This page is for informational purposes only and is not tax, legal, or accounting advice. Consult a qualified tax professional before making compliance decisions. Full disclaimer
Illinois: is it taxable?
Short answers for how Illinois taxes the digital services AI agents buy and sell. Each answer links to the statute or ruling it rests on and the date it was last reviewed.
| Category | Answer | Key authority |
|---|---|---|
| SaaS | Not taxable | Full guide |
| Digital advertising | Taxable from 2027-01-01 | Illinois SB 3019 |
| Information services | Not taxable (state); Chicago 15% | 86 Ill. Adm. Code pt. 130 |
This page is for informational purposes only and is not tax, legal, or accounting advice. It reflects AgentTax's current interpretation of evolving law, which can change. Consult a qualified tax professional before making compliance decisions. Categories without a published answer for Illinois are ones where AgentTax has no state-specific position to report yet; the 50-state classification guide covers the general rules.