| Product | Description | Tax Code |
|---|---|---|
| Software (business-to-customer) | Computer software sold its various forms that is transferred either through physical media, electronically or through “load and leave” to a non-business end user customer and not to business. | DC020000* |
| Software (prewritten/canned) electronically downloaded (business-to-business) | Computer software that is transferred electronically that is not customized, sold to a business customer. | DC010500* |
| Custom software – physical media (business-to-customer) | Customized software that is transferred through physical media. custom software is deemed to be software that is written to an individual customer’s specifications, and not merely a minor modification or add-on to canned software. | DC020100* |
| Custom software – electronically downloaded (business-to-customer) | Customized software that is transferred electronically rather than through some form of physical media. custom software is deemed to be software that is written to an individual customer’s specifications, and not merely a minor modification or add-on to canned software. | DC020200* |
| Software – (prewritten/canned) physical media (business-to-customer) | Computer software that is transferred through physical media that is not customized. Sold to a non-business customer. | DC020400* |
| Software (prewritten/canned) physical media (business-to-business) | Computer software that is transferred through physical media that is not customized, sold to a business customer. | DC010400* |
| Software – non-educational – prewritten/canned – physical media (business-to-business) | Computer software that is primarily designed for something other than for academic educational purposes that is transferred through physical media and is not customized in any way. Sold to a business customer. | DC020402* |
| Software – (prewritten/canned) electronically downloaded (business-to-customer) | Computer software that is transferred electronically that is not customized, sold to a non-business end user. | DC020500* |
| Software – educational – prewritten/canned – electronically downloaded (business-to-business) | Computer software that is primarily designed for academic educational purposes only that is transferred electronically and is not customized. Sold to a business customer. | DC020501* |
| Software – non-educational – prewritten/canned – electronically downloaded (business-to-customer) | Computer software that is primarily designed for something other than academic educational purposes that is transferred electronically and is not customized. Sold to a non-business customer. | DC020502* |
| Computer software – non-educational – prewritten/canned – electronically downloaded – (business-to-business) | Computer software that is primarily designed for something other than academic educational purposes that is transferred electronically and is not customized. Sold to a business customer. | DC020503* |
| Software (perpetual license) | Non-subscription computer software designed for non educational use, is transferred electronically and is not customized. | DC020600 |
| Product | Description | Tax Code |
|---|---|---|
| Games – electronic download – permanent ownership | Games that are downloaded electronically and have a perpetual license. | DG010300 |
| Games – electronic subscription | Games – streaming / electronic download with less than permanent ownership. Note: use of this code will apply the Chicago amusement tax to all transactions made to Chicago addresses | DG010302 |
| Digital goods: games-physical media | Games that are transferred to the customer through standard physical means. | DG010100 |
| Electronically-delivered gift cards | DG020000 |
| Product | Description | Tax Code |
|---|---|---|
| Training / webinar / saas platform / subscription / no download of course or course materials | Subscription to access online courses or webinars where no download of course or materials is available. Charges for training that is not associated with the sales of computer software. | ST087650 |
| Online training | ST087634 | |
| Training and seminar | Charges for training that is not associated with the sales of computer software. this tax code is normally associated with general training, seminars and conferences where the sponsor disperses important information and the audience is educated by qualified representatives. | ST080000 |
| Product | Description | Tax Code |
|---|---|---|
| Website – domain registration – for business use | SW050301 | |
| Website – hosting – for business use | Note: use of this code will apply the Chicago personal property lease transaction tax to all transactions made to Chicago addresses. | SW050403 |
| Data services – storage and retrieval | Includes remote storage via cloud services. | SD021100 |
| Cloud/remote storage | DC070000 |
| Product | Description | Tax Code |
|---|---|---|
| Temporary unmapped digital goods SKU – taxable default | A digital good that has not been mapped to a specific digital good tax code. This temporary unmapped code has a taxable default and will impose tax in all cases unless an entity or use base exemption is applicable. The purpose for using this code is limited to getting a SKU assigned to a system tax code until it can be adequately reviewed and a specific tax code can be accurately assigned. | D9999999 |
| Temporary unmapped service SKU – taxable default | S9999999 | |
| Temporary unmapped tangible personal property SKU – taxable default | This code can be used to map to products where a specific system tax code has not been identified for taxability purposes or the product is known to be taxable in all taxing jurisdictions. | P9999999 |
| Computer hardware packages (cpu, monitor, mouse, keyboard and speakers): other accessories | PC080400 | |
| Advertising services – online advertising | SA036298 | |
| Dues/membership fee | Dues or membership fees that could include or not include the transfer of tangible personal property, including the right to make purchases or to purchase goods and services for a reduced fee. | OD020000 |
| Rental or lease pursuant to a rental-purchase agreement (rent-to-own) for rentals of audio/video equipment – non-business use | PR060230 | |
| Shipping only (not paid directly to common carrier) | Charges for shipping of product through a third-party common carrier paid to the seller. the charges represents the cost of transportation “only” without any additional charges for handling. | FR020000 |
| Freight | Charges for delivery, shipping, or shipping and handling. These charges represent the cost of the transportation of product sold to the customer, and if applicable, any special charges for handling or preparing the product for shipping. These separately identified charges are paid to the seller of the goods and not to the shipping company. | FR000000 |
| Product | Description | Tax Code |
|---|---|---|
| Cloud services – SaaS – license agreement | An entity that retains custody over (or “hosts”) software for use by its customer. Users of the hosted software access the software via the internet, which is hosted on the server of the vendor. The vendor owns and maintains the hardware and networking equipment required for the user to access the software. This arrangement is documented with a license agreement (not a services agreement). | SW053000 |
| Cloud services – SaaS – license agreement – note: use of this code will return the low rate for Chicago’s personal property lease transaction tax | For purposes of the Chicago personal property lease transaction tax: user inputs, modifies or retrieves data or information that is supplied by the user. the data or information is unique to the user. note: use of this code will apply the Chicago personal property lease transaction tax lower rate to all transactions made to Chicago addresses. | SW053002 |
| Cloud services – SaaS – service agreement | An entity that retains custody over (or “hosts”) software for use by its customer. users of the software hosted by an asp typically will access the software via the internet, which is hosted on the server of the asp. the asp generally owns and maintains the hardware and networking equipment required for the user to access the software. this arrangement is generally documented with a services agreement (not a software license agreement). this is also commonly referred to as software as a service or cloud computing. | SW054000 |
| Cloud services – SaaS – service agreement – note: use of this code will return the low rate for Chicago’s personal property lease transaction tax | For purposes of the Chicago personal property lease transaction tax: user inputs, modifies or retrieves data or information that is supplied by the user. the data or information is unique to the user. note: use of this code will apply the Chicago personal property lease transaction tax lower rate to all transactions made to Chicago addresses. | SW054002 |
| Cloud services – saas – service agreement – for business use only | An entity that retains custody over (or “hosts”) software for use by its customer. Users of the software hosted by an asp typically will access the software via the internet, which is hosted on the server of the asp. The asp generally owns and maintains the hardware and networking equipment required for the user to access the software. This arrangement is generally documented with a services agreement and commonly referred to as software as a service or cloud computing. | SW054003 |
| Cloud services – saas – service agreement – database products | SW054100 | |
| Cloud services – infrastructure as a service (iaas) | SW055000 | |
| Cloud services – platform as a service (paas) | SW056000 | |
| Website – information access | SW050500 | |
| Application Service Provider – hosted software, server not in the state | Software application hosted by an application service provider (ASP). Software applications are web-based and accessed remotely via the internet. No tangible personal property is exchanged. (Note: server location may affect taxability.) | SW052000 |
| Application Service Provider – hosted software, server not in state – for business use only | Software application hosted by an application service provider (ASP). Software applications are web-based and accessed remotely via the internet. No tangible personal property is exchanged. (Note: server location may affect taxability.) | SW052001 |
| Computer software maintenance (canned) – optional (hosted software) – services only (remote support), server not in the state | Maintenance contracts associated with the sale of hosted software that are optional to the customer. Contract includes services only (remote support). | SW052201 |
| Product | Description | Tax Code |
|---|---|---|
| Digital images: streaming / electronic download | Digital images that are transferred to the customer through electronic means only. | DI010200 |
| Digital goods: art (digital only – no physical media) | Canned artwork that is transferred to the customer through electronic means. | DA030000 |
| Digital goods: music-streaming / electronic download | Music that is transferred to the customer through electronic means only. | DM040200 |
| Digital goods: movies-streaming / electronic download | Movies that are transferred to the customer through electronic means only. | DM030200 |
| Digital audio works (with rights of less than permanent use) | DA059399 | |
| Digital audio visual works (with rights of less than permanent use) | DV021008 | |
| Digital audio works sold to an end user with rights for permanent use | DA051011 | |
| Digital audio visual works (with rights of less than permanent use) | Videos that are transferred to the customer through electronic means only. for purposes of the Chicago amusement tax only: privilege of watching electronically delivered television shows, movies or videos wherein no possessory interest or permanent title is granted. subscription or pay-per-view streaming. note: use of this code will apply the Chicago amusement tax to all transactions made to Chicago addresses. | DV021010 |
| Digital goods: designs / plans (digital only – no physical media) | Designs or plans that are transferred to the customer through electronic means only. | DD020000 |
| Digital goods: photographs-streaming / electronic download | Photographs that are transferred to the customer through electronic means only. (note: “electronic delivery” may be required to be stated on the invoice to qualify for exemption in some jurisdictions) | DP010200 |
| Digital audio visual works sold to an end user with rights for permanent use | DV021007 | |
| Digital goods: advertising material (digital only — no physical media) | Tangible personal property (i.e. designs, artwork, photos etc.) associated with advertising services that is transferred to the customer through electronic means only. | DA010000 |
| Audio products (tapes, cds etc.) | PA100000 | |
| Books / manuals | PB100000 | |
| Other digital goods – no physical media | Other sales not specifically identified by another tax code that are transferred to the customer through electronic means only. | DO010000 |
| Digital magazines (digital version identical to printed version for non-business use) | Digital magazines mean works that are generally recognized in the ordinary and usual sense as magazines, published in regular intervals, transferred electronically as digital files. If the magazine is sold in a hard-copy version and a digital version, both versions have the same information. The magazine is also sold for non-business use. | DM010100 |
| Digital books sold to an end user with rights for permanent use | DB031013 |
| Product | Description | Tax Code |
|---|---|---|
| Computer software implementation (implementation, installation and training) – associated with the sale of software | Implementation-type services that are associated with the sale of computer software. implementation services can include installation and/or minor configuration/set-up and/or training. the implementation services can be associated with both prewritten as well as custom computer software. | SC070000 |
| Computer software technical services: prewritten software, optional service, electronically downloaded, services only (remote support) | Technical support that is optional to the customer that includes “support services” only, and that is associated with electronically downloaded prewritten computer software. | SC130101 |
| Computer software implementation-training only | Training service associated with prewritten computer software that is part of the sale of the computer software. | SC070300 |
| Computer software maintenance (custom software)-optional (electronically downloaded) | Maintenance contracts associated with custom computer software that is optional to the customer and is not required as a condition of purchasing the original computer software, and that are associated with electronically downloaded software. | SC090100 |
| Computer software maintenance contracts / agreements – optional – prewritten software (electronically downloaded) for business use only – downloaded updates and support services | Maintenance contracts associated with electronically-downloaded prewritten software for business use only. contracts are optional to the customer and are not required as a condition of purchasing the software. contracts include downloaded updates and remote technical support services. | SC100122 |
| Computer software maintenance (prewritten software)-computer optional (physical media)-physical media, updates & services, etc. | Maintenance contracts that are optional to the customer that include both “software updates” and “technical support services,” and that are associated with prewritten computer software transferred through physical media. | SC100502 |
| Computer software maintenance (prewritten software)-mandatory (physical media)-physical media, etc. & services | Maintenance contracts that are mandatory to the customer that include both “software updates” and “technical support services,” and that are associated with prewritten computer software transferred through physical media. | SC100602 |
| Software programming services | SC117314 | |
| Computer software technical services (prewritten software)-optional (electronically downloaded)-downloaded updates, etc. & services | Technical support that is optional to the customer that includes both “software updates” and “support services,” and that is associated with electronically downloaded prewritten computer software. | SC130102 |
| Computer software technical services (prewritten software)-mandatory (electronically downloaded)-services only (remote support) | Technical support that is mandatory to the customer that includes “support services” only, and that is associated with electronically downloaded prewritten computer software. | SC130201 |
| Computer software technical services (prewritten software)-mandatory (electronically downloaded)-downloaded updates, etc. & services | Technical support that is mandatory to the customer that includes both “software updates” and “support services,” and that is associated with electronically downloaded prewritten computer software. | SC130202 |
| Computer software technical services (prewritten software)-optional (physical media)-services only (remote support) | Technical support that is optional to the customer that includes “support services” only, and that is associated with prewritten computer software that is delivery through physical media. | SC130501 |
| Computer software technical services (prewritten software)-optional (physical media)-physical media, etc. & services | Technical support that is optional to the customer that includes both “software updates” and “support services,” and that is associated with prewritten computer software that is delivered through physical media. | SC130502 |
| Computer software technical services (prewritten software)-mandatory (physical media)-services only (remote support) | Technical support that is mandatory to the customer that includes “support services” only, and that is associated with prewritten computer software that is delivered through physical media. | SC130601 |
| Computer software technical services (prewritten software)-mandatory (physical media)-physical media, etc. & services | Technical support that is mandatory to the customer that includes both “software updates” and “support services,” and that is associated with prewritten computer software that is delivered through physical media. | SC130602 |
| Consulting | Professional advice based on a high level of knowledge and expertise. usually includes analysis, discussions, planning, deliberation and presentation of needed action or problem resolution requirements. | SC160000 |
| Data-access fees | SD020100 | |
| Data-processing | SD020900 | |
| Data – processing – electronic output – for business use | SD020903 | |
| Canned information services – delivered electronically | The services of collecting, compiling or analyzing information of any kind or nature and furnishing reports thereof to other persons. These reports are generally not produced for and provided for and exclusively to a single user. Reports are delivered electronically. | SI010002 |
| Custom information services – delivered electronically | The services of collecting, compiling, or analyzing information of any kind or nature and furnishing of information to a person of a personal or individual nature that is not or may not be substantially incorporated in reports furnished to other persons. The true object of the transaction is the information contained in the reports, and not the reports themselves. Reports are delivered electronically. | SI010004 |
| Optional maintenance agreements related to the sale of tangible personal property | SM020200 | |
| Mandatory maintenance agreements related to the sale of tangible personal property | SM020400 | |
| Professional services | Professional services are generally viewed as services that are comprised of a high level of knowledge and expertise by the service provider. This code could be considered if other specific system tax codes are not applicable. | SP140000 |
| Repair performed on tangible personal property (labor only) | Repair services only. | SR060200 |
| Technical support (not part of a maintenance agreement)-phone | Technical support services that are not associated with computer software and are generally available for a per hour or per instance fee. This is a service only and no tangible personal property is transferred. | ST040100 |
| Web design services – for business use | SW057243 |