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Property Transaction Taxes Leases

Holland & Knight LLP

Chicago's New Lease Tax Applies to Personal Property and “The Cloud” - The Tax Includes "Non-Possessory Computer Leases" Unless...

Holland & Knight LLP on

The Chicago Department of Finance (the "Department") issued Lease Transaction Tax Ruling No. 12 with respect to application of Chicago's Personal Property Lease Transaction Tax (the "lease tax") to non-possessory computer...more

McDermott Will & Emery

Chicago, Searching for Tax, Taxes Searchable Websites

McDermott Will & Emery on

A new ruling by the City of Chicago, the Personal Property Lease Transaction Tax Ruling #12 (June 9, 2015), takes a broad view of how its whopping 9 percent tax applies to cloud-based services. Providers of information...more

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