Is computer software taxable?

Retail sales of off-the-shelf or “canned” computer software are taxable unless certain criteria are met. See 86 Ill. Admin. Code 130.1935 (a)(1) for a list of these criteria. Sales of custom computer software are not taxable as long as certain criteria are met. See  86 Ill. Admin. Code 130.1935 (c)(1) for a list of these criteria.

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