Ill. Appeals Court Upholds Chicago's Streaming Services Tax

By James Nani (October 1, 2019, 7:17 PM EDT) -- Chicago's 9% amusement tax on streaming services does not violate the Internet Tax Freedom Act or the Illinois Constitution, an Illinois appeals court has said in upholding a lower court's opinion.

A state appellate panel on Monday tossed an appeal against Chicago that was brought by a group of Chicago customers of streaming services. The customers claimed the tax violates the federal Internet Tax Freedom Act and the uniformity clause of the Illinois Constitution, and exceeds Chicago's home rule authority by taxing services occurring outside Chicago.

In its decision, the appeals court found the city's ordinance imposing the tax on streaming...

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