Illinois and Chicago: Not the Same When Taxing the Cloud



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.