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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
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