Assessment of Sales Tax on Licensed Computer Software
N/AOUTCOME: We filed a motion for summary judgment. In response the State withdrew all Notices of Tax Liability.
The State of Illinois assessed a tax deficiency against my client for failing to collect and remit sales tax on computer software that my client was licensing to its clients. The State claimed the docu ... ments used were insufficient to meet the regulation's requirements for a written license. We filed a protest with the Department of Revenue.
