Responding to a taxpayer inquiry involving taxability under the Retailers’ Occupation Tax, the Illinois Department of Revenue clarifies that computer software provided through a cloud-based delivery system in which software is never downloaded on to a client’s computer and is only accessed remotely is not subject to tax.
Source Deloitte
Latest Posts in "United States"
- California Extends Sales Tax Exclusion for Energy Projects Until 2028
- Washington Expands Sales Tax to IT Services, Marketing, and Online Classes
- Illinois Expands Hotel Tax to Short-Term Rental Platforms Like Airbnb Starting 2025
- Arkansas Expands Sales Tax Exemptions for Qualified Large Data Centers Under H.B. 1444
- Texas Comptroller Denies Telecom Equipment Refund for Non-Signal Transmission Items
