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Lei sancionada pelo presidente Michel Temer estabelece novos serviços que devem pagar ISS. São serviços de processamento, armazenamento ou hospedagem de dados, textos, imagens, vídeos, páginas eletrônicas, aplicativos e sistemas de informação, entre outros formatos. O advogado especialista em direito tributário, Fernando Zilveti, em entrevista ao Revista CBN explica que agora os municípios vão definir quanto será a alíquota de cobrança, que poderá ficar entre 2% e 5%. Para ele, não se pode esperar a reforma tributária sair do papel é preciso tributar.
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