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Does Avalara support Chicago's Lease Tax or Amusement Tax?

Overview

The city of Chicago implemented a Personal Property Lease Transaction Tax (PPLTT) and Amusement Tax. With the exception of SW0504002 and SW053002, these codes apply a 9% tax rate.

Chicago PPLTT Tax Codes

  • Most of these codes apply a 9% tax rate
  • SW0504002 and SW053002 apply a 5.25% tax rate
  • These codes are not subject to Illinois' state or local sales tax
  • Avalara does not support the related Chicago tax return
  • These codes are assigned a RateTypeId of T
Tax Code Description Tax Rate
PR060298 Rentals / Leases - Tangible Personal Property (</= 30 days) - backhoe without an operator 9%
PR061200 Golf Cart Rental 9%
PR062482 Catering services - Equipment rental fees 9%
PR065000 Rental / Leases - Tangible Personal Property (<= 30 days) 9%
PR065100 Rental / Leases - Manufacturing Machinery (<= 30 days) 9%
SW050401 Website - Hosting *See additional code description 9%
SW053002 Cloud Services - SaaS - License Agreement - 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 AvaTax System Tax Code Information 5.25%
SW054002 Cloud Services - SaaS - Service Agreement - 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 5.25%
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 9%
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 9%
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 9%

Chicago Amusement Tax Codes

  • These codes apply a 9% tax rate
  • These codes are not subject to Illinois' state or local sales tax
  • Avalara does not support the related Chicago tax return
  • These codes are assigned RateTypeId of C
Tax Code Description
DG010201 Games - Streaming / electronic download *See additional code description
DG010302 Games - Streaming / electronic download with less than permanent ownership - NOTE: Use of this code will apply the Chicago Amusement Tax to all transactions made to Chicago addresses
DI010201 Digital Images - Streaming / electronic download *See additional code description
DM030201 Movies - Streaming / electronic download *See additional code description
DM040201 Music - Streaming / electronic download *See additional code description
DP010201 Photographs - Streaming / electronic download *See additional code description
DV010201 Videos - Streaming / electronic download *See additional code description
DV021010 Digital Audio Visual Works (with rights of less than permanent use) *See Additional AvaTax System Tax Code Information
OA020100 Admissions - Amusement Parks
OA020200 Admissions - Concerts
OA020300 Admissions - Other (includes entertainment) or amusement)
OA020400 Admissions - Sporting Events
OA026346 Billiards, Pool or Domino Parlors
OA029338 Admissions - Participatory Sports or Games