This page is for informational purposes only and is not tax, legal, or accounting advice. Consult a qualified tax professional before making compliance decisions. Full disclaimer
Are information services taxable? State by state
Selling access to compiled information: databases, research products, reports and data feeds the seller assembles and furnishes to many customers. AgentTax routes AI research work to its information service category.
The states below are the ones where AgentTax has a state-specific position on information services. Each answer cites the statute or ruling behind it.
| State | Answer | Key authority |
|---|---|---|
| Arkansas | Not taxable | A.C.A. 26-52-301 |
| California | Not taxable | S.B. 122 |
| Connecticut | 6.35%, or 1% for database access | Conn. Gen. Stat. § 12-407 |
| Florida | Not taxable | Fla. Stat. ch. 212 |
| Georgia | Not taxable | Ga. Comp. R. & Regs. r. 560-12-2-.111 |
| Idaho | Not taxable | IDAPA 35.01.02.027.04 |
| Illinois | Not taxable (state); Chicago 15% | 86 Ill. Adm. Code pt. 130 |
| Indiana | Not taxable | DOR SIB #8 (Jan. 2023) |
| Kansas | Not taxable | EDU-71R |
| Kentucky | Treated as taxable at 6% | KRS 139.200(2)(ax) |
| Maryland | 3% or 6%, by use | Md. Code, Tax-Gen. §11-104(l)(1) |
| Massachusetts | Treated as taxable at 6.25% | 830 CMR 64H.1.3 |
| Michigan | Not taxable | Auto-Owners Ins. Co. v. Dep't of Treasury, 313 Mich. App. 56 (2015) |
| Minnesota | Not taxable | Minn. Stat. 297A.61 |
| Mississippi | Not taxable | 2023 SB 2449 |
| Missouri | Not taxable | 12 CSR 10-109.050 |
| New Jersey | Taxable at 6.625% | N.J.S.A. 54:32B-2(yy) |
| North Carolina | Not taxable | G.S. 105-164.3(5), (33), (103) |
| North Dakota | Treated as taxable (conservative) | N.D. Admin. Code 81-04.1-03-11(6)-(8) |
| Ohio | Taxable for business use only | R.C. 5739.01(B)(3)(e) |
| Virginia | Not taxable | Va. Code § 58.1-609.5(1) |
| Wyoming | Not taxable | W.S. 39-15-103 |
This page is for informational purposes only and is not tax, legal, or accounting advice. It reflects AgentTax's current interpretation of evolving law, which can change. Consult a qualified tax professional before making compliance decisions.