United States of America: Illinois Department of Revenue rules bundled hardware and software subscription is subject to Service Occupation Tax
Description
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 …
Scope
Policy Area
Taxation
Policy Instrument
Taxation, nes
Regulated Economic Activity
software provider: other software
Implementation Level
subnational
Government Branch
executive
Government Body
tax authority