On October 2, 2020, the Indiana Department of Revenue issued Revenue Ruling #2019-09ST concerning the sale of digital course materials to Indiana colleges and universities, which were made available to students on the schools’ online learning management systems. The Department determined that these sales were exempt from sales tax because: (i) the course materials were available to a student only for the length of the semester and thus did not qualify as a taxable sale of a specified digital product granted to the end user permanently; (ii) the course material sales were purchased by public universities (exempt state instrumentalities) or private universities (exempt nonprofits); and (iii) the universities purchased the course materials for resale.