The sale of online banking, online bill payment, and mobile banking products to financial institutions were not subject to Indiana sales and use tax because the products were nontaxable services. The company provides services over the internet that allows customers of a financial institution to view and manage their personal bank accounts online.While the company provides apps to customers to download, the company is providing the services of accessing information and paying bills online. The products are not subject to Indiana sales or use tax, as they are nontaxable services with the provision of tangible personal property incident to the service provided. The products do not meet the definition of a taxable “telecommunication service.” In addition, the fact that the service includes the apps which are tangible personal property, these are considered incidental to the service provided and will not change the non-taxable service into a taxable sale. (Revenue Ruling No. 2015-09ST, Indiana Department of Revenue, April 13, 2017, released June 2017)