The Indiana Department of Revenue has updated Information Bulletin #41 regarding sales tax for hotels, motels and lodging establishments to reflect legislative changes regarding cloud computing that became effective July 1, 2018. Per the updated bulletin, if a hotel or motel guest uses software on a server located out-of-state via the hotel or motel’s internet connection, the use of the software is not subject to Indiana sales and use tax. (Information Bulletin #41, Indiana Department of Revenue, October 2018)