- Indiana and Illinois have released guidance on sales tax implications for video game publishers.
- The guidance addresses sales tax on digital video games, in-game items, and virtual currency.
- Indiana ruled that these offerings are not subject to sales tax because they are not tangible personal property or taxable digital goods.
- Illinois did not issue a specific ruling but provided general sales tax information that could apply to video games and in-game purchases.
- Illinois taxes the retail sale of canned computer software, which includes video games.
Source: aprio.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
