Illinois State Tax Rulings
Free plain-English summaries of state tax letter rulings and advisory opinions issued in Illinois, with full citations and the original source on every page.
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Were separately sold support, maintenance, and update agreements taxable when the underlying software license met Illinois's five-part license exemption?
No, under the stated assumption. ST 11-0041-GIL says that when a software license met all five criteria in 86 Ill. Adm. Code 130.1935(a)(1), charges for support, maintenance, or updates of that licens…
Were subscription digital certificates and authentication services taxable as computer software in Illinois?
Generally no for the digital certificate, authentication, and resolution services themselves. ST 11-0015-GIL says a digital signature or identification was not computer software and electronically tra…
Were subscriptions to a hosted business-information database and web tools taxable in Illinois?
Conditionally no. ST 10-0121-GIL says a company providing access to a database of information without transferring software or other tangible personal property would incur no Illinois Retailers' Occup…
Did Illinois decide whether a remotely accessed hosted email-marketing platform and its setup, messaging, and consulting fees were taxable?
No. The Department said hosted software and application-service-provider taxation belonged in formal rulemaking, not a case-by-case GIL. It supplied general rules: canned software was taxable even ele…
When did Illinois treat electronically delivered canned software, software licenses, and maintenance agreements as taxable?
Electronically delivered canned software was generally taxable, but a software license and its updates were not taxable if the license met every requirement in 86 Ill. Adm. Code 130.1935(a)(1), includ…
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These are official tax letter rulings and advisory opinions issued by Illinois's revenue authority in response to questions from specific taxpayers about how the tax law applies to their facts. A ruling is binding on the department only for the taxpayer who requested it and cannot be relied on by anyone else, but it is strong evidence of how the state reads the law. Every ruling above has a plain-English question and short answer, plus a link to the full original source.