Illinois Sales Tax on Software and Maintenance Agreements
Software and Maintenance Agreements Taxability of Software Sales Maintenance Agreements for Tangible Personal Property Software Maintenance Provisions Labor Charges When calculating the Retailers’ Occupation Tax: Transportation and Delivery Charges Legal Precedent: Kean v. Wal-Mart Stores, Inc. Separability of Charges Department Clarifications Documentation Requirement:Sellers must maintain documentation demonstrating the customer had the option for pickup. Separately […]