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

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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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