Illinois legislation provides that streaming services are not subject to local fees

Illinois enacted legislation on July 28 providing that gross revenue, for purposes of local fees, does not include streaming services. Illinois imposes a local service provider fee of 5% of gross revenue on cable service or video service offered on a commercial basis.
H.B. 3808 provides that effective January 1, 2024:
• gross revenue does not include any revenues received from video programming accessed via a service that enables users to access content, information, electronic mail, or other services offered over the Internet, including Internet streaming content, and
• the definition of “video service” does not include direct-to-home satellite services and internet streaming content.

Source PwC

 

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