently released a notice reminding taxpayers th...

Liquor Enforcement Tax in Kansas

Friday, April 12th, 2019 -Beginning April 1, 2019, Kansas imposed a liquor enforcement tax on sales of all alcoholic liquor, cereal malt...

Farm Machinery Used to Produce Hay for Retail is Taxable...

Wednesday, April 10th, 2019 -The Arkansas Department of Finance and Administration (DFA) recently determined that machinery used to produce...

North Dakota Allows Counties to Impose Local Lodging and...

Monday, April 8th, 2019 -North Dakota has recently passed a bill that will allow any county to impose a local tax on short-term leasing...

West Virginia to Exempt Mobility Enhancing Equipment...

Friday, April 5th, 2019 -West Virginia recently passed a bill that has created a new exemption for mobility enhancing equipment. The sa...

Dental Appliance Component Parts Taxable in Arkansas

Wednesday, April 3rd, 2019 -The Arkansas Department of Finance and Administration recently published a legal opinion that determined mater...