Skip to main content

Taxing social media: Unpacking Chicago's first-of-its-kind ordinance

02.06.2026 | Duration: 76:17

This episode of This Week in State Tax explores Chicago's new Social Media Amusement Tax (SMAT) and what it means for businesses.

Download
Apple Spotify
Listen now
0:00
00:00

Join host Harley Duncan and KPMG guest Drew Olson for this latest episode of This Week in State Tax (TWIST) as they explore Chicago's new Social Media Amusement Tax (SMAT). They break down the mechanics of this new tax, discussing the rate, who it applies to, and the monthly filing requirements. The conversation delves into the critical and complex questions businesses are facing, such as what defines a "social media business," how to determine who qualifies as a "Chicago consumer," and the potential for future legal challenges.

Meet our podcast team

Image of Harley T. Duncan
Harley T. Duncan
Consultant to KPMG
Read bio
Image of Harley T. Duncan

Harley T. Duncan

Consultant to KPMG

Harley T. Duncan is a consultant to the KPMG State and Local Tax practice. He joined KPMG in 2008 and served as leader of the Washington National Tax State and Local Tax Group through 2021. Harley spent the previous 20 years as Executive Director of the Federation of Tax Administrators and has worked with Kansas and South Dakota state governments. He focuses on sales, use and excise taxes as well as matters of state tax policy and tax administration and assists KPMG with the weekly This Week in State Tax (TWIST) publication and podcast series.
Image of Andrew K. Olson
Andrew K. Olson
Managing Director, Tax, KPMG LLP
Read bio
Image of Harley T. Duncan
Harley T. Duncan
Consultant to KPMG
Read bio
Image of Harley T. Duncan

Harley T. Duncan

Consultant to KPMG

Harley T. Duncan is a consultant to the KPMG State and Local Tax practice. He joined KPMG in 2008 and served as leader of the Washington National Tax State and Local Tax Group through 2021. Harley spent the previous 20 years as Executive Director of the Federation of Tax Administrators and has worked with Kansas and South Dakota state governments. He focuses on sales, use and excise taxes as well as matters of state tax policy and tax administration and assists KPMG with the weekly This Week in State Tax (TWIST) publication and podcast series.
Image of Andrew K. Olson
Andrew K. Olson
Managing Director, Tax, KPMG LLP
Read bio

Discover more podcast episodes in this series ​

Explore more

Sign up for Tax topics of interest

Receive timely, topic-specific content on tax topics that interest you.

Sign up

Thank you

Thank you for subscribing to receive our tax insights.

Sign up for Tax topics of interest

Choose one or more tax topics that you are interested in and you will receive invitations to attend TaxWatch Webcasts on those topics to earn CPE credit. You will also receive timely, topic-specific content in the form of newsletters, podcasts, articles, alerts, and other thought leadership.

All fields with an asterisk (*) are required.

Choose one or more tax topics that you are interested in:

Please check checkbox.
Please check checkbox.
Please check checkbox.
Please check checkbox.
Please check checkbox.
Please check checkbox.
Please check checkbox.
Please check checkbox.
Please check checkbox.

By submitting, you agree that KPMG LLP may process any personal information you provide pursuant to KPMG LLP's . Privacy Statement

An error occurred.

Explore more

Insight
Webcast Replay Webcast Upcoming Listen Now From The Web

TWIST - This Week in State Tax

What’s included: Discussion on noteworthy developments with broad applicability to taxpayers across the country. Brought to you by: KPMG Washington National Tax – State and Local Tax practice.

Read more
Insight
Webcast Replay Webcast Upcoming Listen Now From The Web

This Week in State Tax

This Week in State Tax (TWIST) is a series providing the latest updates on the ever-changing state and local tax environment.

Read more

KPMG. Make the Difference.


Some or all of the services described herein may not be permissible for KPMG audit clients and their affiliates or related entities.

The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act upon such information without appropriate professional advice after a thorough examination of the particular situation. KPMG LLP does not provide legal services.

The information contained herein is not intended to be “written advice concerning one or more Federal tax matters” subject to the requirements of section 10.37(a)(2) of Treasury Department Circular 230.

© 2026 KPMG LLP, a Delaware limited liability partnership, and its subsidiaries are part of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.

For more detail about the structure of the KPMG global organization please visit https://home.kpmg/governance.

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.
All fields with an asterisk (*) are required.

By submitting, you agree that KPMG LLP may process any personal information you provide pursuant to KPMG LLP's . Privacy Statement

An error occurred.

Job seekers

Visit our careers section or search our jobs database.

Search now!

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Submit

Office locations

View locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Learn more

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Contact

Headline