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

    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-service subscriptions if customers never download the software to their computers and access it only remotely. Software that an out-of-state retailer separately offers to download for free from its out-of-state website or server also does not create use tax liability for the retailer or customer. Electronically downloaded information or data, including books, represent a transfer of intangible personal property that is not subject to Illinois sales and use tax. An educational book in electronic format and not designed to be used in a computer to bring about a certain result, even if it is "canned" in that it is held for repeated sale or lease, does not qualify as computer software that is subject to sales and use tax.

    General Information Letter ST 26-0026-GIL, Illinois Department of Revenue, July 1, 2026, released September 10, 2026, ¶404-288

    Other References:

    Explanations at ¶60-445

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