After a four-year case between the city of Chicago and Apple, which claimed that the city illegally applied the amusement tax to some of its streaming and cloud services, Apple settled its challenge, and the Circuit Court of Cook County dismissed the lawsuit with prejudice, Tax Practice Group Deputy Chair David Blum explained to Law360 that the businesses community had hoped the Apple case could shed light on how the tax should be applied to their services . At present, there are no cases that could differentiate the new case from a 2019 one that left the business community with open questions.

"Candidly, there is such highly nuanced and new technology, and [the previous case] can't be the first and last case on this topic," said Blum.

"It's just unfortunate that practitioners and taxpayers don't have any more clarity around what are highly complex and nuanced issues," he continued.