Illinois – Emanuel Proposes Changes to Controversial ‘Cloud Tax’

Chicagotribune.com by Amina Elahi: 9/18/2015 “The ‘cloud tax’ nickname refers to the longstanding Amusement Tax and Personal Property Lease Transaction Tax, which the city reinterpreted this summer to apply to services such as Netflix and Spotify, as well as cloud-based business Continue reading Illinois – Emanuel Proposes Changes to Controversial ‘Cloud Tax’

Illinois – Chicago Sued Over ‘Amusement Tax’ on Streaming Services Netflix, Spotify

Effective September 1, 2015 the city of Chicago is imposing a 9% tax on electronic downloads (Ruling #5). Residents didn’t vote on the imposition are suing the City. Foxnews.com “WASHINGTON –  A group of Chicago residents is suing the city Continue reading Illinois – Chicago Sued Over ‘Amusement Tax’ on Streaming Services Netflix, Spotify

Illinois – City of Chicago Electronic Download Amusements Subject To 9% Tax Starting September 1, 2015 Amusement Tax Ruling #5

SALT Report 3706 – Downloaded music, videos, gaming and so on…subject to an additional 9% amusement tax in the City of Chicago. The City of Chicago released their Ruling #5 on June 9, 2015 with an effective date of July Continue reading Illinois – City of Chicago Electronic Download Amusements Subject To 9% Tax Starting September 1, 2015 Amusement Tax Ruling #5

Illinois – Sales Tax Rate Changes

Salt Report 3673 – The Illinois Department of Revenue has released an online sales tax rate change summary which lists all rate changes effective July 1, 2015. The attached sheet supersedes the Informational Bulletin FY 2015-14, which was posted on Continue reading Illinois – Sales Tax Rate Changes

Illinois – April 2015 Tax Filing Deadline Extended To October 2015 Due To April 9, 2015 Tornado Event

Salt Report 3620 – The Illinois Department of Revenue issued a press release announcing that tax filing deadlines due in April 2015 would be extended to October 31, 2015 for businesses and individuals impacted by the April 9, 2015 tornado event. Continue reading Illinois – April 2015 Tax Filing Deadline Extended To October 2015 Due To April 9, 2015 Tornado Event

Illinois –Amazon And Other Online Retailers To Begin Sales Tax Collections February 1, 2105

Salt Report 3552–February 1, 2015 marks the beginning (again) of the online sales and use tax collection requirement in Illinois.  Amazon and other ecommerce merchants will now be required to collect and remit 6.25% state tax under the new “e-fairness” Continue reading Illinois –Amazon And Other Online Retailers To Begin Sales Tax Collections February 1, 2105

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, Continue reading Illinois — Taxability Of Electronically Downloaded Books

Illinois— Return Of The Amazon Tax Law

SALT Report 3380 –The Illinois Use Tax Act enacted in July 2011, required out-of-state Internet sellers with web marketing affiliates in the state to collect Illinois sales taxes on deliveries to the state’s residents.   This was struck down by the Continue reading Illinois— Return Of The Amazon Tax Law

Illinois – January 2014 Regulatory Agenda

SALT Report 3363 – Illinois regulatory agenda excerpts relating to sales and use tax in reaction to Hartney Fuel decision and other legislative action: “A new Part will be promulgated to set out specific procedures and requirements for the business Continue reading Illinois – January 2014 Regulatory Agenda