Chicago Personal Property Lease Transaction Tax
This article applies to:AvaTax
The City of Chicago, Illinois, imposes a Personal Property Lease Transaction Tax on the lease of rental in the city of personal property, and on the privilege of using in the city personal property that is leased or rented outside of the city. This guide lists the Avalara tax codes that are subject to this tax.
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Important Avalara supports calculation of the Chicago Personal Property Lease Transaction Tax. We are able to file the associated tax return only if you sign up for Managed Returns Premium. Contact your Account Manager if you're interested in learning more about Managed Returns Premium. |
Tax codes
The following tax codes are subject to the Chicago Personal Property Lease Transaction Tax:
| Tax code | Description |
|---|---|
| PR060220 | Rental or Lease of AV Equipment - Business Use Only |
| PR060298 | Rentals / Leases - Tangible Personal Property (</= 30 days) - backhoe without an operator |
| PR061200 | Golf Cart Rental |
| PR062482 | Catering services - Equipment rental fees |
| PR065000 | Rental / Leases - Tangible Personal Property (<= 30 days) |
| PR065100 | Rental / Leases - Manufacturing Machinery (<= 30 days) |
| PR091000 | Rental or Lease of Tangible Personal Property - Operating Lease - Commercial and Industrial Equipment |
| PR100300 | Standard Passenger Car Rentals |
| PR100320 | Fees (optional) - associated with car rentals |
| PR100330 | Fees (mandatory) - associated with car rentals |
| PR100340 | Accessory Equipment - associated with car rentals |
| SW050401 | Website - Hosting *See additional code description |
| SW050403 | Website - Hosting - for business use *See Additional AvaTax System Tax Code Information |
| SW053002 | Cloud Services - SaaS - License Agreement - NOTE: Use of this code will return the low rate for Chicago's Personal Property Lease Transaction Tax |
| SW054002 | Cloud Services - SaaS - Service Agreement - NOTE: Use of this code will return the low rate for Chicago's Personal Property Lease Transaction Tax |
| SW053005 | Cloud Services - SaaS - License Agreement - for business use only - NOTE: Use of this code will return the low rate for Chicago's Personal Property Lease Transaction Tax |
| SW054005 | Cloud Services - SaaS - Service Agreement - for business use only - NOTE: Use of this code will apply the Chicago Personal Property Lease Transaction Tax lower rate to all transactions made to Chicago addresses. |
| SW054102 | Cloud Services - SaaS - Service Agreement - Database Products - For Illinois purposes only: Meets requirements of 5-part test for purposes of Illinois set out in 86 Ill. Admin Code Sec. 130.1935(a)(1) *See additional code description |
| SW054105 | Cloud Services - SaaS - Service Agreement - Database Products - for business use only - NOTE: Use of this code will return the general rate for Chicago's Personal Property Lease Transaction Tax |
| SW055001 | Cloud Services - Infrastructure as a Service (IaaS) - NOTE: Use of this code will apply the Chicago Personal Property Lease Tax to all transactions made to Chicago addresses |
| SW055003 | Cloud Services-Infrastructure as a Service (IaaS) - for business use only - NOTE: Use of this code will apply the Chicago Personal Property Lease Tax to all transactions made to Chicago addresses |
| SW056001 | Cloud Services - Platform as a Service (PaaS) - NOTE: Use of this code will apply the Chicago Personal Property Lease Tax to all transactions made to Chicago addresses |
| SW056003 | Cloud Services-Platform as a Service (PaaS) - for business use only - NOTE: Use of this code will apply the Chicago Personal Property Lease Tax to all transactions made to Chicago addresses |