The Indiana Department of Revenue recently issued a ruling that a company’s Software as a Service (SaaS) model which allows customers to access its prewritten software via the internet was not subject to Indiana sales and use tax.  The mobile app that the company provided for free was also not subject to sales and use tax.  The company’s customers could not install, download, or transfer the proprietary software to their own computers.  Since there was no transfer of tangible personal property for consideration, the transactions were not subject to sales and use tax. 

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