Illinois Administrative Code

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…

Section 152.101 Nature of the Aircraft Use Tax a) The Aircraft Use Tax is a privilege tax imposed on the privilege of using, in this State, aircraft as defined in Section 3 of the Illinois Aeronautics Act. The tax applies to aircraft acquired by gift, transfer, or non-retail purc…

Section 152.105 Basis and Rate of the Tax a) The rate of tax shall be 6.25% of the selling price for each non-retail purchase of aircraft that qualifies under this Part. b) Tax shall be imposed on the selling price of an aircraft. However, the selling price shall not be less than…

Section 152.110 Returns and Payment a) The purchaser, donee or transferee shall file a return signed by the purchaser, donee and transferee with the Department of Revenue on a form prescribed by the Department. The Department may request that the FAA bill of sale and the purchase…

Section 152.115 Nontaxable Transactions a) The tax does not apply: 1) if the use of the aircraft is otherwise taxed under the Use Tax Act [35 ILCS 105]; 2) if the aircraft is bought and used by a governmental agency or a society, association, foundation, or institution organized …

Section 153.101 Definitions As used in this Part, the terms listed below are defined as follows: "Department" means the Department of Revenue. "Immediate family member" means a spouse, mother, father, brother, sister, or child of the transferor. "Personal watercraft" means a vess…

Section 153.105 Nature of the Watercraft Use Tax The Watercraft Use Tax is a privilege tax imposed on the privilege of using, in this State, watercraft acquired by gift, transfer, or non-retail purchase after September 1, 2004. The tax is imposed on the use of watercraft in this …

Section 153.110 Basis and Rate of the Tax a) Non-Retail Sales of Watercraft The rate of tax is 6.25% of the purchase price for each watercraft that is subject to tax under the Law [35 ILCS 158/15-15]. However, the purchase price shall not be less than the fair market value of the…

Section 153.115 Nontaxable Transactions The tax imposed by the Watercraft Use Tax Law does not apply if: a) the use of the watercraft is otherwise taxed under the Use Tax Act; b) the watercraft is bought and used by a governmental agency or a society, association, foundation, or …

Section 153.120 Returns and Payment a) The purchaser, transferee, or donee shall file with the Department a return signed by the purchaser, transferee, or donee on a form prescribed by the Department. The return shall contain a verification in substantially the following form and…

Section 160.101 Nature of the Tax a) The Service Use Tax is a privilege tax imposed on the privilege of using, in this State, tangible personal property that is received anywhere as an incident to a purchase of service from a serviceman, as "serviceman" is defined in the Act. How…

Section 160.105 Definitions For definitions of terms other than "Use", "Purchased from a Serviceman", "Purchaser", "Sale of Service", "Selling Price", and "Serviceman maintaining a place of business in this State", see Section 140.201 of the Service Occupation Tax Regulations (86…

Section 160.110 Kinds of Uses And Users Not Taxed a) To prevent actual or likely multistate taxation, the tax does not apply to the use of tangible personal property in this State under the following circumstances: 1) the use, in this State, of property acquired outside this Stat…

Section 160.111 Commercial Distribution Fee Sales Tax Exemption (Repealed) (Source: Repealed at 48 Ill. Reg. 10710, effective July 2, 2024)

Section 160.115 Collection Of The Service Use Tax By Servicemen a) Servicemen who incur and remit Service Occupation Tax to the Department; or servicemen who come within the definition of a "Serviceman maintaining a place of business in this State" (as set out in Section 160.105 …

Section 160.116 Persons Who Lease Tangible Personal Property to Exempt Hospitals a) Effective January 1, 1996, through December 31, 2000, and on and after August 2, 2001, computers and communications equipment utilized for any hospital purpose and equipment used in the diagnosis,…

Section 160.117 Persons Who Lease Tangible Personal Property to Governmental Bodies a) Effective January 1, 1996, through December 31, 2000, and on and after August 2, 2001, tangible personal property transferred incident to a sale of service to a lessor who leases that property …

Section 160.120 Receipt For The Tax (Repealed) (Source: Repealed at 25 Ill. Reg. 5015, effective March 23, 2001)

Section 160.125 Special Information For Users a) Purchasers incurring Service Use Tax liability that is not paid to a serviceman authorized or required to collect the tax (see Section 160.101(g) of this Part) shall pay the Service Use Tax directly to the Department. Such remittan…

Section 160.130 Registration Of Servicemen a) A serviceman maintaining a place of business in this State, if required to register under the Retailers' Occupation Tax Act, or under the Use Tax Act, or under the Service Occupation Tax Act, need not obtain an additional Certificate …

Section 160.135 Serviceman's Return a) Every serviceman required or authorized to collect the Service Use Tax must file a return each month by the twentieth day of the month covering the preceding calendar month except when the serviceman is authorized to file tax returns on a qu…

Section 160.136 Books and Records a) Every serviceman required or authorized to collect taxes under the Act and every user who is subject to the tax imposed by the Act shall keep such records, receipts, invoices and other pertinent books, documents, memoranda and papers as the De…

Section 160.140 Penalties, Interest, Statute of Limitations and Administrative Procedures Civil penalties, provisions concerning interest and procedures (such as the making of assessments, the venue and mode of conducting hearings, subpoenas, matters pertaining to judicial review…

Section 160.145 Incorporation Of Illinois Service Occupation Tax Regulations By Reference To avoid needless repetition, the substance and provisions of all Illinois Service Occupation Tax Regulations (86 Ill. Adm. Code 140), (whether characterized as Rules, Articles or by some ot…

Section 160.150 Claims To Recover Erroneously Paid Tax – Limitations – Procedures a) Limitations Upon Claims 1) If it shall appear that an amount of tax or penalty or interest has been paid in error under the Service Use Tax Act to the Department by a purchaser, as distinguished …

Section 160.151 Verified Credit a) Verified credit. A verified credit is a specific type of credit arising under Section 3 of the Retailers' Occupation Tax Act, which states: If any payment provided for in this Section exceeds the taxpayer's liabilities under this Act, the use Ta…

Section 160.155 Disposition Of Credit Memoranda By Holders Thereof a) Assignment Of Credit Memoranda 1) Credit memoranda issued hereunder may be assigned or transferred only after a request for that purpose is filed with the Department upon forms prescribed and furnished by it, a…

Section 160.160 Refunds In case the Department determines that the claimant is entitled to a refund, such refund shall be made only from the Aviation Fuel Sales Tax Refund Fund or from such appropriation as may be available for that purpose, as appropriate. If it appears unlikely…

Section 160.165 Interest a) Interest paid by the Department to taxpayers and interest charged to taxpayers by the Department shall be at the rate set forth in Section 3-2 of the Uniform Penalty and Interest Act. [35 ILCS 735/3-2] See 86 Ill. Adm. Code 700, Uniform Penalty and Int…

Section 160.170 Applicability of Regulations By Reference To avoid needless repetition, the substance and provisions of 86 Ill. Adm. Code 150.803 (excluding the provisions limiting the applicability of Section 150.803 to the period October 1, 2018, through December 31, 2020) and …

Section 160.175 Applicability of Retailers' Occupation Tax Act and Uniform Penalty and Interest Act All of the provisions of Sections 1d, 1e, 1f, 1i, 1j, 1j.1, 1k, 1m, 1n, 1o, 2-6, 2-12, 2-54, 2a, 2b, 2c, 3 (except as to the disposition by the Department of the money collected un…

Section 195.100 Nature of the Tax a) Beginning January 1, 2020, the Parking Excise Tax Act ("Act") [35 ILCS 525] imposes a tax on the privilege of using in this State a parking space in a parking area or garage for the use of parking one or more motor vehicles, recreational vehic…

Section 195.105 Definitions "Act" means the Parking Excise Tax Act [35 ILCS 525]. "Booking intermediary" means any person or entity that facilitates the processing and fulfillment of reservation transactions between an operator and a person or entity desiring parking in a parking…

Section 195.110 Tax Imposed a) Beginning on January 1, 2020, a tax is imposed on the privilege of using in this State a parking space in a parking area or garage for the use of parking one or more motor vehicles, recreational vehicles, or other self-propelled vehicles. 1) The tax…

Section 195.115 Exemption from Tax The tax imposed by the Act shall not apply to: a) Parking in a parking area or garage operated by the federal government or its instrumentalities that has been issued an active tax exemption number by the Department under Section 1g of the Retai…

Section 195.120 Collection of Tax a) Beginning with bills issued or charges collected for a purchase of a parking space in a parking area or garage on and after January 1, 2020, the tax imposed by the Act shall be collected from the purchaser by the operator, or, beginning Januar…

Section 195.125 Filing of Returns a) Except as otherwise provided in this Section, on or before the last day of each calendar month, every operator engaged in the business of providing to purchasers parking areas and garages in this State during the preceding calendar month and e…

Section 195.130 Books and Records a) Every operator and booking intermediary shall keep records and books of all sales of parking spaces, together with invoices, sales records, copies of bills of sale, and other pertinent papers and documents. For purposes of this Section, "recor…

Section 195.135 Registration of Operators and Booking Intermediaries a) A person who engages in business as an operator of a parking area or garage in this State, or, beginning January 1, 2024, a booking intermediary that directly charges to a customer a separately stated service…

Section 195.140 Revocation of Certificate of Registration a) The Department may, after notice and a hearing, revoke the certificate of registration of any operator or booking intermediary who violates any of the provisions of the Act or this Part. Before revocation of a certifica…

Section 195.145 Valet Services a) Persons engaged in the business of providing valet services are subject to the tax imposed by the Act on the purchase price received in connection with their valet parking operations (Sections 10-40(a) of the Act). It shall be presumed that the c…

Section 195.150 Incorporation by Reference All of the provisions of Sections 1, 2a, 2b, 3 (except provisions relating to transaction returns and except for provisions that are inconsistent with the Act, in respect to all provisions of those Sections other than the State rate of t…

Section 200.101 Scope and Construction a) Scope. This Part governs the practice and procedure in all contested cases in the Office of Administrative Hearings of the Illinois Department of Revenue (Department), including but not limited to statutory references cited in the authori…

Section 200.105 Definitions The following meanings are to be given the terms used in this Part: Administrative Law Judge. An attorney admitted to practice law by, and in good standing before the Illinois Supreme Court who is duly authorized and designated in writing by the Direct…