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Indiana Department of Revenue

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Namestring
Indiana Department of Revenue
Legal namestring
Indiana Department of Revenue
Websiteurl
in.gov
Company typeenum
Private
Founded yearint
1947
Descriptiontext

The Indiana Department of Revenue (DOR) is the state government agency of Indiana, headquartered in Indianapolis at the Indiana Government Center, established in 1947, with a workforce of 251-500 employees. It serves as the exclusive administrator of state tax collection and enforcement for Indiana, processing individual income tax, corporate income tax, sales tax, withholding tax, motor carrier taxes, and a wide range of business levies. The agency's primary constituents are Indiana individual residents and businesses, supplemented by tax professionals, nonprofits, and licensed professionals who must obtain tax clearance before state license issuance or renewal.

The DOR operates a portfolio of digital platforms: INTIME (Indiana Tax Information Management Engine) as the core online filing and payment portal, INBiz for business registration and management, and INfreefile for free electronic individual filing, alongside Motor Carrier Services for commercial vehicle taxation. Distribution occurs through the INTIME and INBiz self-serve portals, district offices statewide, and the Ask Indiana AI chatbot on IN.gov, which provides natural-language support across state services. The agency is structurally embedded with peer regulators — IPLA, ISDH, Department of Insurance, Alcohol and Tobacco Commission, IDEM, IDHS, DNR, Indiana Gaming Commission, and FSSA — providing mandatory tax clearance across approximately 480,000 licensed professionals, 9,000+ healthcare facilities, 49,000 resident and 146,000 non-resident insurance licensees, and 150,000+ alcohol-related permits.

The DOR does not earn commercial revenue; it is funded through state appropriations and administers tax flows on behalf of Indiana. A Tax Amnesty 2026 program is positioned as a time-bounded compliance product to recover outstanding liabilities with reduced penalties. The agency holds a regulatory monopoly on state tax administration and an ecosystem-wide lock-in via tax-clearance requirements, but recently lost a contested use-tax case against New Cingular Wireless PCS in the Indiana Tax Court, illustrating the boundary of its interpretive authority.

Short descriptiontext

The Indiana Department of Revenue is the Indiana state government agency that administers state tax collection and enforcement, operating the INTIME, INBiz, and INfreefile portals to serve individual taxpayers, businesses, tax professionals, and licensed entities statewide.

Operating statusenum
Operating
Ownership categoryenum
Headcount rangeband
251–500
akta.pro rankint
HeadquartersIndianapolis, United States
HQ citystring
Indianapolis
HQ countrystring
United States
HQ regionstring
North America
Markets served

Serves global market

Offices1 record

Each record includes

City, Country, Type, Description, Source

Keyword5 values
state tax administration, tax filing services, tax compliance enforcement, business tax registration, taxpayer assistance
Industry5 codes
1BPAIABAD
CodeBPAIABADPrimaryYes
2BPAIADAO
CodeBPAIADAOPrimaryNo
3BPAIADAC
CodeBPAIADACPrimaryNo
4BPAIADAH
CodeBPAIADAHPrimaryNo
5BPAIADAB
CodeBPAIADABPrimaryNo
NAICS code2 codes
  • 9261
  • 926150
Product category
State Tax Administration
Marketing channels5 records

Each record includes

Title, Type, Stage, Description, Source

Distribution channels4 records

Each record includes

Title, Type, Scope, Target buyer, Description, Source

Cost components5 values
Personnel, Technology or R&D, Operations, Infrastructure, Others
GTM typeB2B and B2C
B2B and B2C
Offering typeServices
Services
Core offering1 text field

The Indiana Department of Revenue administers and enforces Indiana state tax laws, providing online tax filing, payment, and account management through the INTIME portal, business registration via INBiz, and free individual filing via INfreefile. It collects individual income, corporate, sales, withholding, motor carrier, and other state taxes, and issues tax clearances required for alcohol/tobacco, professional, healthcare, insurance, gaming, and other regulated licenses. It also operates the Taxpayer Advocate Office to help resolve disputes and administers periodic programs such as the Tax Amnesty 2026 initiative.

Differentiator
Functional benefit
Problem solved
Product overview1 text field

The Indiana Department of Revenue operates a suite of interconnected digital platforms for tax administration and compliance. The core offerings include INTIME (Indiana Tax Information Management Engine) as the primary online tax filing and payment portal, INBiz for business registration and management, and INfreefile for free individual tax filing. Specialized services include Motor Carrier Services for commercial vehicle taxation and the Tax Amnesty 2026 program. The department also provides downloadable tax forms for businesses, corporations, partnerships, and individuals, along with a Taxpayer Advocate Office to assist taxpayers with complex issues. The DOR integrates with other state systems (INBiz, INTIME, INfreefile) and offers an AI-powered Ask Indiana chatbot for general state service inquiries on the IN.gov portal.

Product and service6 records
1INTIME (Indiana Tax Information Management Engine)
CategoryOnline Tax Filing and Payment Platform
Description

Primary online portal for Indiana businesses and individuals to file and pay state taxes, manage tax accounts, check refund status, and access various tax administration services.

2INBiz
CategoryBusiness Registration Portal
Description

Business one-stop portal for registering new businesses, managing business accounts, and accessing various business-related state services in Indiana.

3INfreefile
CategoryFree Tax Filing Service
Description

Free electronic filing option for eligible Indiana individual income taxpayers to file their state tax returns at no cost.

4Motor Carrier Services
CategorySpecialized Commercial Vehicle Tax Services
Description

Services for motor carriers including International Registration Plan (IRP) registration, fuel tax management, and other commercial vehicle-related state tax administration.

5Tax Amnesty 2026
CategoryTax Compliance Program
Description

Tax amnesty program allowing taxpayers to resolve outstanding Indiana tax liabilities with reduced penalties during a specified period in 2026.

6Taxpayer Advocate Office
CategoryTaxpayer Assistance and Dispute Resolution Service
Description

Office within the Department of Revenue that assists Indiana taxpayers in resolving tax disputes, navigating complex tax issues, and addressing problems that have not been resolved through normal channels.

Scale indicator10 records

Each record includes

Type, Value, Description, Source

Partnership11 partners
1Indiana Professional Licensing Agency (IPLA)
Strategic tierCoreTypeOthers
Description

IPLA is the umbrella agency for 38 professional boards and commissions that regulate approximately 480,210 professionals and businesses licensed to perform approximately 195 different occupations.

in.gov
Strategic tierCoreTypeOthers
Description

ISDH is the licensing agency for healthcare facilities and serves as the state survey agency on behalf of CMS, licensing 32 types of health care providers covering more than 9,000 acute and long-term care facilities.

3Indiana Department of Insurance
Strategic tierCoreTypeOthers
Description

The Producer and Agency Licensing Division regulates insurance professionals with approximately 49,000 resident licenses and 146,000 non-resident licenses, plus 670 continuing education providers.

in.gov
4Indiana Department of Environmental Management (IDEM)
Strategic tierCoreTypeOthers
Description

IDEM implements federal and state regulations to protect human health and environment, licensing wastewater operators, drinking water operators, and asbestos operators.

in.gov
Strategic tierCoreTypeOthers
Description

The Commission licenses and regulates more than 10,000 permits for alcoholic beverages and 140,000 permits for associated personnel, plus tobacco retailers and Type II Gaming.

Strategic tierCoreTypeOthers
Description

FSSA certifies Medicaid waiver providers and works with ISDH for licensing of personal services agencies, home health agencies, and residential care facilities.

7Indiana Department of Homeland Security (IDHS)
Strategic tierCoreTypeOthers
Description

IDHS oversees inspections and permits in fire and building safety, construction, hazardous materials, explosives, fireworks, and entertainment venues, performing about 90,000 inspections per year.

in.gov
Strategic tierCoreTypeOthers
Description

DNR issues fishing, hunting, trapping licenses, wild animal permits, and various environmental permits for activities in Indiana.

Strategic tierCoreTypeOthers
Description

The IGC issues casino gaming, charity gaming, mixed martial arts, and boxing licenses, with the majority being casino employee licenses.

Strategic tierMinorTypeOthers
Description

Coordinates higher education resources including EARN work study program that helps students find paid internships.

Strategic tierCoreTypeOthers
Description

BMV provides driver licensing, vehicle registration, and related services through branch locations and myBMV online portal.

Recent move6 records

Each record includes

Date, Type, Title, Description, Source

Expansion highlight5 records

Each record includes

Type, Description

Peers8 records
1California Franchise Tax Board
TypeDirect peer
Description

California's state-level income and corporate tax administrator; directly comparable to the Indiana DOR in statutory scope (personal income, corporate, withholding) and in operating an INTIME-style online filing and account platform for individuals and businesses.

2Michigan Department of Treasury
TypeDirect peer
Description

Michigan's state revenue and tax-administration agency; closely comparable regional peer to Indiana DOR in taxpayer base composition, business mix, and online tax services.

TypeDirect peer
Description

Texas state agency administering tax collections, public accounts, and economic forecasting; comparable to Indiana DOR in statewide revenue administration, e-filing portals, and tax-clearance processes tied to licenses and permits.

TypeDirect peer
Description

Midwest state revenue agency administering income, sales, withholding, and corporate taxes; comparable to Indiana DOR in regional economic context, taxpayer base, and online filing/payment systems.

TypeDirect peer
Description

Administers state-level personal income, corporate, sales, and withholding taxes for New York; directly analogous to Indiana DOR in tax-type scope and online services/payment infrastructure.

TypeBroad incumbent
Description

Federal tax administrator that overlaps with state DOR scope (income, payroll, corporate taxes) at a national level; broader incumbent from a functional standpoint, since it is not a direct state-level competitor but performs the same tax-administration function one level up.

TypeDirect peer
Description

Florida's state tax administrator covering sales, corporate, and withholding taxes; directly comparable to Indiana DOR in administering state-level taxes, e-filing, and tax-clearance-for-licensing workflows.

TypeDirect peer
Description

Nearby Midwest revenue agency administering state income, sales, withholding and school district taxes; directly analogous in scope and operational scale to the Indiana DOR.

Market position
Strengths5 records

Each record includes

Headline, Details, Source

Weaknesses5 records

Each record includes

Headline, Details, Source

Competitive moat4 records

Each record includes

Type, Details

Key risks5 records

Each record includes

Headline, Details, Source

Key highlights6 records

Each record includes

Headline, Details, Source

Customer concentration

Classification, Details

Segment6 records

Each record includes

Title, Type, Primary, Description, Pain point addressed, Use case, Source

Ideal customer profile3 records

Each record includes

Profile, Firmographic size, Sales motion, Sales cycle length, Buying structure, Purchase trigger, Buyer persona, Geography, Industry vertical, Primary use case, Description, Pain points, Evidence proof points, Target buyer

Technology focused
Yes
API detail
Has APIbool
No

Docs URL, Description

AI capability2 records

Each record includes

Type, Description, Source

AI maturity
App detail

Has app

Core technology
Revenue estimate
Valuation estimate
Number of profiles
No data
No data
Funding overview

Funding stage, Last funding date, Total funding USD

Funding rounds

Each record includes

Round, Amount USD, Date, Pre money valuation, Total investors, Investors, News

Investors

Each record includes

Name, Type, Date of entry, Rounds participated, Website

Funding detail is available on the Subscription and Enterprise plan.Contact sales →

M&A

Each record includes

Name, Acquisition type, Announced date, Completed date, Status, Website, News

Investment

Each record includes

Name, Round, Announced date, Lead investor, Website, News

M&A and investment is available on the Subscription and Enterprise plan.Contact sales →

Indiana Department of Revenue

State Tax Administrationin.gov

The Indiana Department of Revenue is the Indiana state government agency that administers state tax collection and enforcement, operating the INTIME, INBiz, and INfreefile portals to serve individual taxpayers, businesses, tax professionals, and licensed entities statewide.

What Indiana Department of Revenue does

The Indiana Department of Revenue (DOR) is the state government agency of Indiana, headquartered in Indianapolis at the Indiana Government Center, established in 1947, with a workforce of 251-500 employees. It serves as the exclusive administrator of state tax collection and enforcement for Indiana, processing individual income tax, corporate income tax, sales tax, withholding tax, motor carrier taxes, and a wide range of business levies. The agency's primary constituents are Indiana individual residents and businesses, supplemented by tax professionals, nonprofits, and licensed professionals who must obtain tax clearance before state license issuance or renewal.

The DOR operates a portfolio of digital platforms: INTIME (Indiana Tax Information Management Engine) as the core online filing and payment portal, INBiz for business registration and management, and INfreefile for free electronic individual filing, alongside Motor Carrier Services for commercial vehicle taxation. Distribution occurs through the INTIME and INBiz self-serve portals, district offices statewide, and the Ask Indiana AI chatbot on IN.gov, which provides natural-language support across state services. The agency is structurally embedded with peer regulators — IPLA, ISDH, Department of Insurance, Alcohol and Tobacco Commission, IDEM, IDHS, DNR, Indiana Gaming Commission, and FSSA — providing mandatory tax clearance across approximately 480,000 licensed professionals, 9,000+ healthcare facilities, 49,000 resident and 146,000 non-resident insurance licensees, and 150,000+ alcohol-related permits.

The DOR does not earn commercial revenue; it is funded through state appropriations and administers tax flows on behalf of Indiana. A Tax Amnesty 2026 program is positioned as a time-bounded compliance product to recover outstanding liabilities with reduced penalties. The agency holds a regulatory monopoly on state tax administration and an ecosystem-wide lock-in via tax-clearance requirements, but recently lost a contested use-tax case against New Cingular Wireless PCS in the Indiana Tax Court, illustrating the boundary of its interpretive authority.

Indiana Department of Revenue firmographics

Firmographics
Name
Indiana Department of Revenue
Legal name
Indiana Department of Revenue
Website
https://in.gov
Company type
Private
Founded year
1947
Operating status
Operating
Headcount range
251–500 employees
Short description
The Indiana Department of Revenue is the Indiana state government agency that administers state tax collection and enforcement, operating the INTIME, INBiz, and INfreefile portals to serve individual taxpayers, businesses, tax professionals, and licensed entities statewide.
Ownership category
akta.pro rank

Where Indiana Department of Revenue is headquartered

Location

Headquarters

HQ city
Indianapolis
HQ country
United States
HQ region
North America

Offices1 record

Markets served

Indiana Department of Revenue business model

Business model
GTM type
B2B and B2C
Offering type
Services
Cost components
Personnel, Technology or R&D, Operations, Infrastructure, Others

Distribution channels4 records

Marketing channels5 records

Indiana Department of Revenue product offering

Product offering

Core offering

The Indiana Department of Revenue administers and enforces Indiana state tax laws, providing online tax filing, payment, and account management through the INTIME portal, business registration via INBiz, and free individual filing via INfreefile. It collects individual income, corporate, sales, withholding, motor carrier, and other state taxes, and issues tax clearances required for alcohol/tobacco, professional, healthcare, insurance, gaming, and other regulated licenses. It also operates the Taxpayer Advocate Office to help resolve disputes and administers periodic programs such as the Tax Amnesty 2026 initiative.

Product overview

The Indiana Department of Revenue operates a suite of interconnected digital platforms for tax administration and compliance. The core offerings include INTIME (Indiana Tax Information Management Engine) as the primary online tax filing and payment portal, INBiz for business registration and management, and INfreefile for free individual tax filing. Specialized services include Motor Carrier Services for commercial vehicle taxation and the Tax Amnesty 2026 program. The department also provides downloadable tax forms for businesses, corporations, partnerships, and individuals, along with a Taxpayer Advocate Office to assist taxpayers with complex issues. The DOR integrates with other state systems (INBiz, INTIME, INfreefile) and offers an AI-powered Ask Indiana chatbot for general state service inquiries on the IN.gov portal.

Differentiator

Problem solved

Functional benefit

Products and services

  • INTIME (Indiana Tax Information Management Engine) Primary online portal for Indiana businesses and individuals to file and pay state taxes, manage tax accounts, check refund status, and access various tax administration services.
  • INBiz Business one-stop portal for registering new businesses, managing business accounts, and accessing various business-related state services in Indiana.
  • INfreefile Free electronic filing option for eligible Indiana individual income taxpayers to file their state tax returns at no cost.
  • Motor Carrier Services Services for motor carriers including International Registration Plan (IRP) registration, fuel tax management, and other commercial vehicle-related state tax administration.
  • Tax Amnesty 2026 Tax amnesty program allowing taxpayers to resolve outstanding Indiana tax liabilities with reduced penalties during a specified period in 2026.
  • Taxpayer Advocate Office Office within the Department of Revenue that assists Indiana taxpayers in resolving tax disputes, navigating complex tax issues, and addressing problems that have not been resolved through normal channels.

Companies that use Indiana Department of Revenue

Customer profile

Segments6 records

Ideal customer profiles3 records

Indiana Department of Revenue technology and API

Technology

Technology focussed Yes

API detail

Has API
No
API docs
API detail

Core technology

AI maturity

App detail

AI capability2 records

Indiana Department of Revenue partnerships and signals

Strategic signal

Partnerships

Eleven partnerships are on record, tiered core and minor.

  • Indiana Professional Licensing Agency (IPLA)coreOthersIPLA is the umbrella agency for 38 professional boards and commissions that regulate approximately 480,210 professionals and businesses licensed to perform approximately 195 different occupations.
  • Indiana State Department of Health (ISDH)coreOthersISDH is the licensing agency for healthcare facilities and serves as the state survey agency on behalf of CMS, licensing 32 types of health care providers covering more than 9,000 acute and long-term care facilities.
  • Indiana Department of InsurancecoreOthersThe Producer and Agency Licensing Division regulates insurance professionals with approximately 49,000 resident licenses and 146,000 non-resident licenses, plus 670 continuing education providers.
  • Indiana Department of Environmental Management (IDEM)coreOthersIDEM implements federal and state regulations to protect human health and environment, licensing wastewater operators, drinking water operators, and asbestos operators.
  • Alcohol and Tobacco CommissioncoreOthersThe Commission licenses and regulates more than 10,000 permits for alcoholic beverages and 140,000 permits for associated personnel, plus tobacco retailers and Type II Gaming.
  • Family and Social Services Administration (FSSA)coreOthersFSSA certifies Medicaid waiver providers and works with ISDH for licensing of personal services agencies, home health agencies, and residential care facilities.
  • Indiana Department of Homeland Security (IDHS)coreOthersIDHS oversees inspections and permits in fire and building safety, construction, hazardous materials, explosives, fireworks, and entertainment venues, performing about 90,000 inspections per year.
  • Department of Natural ResourcescoreOthersDNR issues fishing, hunting, trapping licenses, wild animal permits, and various environmental permits for activities in Indiana.
  • Indiana Gaming CommissioncoreOthersThe IGC issues casino gaming, charity gaming, mixed martial arts, and boxing licenses, with the majority being casino employee licenses.
  • Commission for Higher EducationminorOthersCoordinates higher education resources including EARN work study program that helps students find paid internships.
  • Bureau of Motor Vehicles (BMV)coreOthersBMV provides driver licensing, vehicle registration, and related services through branch locations and myBMV online portal.

Scale indicators10 records

Recent moves6 records

Expansion highlights5 records

Indiana Department of Revenue competitors and assessment

Company assessment

Direct peers

  • California Franchise Tax Board: California's state-level income and corporate tax administrator; directly comparable to the Indiana DOR in statutory scope (personal income, corporate, withholding) and in operating an INTIME-style online filing and account platform for individuals and businesses.
  • Michigan Department of Treasury: Michigan's state revenue and tax-administration agency; closely comparable regional peer to Indiana DOR in taxpayer base composition, business mix, and online tax services.
  • Texas Comptroller of Public Accounts: Texas state agency administering tax collections, public accounts, and economic forecasting; comparable to Indiana DOR in statewide revenue administration, e-filing portals, and tax-clearance processes tied to licenses and permits.
  • Illinois Department of Revenue: Midwest state revenue agency administering income, sales, withholding, and corporate taxes; comparable to Indiana DOR in regional economic context, taxpayer base, and online filing/payment systems.
  • New York State Department of Taxation and Finance: Administers state-level personal income, corporate, sales, and withholding taxes for New York; directly analogous to Indiana DOR in tax-type scope and online services/payment infrastructure.
  • Florida Department of Revenue: Florida's state tax administrator covering sales, corporate, and withholding taxes; directly comparable to Indiana DOR in administering state-level taxes, e-filing, and tax-clearance-for-licensing workflows.
  • Ohio Department of Taxation: Nearby Midwest revenue agency administering state income, sales, withholding and school district taxes; directly analogous in scope and operational scale to the Indiana DOR.

Broad incumbents

  • Internal Revenue Service (IRS): Federal tax administrator that overlaps with state DOR scope (income, payroll, corporate taxes) at a national level; broader incumbent from a functional standpoint, since it is not a direct state-level competitor but performs the same tax-administration function one level up.

Market position

Strengths5 records

Weaknesses5 records

Competitive moat4 records

Key risks5 records

Key highlights6 records

Customer concentration

Indiana Department of Revenue social profiles

Digital presence

Indiana Department of Revenue financial estimates

Financial estimate

Revenue estimate

Valuation estimate

Indiana Department of Revenue leadership team

Management profile

Number of profiles

Indiana Department of Revenue funding detail

Funding detail

Funding overview

Funding rounds

Investors

Funding detail is available on the Subscription and Enterprise plan.Contact sales →

Indiana Department of Revenue M&A and investment

M&A and investment

M&A

Investments

M&A and investment is available on the Subscription and Enterprise plan.Contact sales →

Frequently asked questions about Indiana Department of Revenue

What does Indiana Department of Revenue do?

The Indiana Department of Revenue administers and enforces Indiana state tax laws, providing online tax filing, payment, and account management through the INTIME portal, business registration via INBiz, and free individual filing via INfreefile. It collects individual income, corporate, sales, withholding, motor carrier, and other state taxes, and issues tax clearances required for alcohol/tobacco, professional, healthcare, insurance, gaming, and other regulated licenses. It also operates the Taxpayer Advocate Office to help resolve disputes and administers periodic programs such as the Tax Amnesty 2026 initiative.

Is Indiana Department of Revenue a public or private company?

Indiana Department of Revenue is a private company. It is classified as state government owned and is currently operating.

When was Indiana Department of Revenue founded?

Indiana Department of Revenue was founded in 1947. It employs 251 to 500 people.

Where is Indiana Department of Revenue based?

Indiana Department of Revenue is headquartered in Indianapolis, United States, in the North America region.

Who are Indiana Department of Revenue's main competitors?

Direct peers on record are California Franchise Tax Board, Michigan Department of Treasury, Texas Comptroller of Public Accounts, Illinois Department of Revenue, New York State Department of Taxation and Finance, Florida Department of Revenue and Ohio Department of Taxation. Internal Revenue Service (IRS) is listed as a broad incumbent.

Does Indiana Department of Revenue have an API?

No public API is recorded for Indiana Department of Revenue.

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Live signals
The National Law ReviewCompany Cloud Access Charges in Indiana Not Subject to Sales TaxThe Indiana Department of Revenue ruled that charges for accessing cloud-based educational services via a web platform are not subject to state sales tax. The decision determined that the service provides financial trading education rather than transferring ownership of prewritten software or specified digital products. This ruling establishes precedent for other companies providing similar electronic access to software without permanent ownership rights.Inside Indiana BusinessIndiana tax amnesty program underway with prospect of collecting at least $100MIndiana's tax amnesty program opened July 15 for individuals and businesses with overdue state taxes from before Jan. 1, 2024, requiring payment plan agreements by Sept. 9 to avoid penalties. The Indiana Department of Revenue, which has roughly $465 million in delinquent taxes on its books, estimates the program could yield $65 million to $144 million, while the State Budget Agency has incorporated $124 million into its fiscal 2027 projections. The agency is directly notifying eligible taxpayers rather than running mass marketing campaigns, and contractor United Collection Bureau is handling outreach and collections for a 5.5% fee.The National Law ReviewIndiana Tax Court Decision on Cell Phone Use TaxThe Indiana Tax Court ruled in favor of New Cingular Wireless PCS, LLC, finding that the company's use of cell phones distributed to customers—either free with service contracts or as insurance replacements—was exempt from Indiana use tax. The court rejected the Department of Revenue's argument that the tax exemption for telecommunications equipment was limited to central infrastructure and that customers, not the company, were the acquirers of the phones. The court granted partial summary judgment in New Cingular's favor, though a factual question remains regarding the specific amount of tax due.PR NewswireIndiana Tax Court Finds for Taxpayer in Online Education CaseThe Indiana Tax Court ruled in favor of the University of Phoenix on November 30, 2017, overturning a decision by the Indiana Department of Revenue that would have required the online education company to source receipts to Indiana based on the market for its courses. The Court determined that Indiana uses an "all or nothing" cost of performance approach, and the taxpayer successfully demonstrated that the majority of its direct costs across four revenue-generating categories were incurred outside of Indiana. As a result, the university can exclude online tuition received from Indiana residents from the numerator of its Indiana apportionment factor.PR NewswireIndiana Sales and Use Tax: Cloud-Based Text Messaging Services Are Taxable Telecommunications ServicesThe Indiana Department of Revenue issued Revenue Ruling No. 2015-08ST on March 7, 2017, determining that a California-based company's cloud-based text messaging service offered to hotels qualifies as a taxable telecommunications service under Indiana law. The ruling concluded that while the software itself is not taxable, the text messaging service meets the statutory definition of telecommunications services per IC 6-2.5-1-27.5 and is subject to intrastate telecommunications tax as well as the Utility Receipts Tax. The decision specifically relies on the serviceperson test, finding the company is primarily in the mobile messaging business rather than selling tangible personal property.PR NewswireIndiana Provides Guidance on the Taxability of Cloud ComputingThe Indiana Department of Revenue issued guidance concluding that cloud computing services provided by a multi-brand technology solutions provider are not subject to state tax. The ruling determined that because customers used their own equipment and internet access, there was no transfer of prewritten software or tangible personal property. This decision aligns with previous analysis found in Indiana Revenue Ruling #2013-01ST.