Go to Wolters Kluwer VitalLaw.comGo to Wolters Kluwer VitalLaw.com
VitalLaw®
  • Find answers to your questions
  • Log in to access your subscriptions
In depth. On point.
In depth. On point.
  • Home
  • Legal Directory
  • Home
  • Legal Directory
In depth. On point.
  • Articles
    • Articles
  • Organizations
    • Organizations
    • Alabama—Sales and Use Tax: Birmingham Removes Use Tax Discount, Disallows ACH Payments
      • You have 1 more complimentary views available this month. Log in if you are already a customer
    • Alabama—Sales and Use Tax: Dadeville Increases Tax Rates
      • You have 1 more complimentary views available this month. Log in if you are already a customer
    • Alabama—Sales and Use Tax: Irondale Increases Local Tax Rate
      • You have 1 more complimentary views available this month. Log in if you are already a customer
    • Alabama—Sales and Use Tax: Madison Increases Lodgings Tax Rate
      • You have 1 more complimentary views available this month. Log in if you are already a customer
    • California—Corporate, Personal Income Taxes: "Tax Liability" Redefined for Purposes of Statute of Limitations on Collections
      • You have 1 more complimentary views available this month. Log in if you are already a customer
    • California—Corporate, Personal Income Taxes: Boyle Heights Fire Settlement Amounts Excluded From Gross Income
      • You have 1 more complimentary views available this month. Log in if you are already a customer
    • California—Corporate, Personal Income Taxes: New Law Conforms to OBBBA Changes Relating to ABLE Accounts
      • You have 1 more complimentary views available this month. Log in if you are already a customer
    • California—Multiple Taxes: Food Bank Donation Credit and Return Checkoff Extended
      • You have 1 more complimentary views available this month. Log in if you are already a customer
    • California—Personal Income Tax: Due Date for Healthcare Mandate Penalty Report Changed
      • You have 1 more complimentary views available this month. Log in if you are already a customer
    • Colorado—Sales and Use Tax: Bulk Address Lookup Feature Temporarily Suspended
      • You have 1 more complimentary views available this month. Log in if you are already a customer
    • Illinois—Sales and Use Tax: Downloaded Educational Content and Guidebooks Not Taxable
      • You have 1 more complimentary views available this month. Log in if you are already a customer
    • Illinois—Sales and Use Tax: River Tug Boat Repair and Replacement Parts Not Taxable
      • You have 1 more complimentary views available this month. Log in if you are already a customer
    • Missouri—Sales and Use Tax: Taxability of Smoke Detectors, Fire Extinguishers, and Installation Labor Discussed
      • You have 1 more complimentary views available this month. Log in if you are already a customer
    • Missouri—Sales and Use Tax: Taxability of Various Auction Items Discussed
      • You have 1 more complimentary views available this month. Log in if you are already a customer
    • Missouri—Sales and Use Tax: Transfers of Digital Cosmetic Game Items and Software Subscriptions Not Taxable
      • You have 1 more complimentary views available this month. Log in if you are already a customer
    • New York—Property Tax: Cities Classified as Special Assessing Units Allowed to Cap Adjusted Base Proportion Increases for Property Tax Classes
      • You have 1 more complimentary views available this month. Log in if you are already a customer
    • New York—Property Tax: Limitation on Shift Between Classes of Taxable Property in Nassau and Suffolk Counties Extended for Additional Year
      • You have 1 more complimentary views available this month. Log in if you are already a customer
    • New York—Property Tax: Limitation on Shift Between Classes of Taxable Property in the Town of Haverstraw Extended for Additional Year
      • You have 1 more complimentary views available this month. Log in if you are already a customer
    • New York—Sales and Use Tax: Additional Tax Cortland County is Authorized to Impose Not Subject to Preemption
      • You have 1 more complimentary views available this month. Log in if you are already a customer
    • New York—Tobacco Tax: Minimum Wholesale, Retail Cigarette Prices Publication Updated
      • You have 1 more complimentary views available this month. Log in if you are already a customer
    • Pennsylvania—Utilities Tax: Utility Surcharge Set at Zero for 2027
      • You have 1 more complimentary views available this month. Log in if you are already a customer
    • Washington—Miscellaneous Tax: Guidance Provided on Peer-to-Peer Car-Sharing Tax
      • You have 1 more complimentary views available this month. Log in if you are already a customer
    • Washington—Sales and Use Tax: Guidance on Self-Produced Fuels Updated
      • You have 1 more complimentary views available this month. Log in if you are already a customer
  • Articles
    • Articles
  • Organizations
    • Organizations

    State Tax Day - Current, S.12, Illinois—Sales and Use Tax: Downloaded Educational Content and Guidebooks Not Taxable, (Sep 29, 2026)

    Organizations Mentioned:Illinois Department of Revenue

    Illinois issued a general information letter discussing the taxation of subscription-based educational content and guidebooks downloaded from a cloud platform using a website or mobile application. The state generally does not tax software-as-a-servi ...

    © 2026 CCH Incorporated and its affiliates and licensors. All rights reserved.

    • Manage Cookie Preferences
    • Privacy Statement
    • Terms of Use