In 2015, Chicago expanded its 9% “amusement tax” to reach amusements that are delivered electronically. In September , 2019, an Illinois appellate court held in Labell v. City of Chicago that the new streaming tax complied with the state constitution and did not violate the Internet Tax Freedom Act. On March 25, 2020, the Illinois Supreme Court denied the taxpayer’s petition for leave to appeal, leaving the appellate court ruling in place.

For full coverage of the Chicago amusement tax and the September 2019 ruling, see the Eversheds Sutherland legal alert, Illinois appellate court upholds Chicago streaming tax.