You are missing the point -- most states have a sales tax on
merchandise, software is considered
merchandise ...
This is a city sales tax in addition to the Illinois state sales/use tax rate? 9% -- This tax only is on digitally delivered ''services'' e.g.; ''entertainment''.
Use tax is due annually in this state with a sales tax but on
merchandise only and
not services or labor
To the best of my knowledge, New York State and Washington State are the only states that tax all labor and services ...
Chicago has only classified ''digitally delivered entertainment'' as taxable.