Indiana – Revenue from information services delivered to Indiana customers is Indiana source income

October 2013

Overview

Under Indiana’s income producing activity provisions, that revenue from information services delivered to Indiana customers was Indiana source income even when Taxpayer’s predominant direct costs included out-of-state research and support.

Indiana service providers, especially those with opposite facts — e.g., those that incur significant Indiana costs when delivering services to out-of-state customers — may look to this LOF for guidance concerning how to source service revenue.

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Peter Michalowski
National SALT Practice Leader
Tel: +1 (646) 471 5259
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