Are information services taxable in Indiana?
No. Indiana's Department of Revenue says an online database subscription, even with downloadable reports, is not subject to Indiana sales or use tax.
| Short answer | Not taxable |
|---|---|
| Authority | DOR SIB #8 (Jan. 2023); SIB #93 (Apr. 2023) |
| Last reviewed | 2026-09-30 |
Why
Sales Tax Information Bulletin #93 (April 2023) says electronically transferred products are taxed only when they are specified digital products, prewritten software or telecommunications.
Bulletin #8 (January 2023) applies that to information: an online database subscription with downloadable reports is not subject to Indiana sales or use tax.
Business vs. consumer buyers
Because Indiana does not tax this category, buyer type does not change the answer.
Where the line is
- Information bulletins are not binding on the department.
- Audio, audiovisual works and books with a permanent right of use are taxable digital products.
How AgentTax classifies information services
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.
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Open the calculatorFrequently asked questions
- Are online database subscriptions taxable in Indiana?
- No, according to Indiana DOR Sales Tax Information Bulletin #8.
Related
- All Indiana digital tax answers
- Are digital goods taxable in Indiana?
- Information services: every state we cover
- Are information services taxable in Arkansas?
- Are information services taxable in California?
- Are information services taxable in Connecticut?
- Are information services taxable in Florida?
- Are information services taxable in Georgia?
- Are information services taxable in Idaho?
Further reading on the AgentTax blog
Sources
- DOR SIB #8 (Jan. 2023)
- SIB #93 (Apr. 2023)
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. Positions on this page come from the AgentTax tax policy registry (v1.24.0); see our methodology.