United States of America: Tax ruling by Illinois State on bundled software and hardware subscriptions
Progress
Current status
in force
09 Sep 2021 in force
Scope
Implementers
United States of America
Policy Area
Taxation
Policy Instrument
Taxation, nes
Regulated Economic Activity
software provider: other software
Government Branch
executive
Government Body
tax authority
Implementation Level
subnational
Timeline of events
Illinois Department of Revenue rules bundled hardware and software subscription is subject to Service Occupation Tax
Following an information request dated 3 June 2021, the Illinois Department of Revenue ruled that out-of-state taxpayers providing all-in-one software subscriptions and related hardware were to be subjected to the Service Occupation Tax and not the …
SourceEvent type
order
Action type
ruling
Government branch
executive
Government body
tax authority