Illinois — Taxability Of Electronically Downloaded Books

SALT Report 3382 –The Illinois Department of Revenue issued a General Information Letter (GIL) in response to a request for the Department’s opinion on the taxability of electronic textbooks sold over the internet.   The Illinois Retailer’s Occupation Tax, Use Tax, Service Occupation Tax Act and Service Use Tax imposes tax on the transfer of tangible personal property.   According to the GIL, “The Department does not consider the viewing and downloading of text and similar data over the Internet such as downloaded books, musical recordings, newspapers or magazines to be the transfer of tangible personal property”.

For Further Information:

General Information Letter (GIL), ST 14-0031