The Illinois Department of Revenue has issued a general information letter stating that it intends to propose regulations concerning online software transactions including application service providers, software hosting, and Web-based software. The Department believes that the proper forum for providing guidance regarding these transactions is through a formal administrative rulemaking process rather than through individual inquires such as letter ruling requests. The Department is currently researching the nature and type of services and products provided by these types of providers. Therefore, the Department will not address fact specific request for ruling requests until after it has issued the revised rules. No expected date for the rules has been indicated. (General Information Letter ST 13-0049-GIL, Illinois Department of Revenue, September 11, 2013, released November 2013)