Illinois and Chicago: Not the Same When Taxing the Cloud

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Überblick


Mary Kay Martire and Nick Furtwengler were authors of this bylined article on how the City of Chicago and the State of Illinois treat taxation of cloud-based services differently. The Illinois Department of Revenue has reaffirmed that computer software provided through cloud-based delivery is not subject to tax in Illinois, the authors wrote, but the City of Chicago does tax cloud-based services through its Personal Property Lease Transaction Tax.