Illinois Administrative Code

Section 110.140 Board of Review Procedures and Records – Counties of Less than 3,000,000 a) In all counties of the State having a population of less than 3,000,000: Boards of Review shall accept complaints on real estate assessments, draw certificates of error, notify parties of …

Section 110.141 Farmland Factor Review Procedures (Repealed) (Source: Repealed at 10 Ill. Reg. 11284, effective June 16, 1986)

Section 110.145 Practice and Procedure for Hearings on Property Tax Matters Before the Illinois Department of Revenue a) All complaints, petitions or answers in any proceeding before the Department and every motion or application in relation thereto and all letters and telegrams …

Section 110.150 Records Reproduction Any person who requests the reproduction of any public record from the Department shall secure the copy or copies requested at the following estimated cost of reproduction: a) Each public record will be reproduced with the Department's equipme…

Section 110.155 Course and Examination Requirements for Board of Review Members a) Scope 1) This Section applies to all counties except St. Clair County, which elects a Board of Review under Section 6-35 of the Property Tax Code [35 ILCS 200/6-35] and has no course or examination…

Section 110.160 Multi-township Assessment Districts a) The Department has promulgated the following list of multi-township assessment districts in accordance with Sections 2-10 and 2-15 of the Property Tax Code [35 ILCS 200], and that list will remain in effect subject only to th…

Section 110.162 Township and Multi-township Assessor Qualifications a) Pre-election and Pre-appointment Qualifications as Set Forth in Section 2-45 of the Property Tax Code [35 ILCS 200/2-45]. No person may file or have filed on his or her behalf nominating papers, or be a candid…

Section 110.165 Farmland Assessment Review Procedures a) The following details the receipt and processing requirements for farmland reviews made in accordance with Section 10-120 of the Property Tax Code [35 ILCS 200/10-120]. The County Farmland Assessment Review Committees may o…

Section 110.170 Assessors' Bonus a) Section 4-20 of the Property Tax Code [35 ILCS 200/4-20] provides a $3,000 bonus for township and multi-township district assessors, including supervisors of assessments, who meet specified uniformity criteria in counties with fewer than 3,000,…

Section 110.175 Equalization by Chief County Assessment Officers in Counties with Fewer Than 3,000,000 Inhabitants a) Section 9-210 of the Property Tax Code [35 ILCS 200/9-210] requires Chief County Assessment Officers in counties with fewer than 3,000,000 inhabitants to apply eq…

Section 110.180 Supervisor of Assessments Examination a) Section 3-5 of the Property Tax Code [35 ILCS 200/3-5] requires, in addition to certain designation and experience criteria, that in order to be eligible for appointment or election to the office of Supervisor of Assessment…

Section 110.190 Property Tax Extension Limitation a) New Property 1) New property as defined in Section 18-185 of the Property Tax Code [35 ILCS 200/18-185] includes only: A) New improvements or additions to existing improvements on any parcel of real property that increased the …

Section 110.192 Property Tax Extension Limitation Law Notification and Determination Requirements After Referendum Under Section 18-213 or 18-214 of the Property Tax Code a) Definitions. For purposes of this Section, the terms used in Section 18-213 and 18-214 of the Property Tax…

Section 110.ILLUSTRATION A State of Illinois Board of Review Course and Exam Requirements (Source: Added at 24 Ill. Reg. 2428, effective January 25, 2000)

Section 120.10 Procedures for Revenue Stamp Sales to Counties a) The Department of Revenue shall issue Revenue Stamps resembling postage-type stamps in the denominations of $0.25 to $50,000. b) Recorders of deeds and registrars of titles are hereby authorized to dispense Revenue …

Section 120.20 Legal and Technical Interpretations a) Taxable Transactions. 1) Transfers of title to real estate located in Illinois are subject to the provisions of the Real Estate Transfer Tax Law [35 ILCS 200/Art. 31](Law). 2) Transfers of a beneficial interest in real propert…

Section 120.5 Transfer Declaration and Supplemental Information a) At the time a deed, a document transferring a controlling interest in real property, or trust document is presented for recordation or registration, a transfer declaration and supplemental information, if applicab…

Section 125.100 Nature of the Tax a) The Rental Purchase Agreement Occupation and Use Tax Act [35 ILCS 180] ("Act") contains two taxes. 1) The Rental Purchase Agreement Occupation Tax imposes a tax upon persons engaged in this State in the business of renting merchandise under a …

Section 125.105 Definitions "Act" means the Rental Purchase Agreement Occupation and Use Tax Act [35 ILCS 180]. "Consumer" means an individual who leases personal property under a rental-purchase agreement. "Department" means the Department of Revenue. "Gross receipts" from the r…

Section 125.110 Taxes Imposed a) Rental Purchase Agreement Occupation Tax 1) Beginning January 1, 2018, the RPOT is imposed upon persons engaged in this State in the business of renting merchandise under a rental-purchase agreement in Illinois at the rate of 6.25% of the gross re…

Section 125.115 Nontaxable Transactions The tax does not apply to rental receipts from the following transactions: a) an agreement for the use of tangible personal property which is required to be titled and registered by a State agency [35 ILCS 180/35]; b) an agreement for the u…

Section 125.120 Returns and Payment of Tax a) Each person who is required to pay the tax imposed by the RPOT Act shall make a return to the Department on or before the 20th day of each month for the preceding calendar month stating the following: 1) the taxpayer's name; 2) the ad…

Section 125.125 Registration of Merchants a) It shall be unlawful for any merchant to engage in this State in the business of renting merchandise under a rental-purchase agreement in Illinois without a certificate of registration from the Department. Every person engaged in this …

Section 125.130 Revocation of Certificates of Registration a) The Department has the power, after notice and an opportunity for a hearing, to revoke a certificate of registration issued by the Department if the holder of the certificate of registration fails to file a return, or …

Section 125.135 Books and Records a) Every merchant shall keep books and records of all rentals of merchandise, together with invoices, bills of lading, sales records, copies of bills of sale, monthly inventories, inventories prepared as of December 31 of each year, and other per…

Section 125.140 Penalties and Interest a) All provisions of the Uniform Penalty and Interest Act [35 ILCS 735] that are not inconsistent with the Act shall apply. b) The penalties contained in Section 13 of the Retailers' Occupation Tax Act [35 ILCS 120] that are not inconsistent…

Section 125.145 Administration and Enforcement a) Rental Purchase Agreement Occupation Tax 1) The Department shall have full power to administer and enforce the RPOT Act, to collect all taxes and penalties due under the RPOT Act, to dispose of taxes and penalties so collected in …

Section 131.101 Purpose and Scope of Regulations Public Acts 101-0031 and 101-0604 implemented a series of structural changes to the Illinois sales tax law that are intended to "level the playing field" between Illinois-based retailers and remote retailers by imposing State and l…

Section 131.105 Definitions As used in this Part: "Affiliate" means a person that, with respect to another person: has a direct or indirect ownership interest of more than 5% in the other person; or is related to the other person because a third person, or a group of third person…

Section 131.107 Description of Different Types of Retailers On and After January 1, 2021 – Scope of Regulations a) Different Types of Retailers On and After January 1, 2021. Public Acts 101-0031 and 101-0604 added several new types of retailers with different tax liabilities to t…

Section 131.110 Remote Retailers – General Provisions a) On and after January 1, 2021, a remote retailer that meets either of the thresholds in Section 131.115(a) is considered a retailer engaged in the occupation of selling at retail in Illinois for purposes of the ROTA and is l…

Section 131.115 Remote Retailers – Determination of Status as a Remote Retailer a) Application of ROTA 1) Beginning January 1, 2021, a remote retailer is a retailer engaged in the occupation of selling at retail in Illinois for purposes of ROTA if either of the following threshol…

Section 131.120 Factors Used by Remote Retailers in Determining if the Thresholds in Section 131.115 (a) of this Part are Met a) "Gross Receipts" and "Separate Transactions" Defined. The following definitions must be applied by a remote retailer when determining if it meets eithe…

Section 131.125 Remote Retailers – Obligations – Procedures – Hold Harmless Provisions a) Remote retailers meeting either of the thresholds in Section 131.115(a) are required to register with the Department to file returns and remit tax for all sales made to Illinois purchasers. …

Section 131.130 Marketplace Facilitators – General Provisions a) Activities of Marketplace Facilitators 1) Beginning January 1, 2021, a marketplace facilitator means a person who, pursuant to an agreement with an unrelated third-party marketplace seller, directly or indirectly th…

Section 131.135 Marketplace Facilitators – Determination of Obligation to Remit Tax a) Beginning January 1, 2021, a marketplace facilitator, as defined in Section 131.101, is considered a retailer engaged in the occupation of selling at retail in Illinois for purposes of ROTA if …

Section 131.140 Factors Used by Marketplace Facilitators in Determining if Thresholds in Section 131.135 of this Part are Met a) "Gross Receipts" and "Separate Transactions" Defined. The following definitions must be applied by a marketplace facilitator when determining if it mee…

Section 131.145 Marketplace Facilitators – Obligations – Procedures – Hold Harmless Provisions a) Marketplace facilitators meeting either of the thresholds in Section 131.135(a) are required to register with the Department, file returns and remit tax for all sales made over the m…

Section 131.150 Marketplace Sellers – Obligations – Procedures – Hold Harmless Provisions a) Except as otherwise provided in this Section, a marketplace seller is not liable for State and local retailers' occupation taxes for sales of tangible personal property sold to Illinois p…

Section 131.155 Tax Sourcing Provisions a) Under Section 2 of the Retailers' Occupation Tax Act and Sections 2 and 2d of the Use Tax Act, the type of tax liability incurred by a retailer and the manner in which that liability is sourced depends upon the manner in which a retailer…

Section 131.160 Certified Service Providers – Obligations – Procedures – Hold Harmless Provisions a) A certified service provider (CSP) is an agent of a remote retailer that performs all of a remote retailer's sales tax functions, as outlined in the contract between the Departmen…

Section 131.165 Certified Automated Systems – Obligations – Procedures – Hold Harmless Provisions a) A certified automated system (CAS) is software that is designed for or by a remote retailer that wants to use certified tax calculation software but keep the responsibility for fi…

Section 131.170 Department Responsibilities a) Provision of Databases. No later than July 1, 2020, the Department will: 1) Provide and maintain an electronic database of defined product categories that identifies the taxability of each category. The Department will meet this requ…

Section 131.175 Local Taxing Jurisdiction Responsibilities a) Beginning February 1, 2022 and on or before February 1 of each year thereafter, the Department will make available to each local taxing jurisdiction the taxing jurisdiction's boundaries, determined by the Department, f…

Section 131.180 Application of Other Rules To avoid needless repetition, the substance and provisions of all Retailers' Occupation Tax Regulations (86 Ill. Adm. Code 130) shall apply to entities regulated by this Part, to the extent not in conflict with the provisions of this Par…

Section 131.ILLUSTRATION A: Leveling the Playing Field Retailer Flowchart – Provisions Controlling from January 1, 2021 through December 31, 2024 *If you are an Illinois retailer engaged in the occupation of making sales of tangible personal property in Illinois and you make sale…

Section 151.101 Nature of Vehicle Use Tax a) The Vehicle Use Tax is a privilege tax imposed on the privilege of using, in this State, motor vehicles of the First and Second Divisions, motorcycles, motor driven cycles, and motorized pedalcycles. b) The tax applies to motor vehicle…

Section 151.105 Basis and Rate of the Tax a) Prior to January 1, 1988, the rate of tax shall be 5% of the selling price for each purchase of a motor vehicle. b) Except as hereinafter provided, beginning January 1, 1988 and until January 1, 2022, the rate of tax shall be as follow…

Section 151.110 Title Application – Returns and Payment a) The purchaser shall file a return signed by the purchaser with the Department of Revenue on a form prescribed by the Department. b) Such return and payment from the purchaser shall be submitted to the Department after the…

Section 151.115 Nontaxable Transactions The tax does not apply to receipts from sales: a) If the use of the vehicle is otherwise taxed under the Use Tax Act; b) If the motor vehicle is bought and used by a governmental agency or a society, association, foundation or institution o…