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Vedder Thinking | Articles David P. Dorner Addresses Taxation of Software Licenses

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David P. Dorner, Associate and member of the firm’s Tax and Estate Planning practice group, co-authored the article “Taxation of Software Licenses in Illinois: Is the ‘Click’ as Mighty as the Pen?” published in the Illinois State Bar Association’s Tax Trends.

The article addresses the current controversy involving electronic signatures and the Illinois Department of Revenue’s failure to recognize these types of signatures in software license agreements. The Department’s insistence on a signed agreement, says the article, most likely runs afoul of the Illinois Electronic Commerce Security Act (ECSA) mandate to recognize electronic signatures.

To read the entire article, please click the link below.

Reprinted with permission from Tax Trends, the Illinois State Bar Association’s State and Local Taxation newsletter, Vol. 55 #7, January 2012. Copyright by the Illinois State Bar Association. www.isba.org.