Illinois – Taxability of Software Provided as a Service

SALT Report 3882 – The Illinois Department of Revenue has released a letter ruling regarding the taxability of software provided as a service. They concluded that a provider of software as a service is acting as a serviceman. If the Continue reading Illinois – Taxability of Software Provided as a Service

Illinois – Recently Enacted Exemptions and Amended Seller Registration Requirements

SALT Report 2927 – Recently enacted legislation in Illinois amends certain sales and use tax laws applicable to electricity, natural or artificial gas, and water.  In addition the rules for applying for a certificate of registration for a publicly traded Continue reading Illinois – Recently Enacted Exemptions and Amended Seller Registration Requirements

Illinois – Taxability of Custom-Printed Magnetic Cards

SALT Report 1745 – The Illinois Department of Revenue issued a general information letter regarding the taxability of custom-printed magnetic cards such as gift cards, hotel room keys, and customer loyalty cards. Generally, a manufacturer who manu… Continue reading Illinois – Taxability of Custom-Printed Magnetic Cards