Ryan Tax Gateway, Illinois Electronic Commerce Taxation

Illinois Electronic Commerce Taxation

Statutes

Illinois Regulation § 130.1935 canned software, information/software purchased via downloading from the Internet.

Administrative

General Information Letter ST-97-0267-GIL (telecommunications excise tax)
Sales Tax Letter Ruling 99-0174-GIL (canned software taxability)
Sales Tax Letter Ruling 99-0166-GIL (telecommunications excise tax)
Sales Tax Letter Ruling 97-0267-GIL (telecommunications excise tax)
Sales Tax Letter Ruling 97-0276-GIL (telecommunications excise tax)
Sales Tax Letter Ruling 96-0049-GIL (telecommunications excise tax)

Commentaries

Illinois Fiscal Focus Article: State Taxation of Internet Sales, June 1999
Vertex Inc. Tax Cybrary - Illinois

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