Illinois Administrative Code

Section 230.105 Registration and Returns a) A serviceman's registration under the Service Occupation Tax Act [35 ILCS 115] or the Retailers' Occupation Tax Act [35 ILCS 120] is sufficient for the purposes of the Home Rule County Service Occupation Tax Law. No special registration…

Section 230.110 Claims to Recover Erroneously Paid Tax Claims for Multiple Taxes. If a claimant files a claim for refund on a transaction which was subject to State and local taxes administered by the Department, the claim need not be filed separately for each type of tax. A sing…

Section 230.115 Jurisdictional Questions a) When used in this Part, "county" includes all territory located within the county, including all territory within cities, villages or incorporated towns, including an incorporated town which has superseded a civil township. b) If the Il…

Section 230.120 Incorporation of Service Occupation Tax Regulations by Reference To avoid needless repetition, the substance and provisions of all Service Occupation Tax Regulations (86 Ill. Adm. Code 140) which are not incompatible with the Home Rule County Service Occupation Ta…

Section 230.125 Penalties, Interest and Procedures All penalties (both civil and criminal), provisions concerning interest and procedures (such as the making of assessments, the venue and mode of conducting hearings, subpoenas, matters pertaining to judicial review and other proc…

Section 230.130 Effective Date An ordinance or resolution imposing or discontinuing or effecting a change in the rate of a Home Rule County Service Occupation Tax shall either: be adopted and a certified copy filed with the Department on or before the first day of April, whereupo…

Section 270.101 Nature of the Home Rule Municipal Retailers' Occupation Tax a) Authority to Impose Tax 1) Pursuant to Section 8-11-1 of the Illinois Municipal Code [65 ILCS 5], the corporate authorities of a home rule municipality may impose a tax upon all persons engaged in the …

Section 270.105 Registration and Returns a) Separate Registration not Required A retailer's registration under the Retailers' Occupation Tax Act [35 ILCS 120] is sufficient for the purposes of the Home Rule Municipal Retailers' Occupation Tax Act. No special registration for a Ho…

Section 270.110 Claims to Recover Erroneously Paid Tax a) Incorporation by Reference In general, the provisions of Subpart O of the Illinois Retailers' Occupation Tax (86 Ill. Adm. Code 130) shall apply. b) Claims for Multiple Taxes If a claimant files a claim for refund on a tra…

Section 270.115 Jurisdictional Questions a) Definitions When used in this Part, "Municipality" includes all territory located within the municipality, and refers to all cities, villages or incorporated towns, including an incorporated town that has superseded a civil township. Wh…

Section 270.120 Incorporation of Retailers' Occupation Tax Regulations by Reference To avoid needless repetition, the substance and provisions of all Retailers' Occupation Tax Regulations (86 Ill. Adm. Code 130), are incorporated herein by reference and made a part hereof. (Sourc…

Section 270.125 Penalties, Interest and Procedures All penalties (both civil and criminal), provisions concerning interest and procedures (such as the making of assessments, the venue and mode of conducting hearings, subpoenas, matters pertaining to judicial review and other proc…

Section 270.130 Effective Date An ordinance or resolution imposing or discontinuing or effecting a change in the rate of a Home Rule Municipal Retailers' Occupation Tax shall either: be adopted and a certified copy filed with the Department on or before the first day of April, wh…

Section 280.101 Nature of the Home Rule Municipal Service Occupation Tax a) Authority to Impose Tax 1) Pursuant to Section 8-11-5 of the Illinois Municipal Code [65 ILCS 5], the corporate authorities of a home rule municipality may impose a tax upon all persons engaged, in such m…

Section 280.105 Registration and Returns a) A serviceman's registration under the Service Occupation Tax Act [35 ILCS 115] or the Retailers' Occupation Tax Act [35 ILCS 120] is sufficient for the purposes of the Home Rule Municipal Service Occupation Tax Act. No special registrat…

Section 280.110 Claims to Recover Erroneously Paid Tax a) Incorporation by Reference In general, the provisions of Subpart N of the Service Occupation Tax Regulations (86 Ill. Adm. Code 140) shall apply. b) Claims for Multiple Taxes If a claimant files a claim for refund on a tra…

Section 280.115 Jurisdictional Questions If the Illinois Service Occupation Tax on a transaction is being remitted to the Department by the serviceman, the serviceman shall also pay Home Rule Municipal Service Occupation Tax to the Department on the same transaction if such servi…

Section 280.120 Incorporation of Service Occupation Tax Regulations by Reference To avoid needless repetition, the substance and provisions of all Service Occupation Tax Regulations (86 Ill. Adm. Code 140), except Subpart A as it pertains to rate, are incorporated herein by refer…

Section 280.125 Penalties, Interest and Procedures All penalties (both civil and criminal), provisions concerning interest and procedure (such as the making of assessments, the venue and mode of conducting hearings, subpoenas, matters pertaining to judicial review and other proce…

Section 280.130 Effective Date An ordinance or resolution imposing or effecting a change in the rate of a Home Rule Municipal Service Occupation Tax shall either: be adopted and a certified copy filed with the Department on or before the first day of April, whereupon the Departme…

Section 295.101 Nature and Rate of the Tax The corporate authorities of a home rule municipality may impose a tax upon the privilege of using, in such municipality, any item of tangible personal property which is purchased at retail from a retailer, and which is titled or registe…

Section 295.105 Items Covered Items which are titled or registered with the State are motor vehicles, aircraft, watercraft, snowmobiles, and implements of husbandry and special mobile equipment for which the owner decides to apply for an optional title. For the purposes of this P…

Section 295.110 Incorporation of Use Tax Regulations by Reference To avoid needless repetition, the substance and provisions of all Use Tax Rules (86 Ill. Adm. Code 150), except Subpart A as it pertains to subject matter and rate; Subpart G as it pertains to registration of out-o…

Section 295.115 Penalties, Interest and Procedures All provisions concerning penalties (both civil and criminal) and procedures (such as the making of assessments, the venue and mode of conducting hearings, subpoenas, the filing, processing and disposition of claims, matters pert…

Section 295.120 Effective Date An ordinance or resolution imposing or discontinuing or effecting a change in the rate of a Home Rule Municipal Use Tax administered by the Illinois Department of Revenue shall either: be adopted and a certified copy filed with the Department on or …

Section 320.101 Nature of the Regional Transportation Authority Retailers' Occupation Tax a) Authority to Impose Tax The Board of Directors of the Regional Transportation Authority is authorized to impose a Regional Transportation Retailers' Occupation Tax upon all persons engage…

Section 320.105 Registration and Returns a) Separate Registration not Required A retailer's registration under the Retailers' Occupation Tax Act [35 ILCS 120] is sufficient for the purposes of Section 4.03(e) of the Regional Transportation Authority Act. No special registration f…

Section 320.110 Claims to Recover Erroneously Paid Tax Claims for Multiple Taxes. If a claimant files a claim for refund on a transaction which was subject to State and local taxes administered by the Department, the claim need not be filed separately for each type of tax. A sing…

Section 320.115 Jurisdictional Questions The substance and provisions of 86 Ill. Adm. Code 270.115 of the Home Rule Municipal Retailers' Occupation Tax Regulations which are not incompatible with the Regional Transportation Authority Retailers’ Occupation Tax Law, shall apply to …

Section 320.120 Incorporation of the Retailers' Occupation Tax Regulations by Reference To avoid needless repetition, the substance and provisions of all Retailers' Occupation Tax Regulations (86 Ill. Adm. Code 130), are incorporated herein by reference and made a part hereof. (S…

Section 320.125 Penalties, Interest and Procedures All penalties (both civil and criminal), provisions concerning interest and procedures (such as the making of assessments, the venue and mode of conducting hearings, subpoenas, matters pertaining to judicial review and other proc…

Section 320.130 Effective Date a) The Regional Transportation Authority Retailers' Occupation Tax is effective November 1, 1979. It applies to sales made in the course of the seller's engaging in the business of selling tangible personal property at retail within the region on or…

Section 330.101 Nature of the Regional Transportation Authority Service Occupation Tax a) Authority to Impose Tax 1) The Board of Directors of the Regional Transportation Authority is authorized to impose a tax upon all persons engaged in the business of making sales of service w…

Section 330.105 Registration and Returns a) A serviceman's registration under the Service Occupation Tax Act [35 ILCS 115] or the Retailers' Occupation Tax Act [35 ILCS 120] is sufficient for the purposes of Section 4.03(f) of the Regional Transportation Authority Act. No special…

Section 330.110 Claims to Recover Erroneously Paid Tax Claims for Multiple Taxes. If a claimant files a claim for refund on a transaction which was subject to State and local taxes administered by the Department, the claim need not be filed separately for each type of tax. A sing…

Section 330.115 Jurisdictional Questions If the Service Occupation Tax on a transaction is being remitted to the Department by the serviceman, the serviceman shall also pay Regional Transportation Authority Service Occupation Tax to the Department on the same transaction if such …

Section 330.120 Incorporation of Service Occupation Tax Regulations by Reference To avoid needless repetition, the substance and provisions of all Service Occupation Tax Regulations (86 Ill. Adm. Code 140), except Service Occupation Tax Subpart A as it pertains to rate, are incor…

Section 330.125 Penalties, Interest and Procedures All penalties (both civil and criminal), provisions concerning interest and procedures (such as the making of assessments, the venue and mode of conducting hearings, subpoenas, matters pertaining to judicial review and other proc…

Section 330.130 Effective Date When a given Regional Transportation Authority Service Occupation Tax goes into effect, it applies to sales of service made in the course of the serviceman's engaging in the business of selling services within the taxing metropolitan region on or af…

Section 340.101 Nature and Rate of the Tax If a Regional Transportation Authority Retailers' Occupation Tax is imposed, the Board of Directors of the Regional Transportation Authority may impose a tax upon the privilege of using, in the metropolitan region, any item of tangible p…

Section 340.105 Items Covered Items which are titled or registered with the State are motor vehicles, aircraft, watercraft, snowmobiles, and implements of husbandry and special mobile equipment for which the owner decides to apply for an optional title. For the purposes of this P…

Section 340.110 Incorporation of Use Tax Regulations by Reference To avoid needless repetition, the substance and provisions of all Use Tax Regulations (86 Ill. Adm. Code 150), except Subpart A as it pertains to subject matter and rate; Subpart G as it pertains to registration of…

Section 340.115 Penalties, Interest and Procedures All penalties (both civil and criminal), provisions concerning interest and procedures (such as the making of assessments, the venue and mode of conducting hearings, subpoenas, the filing, processing and disposition of claims, ma…

Section 340.120 Effective Date The effective date of the Regional Transportation Authority Retailers' Occupation Tax ordinance imposing the tax is November 1, 1979. It applies to purchases made on or after the effective date of the ordinance imposing the tax. For this purpose, th…

Section 370.101 Nature of the Metro East Mass Transit District Retailers' Occupation Tax a) Authority to Impose Tax The Board of Trustees of a Metro East Mass Transit District is authorized to impose a retailers' occupation tax upon all persons engaged in the business of selling …

Section 370.105 Registration and Returns a) Separate Registration not Required A retailer's registration under the Retailers' Occupation Tax Act [35 ILCS 120] is sufficient for the purposes of Section 5.01(b) of the Local Mass Transit District Act. No special registration for a M…

Section 370.110 Claims to Recover Erroneously Paid Tax Claims for Multiple Taxes. If a claimant files a claim for refund on a transaction which was subject to State and local taxes administered by the Department, the claim need not be filed separately for each type of tax. A sing…