Illinois Administrative Code

Section 380.115 Jurisdictional Questions If the Service Occupation Tax on a transaction is being remitted to the Department by the serviceman, the serviceman shall also pay Metro East Mass Transit district Service Occupation Tax to the Department on the same transaction if such s…

Section 380.120 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 380.125 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 380.130 Effective Date When a given Metro East Mass Transit District 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 district on or after the effe…

Section 390.101 Nature and Rate of the Tax If a Metro East Mass Transit District Retailers' Occupation Tax is imposed, the Board of Trustees of a Metro East Mass Transit District may impose tax upon the privilege of using, in the district, any item of tangible personal property w…

Section 390.105 Items Covered Items which are titled or registered with the State are motor vehicles, aircraft, watercraft, snowmobiles, and of implements of husbandry and special mobile equipment for which the owner decides to apply for an optional title. For the purposes of thi…

Section 390.110 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 and Subpart G as it pertains to registration…

Section 390.115 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 390.120 Effective Date When a given Metro East Mass Transit District Use Tax goes into effect, it applies to purchases made on or after the effective date of the ordinance imposing the tax. For this purpose, the date of the purchase is deemed to be the date of the deliver…

Section 395.101 Nature of the Metro-East Park and Recreation District Retailers' Occupation Tax a) Authority to Impose Tax 1) The Board of Directors of the Metro-East Park and Recreation District are authorized by the Metro-East Park and Recreation District Act [70 ILCS 1605] to …

Section 395.105 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 30(a) of the Metro-East Park and Recreation District Act. No special registrati…

Section 395.110 Claims to Recover Erroneously Paid Tax Claims for Multiple Taxes. If a claimant files a claim for refund on a transaction that was subject to State and local taxes administered by the Department, the claim need not be filed separately for each type of tax. A singl…

Section 395.115 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 Metro-East Park and Recreation District Retailers' Occupation Tax Law, shall app…

Section 395.120 Retailers' Occupation Tax Regulations To avoid needless repetition, the substance and provisions of all Retailers' Occupation Tax regulations (86 Ill. Adm. Code 130) that are not incompatible with the Metro-East Park and Recreation District Act shall apply to the …

Section 395.125 Penalties, Interest and Procedures All penalties (both civil and criminal) and 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 p…

Section 395.130 Effective Date An ordinance imposing or discontinuing the Metro-East Park and Recreation District Retailers' Occupation Tax, or an ordinance extending the imposition of a tax, shall be adopted and a certified copy filed with the Department either: a) on or before …

Section 396.101 Nature of the Metro-East Park and Recreation District Service Occupation Tax a) Authority to Impose Tax 1) The Board of Directors of the Metro-East Park and Recreation District are authorized by the Metro-East Park and Recreation Act to impose a service occupation…

Section 396.105 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 30(b) of the Metro-East Park and Recreation District Act. No spe…

Section 396.110 Claims to Recover Erroneously Paid Tax Claims for Multiple Taxes. If a claimant files a claim for refund on a transaction that was subject to State and local taxes administered by the Department, the claim need not be filed separately for each type of tax. A singl…

Section 396.115 Jurisdictional Questions a) When used in this Part, "district" means the Metro-East Park and Recreation District created under the Metro-East Park and Recreation District Act. b) If the Illinois Service Occupation Tax on a transaction is being remitted to the Depa…

Section 396.120 Service Occupation Tax Regulations To avoid needless repetition, the substance and provisions of all Service Occupation Tax Regulations (86 Ill. Adm. Code 140) that are not incompatible with the Metro-East Park and Recreation District Act shall apply to the tax im…

Section 396.125 Penalties, Interest and Procedures All penalties (both civil and criminal) and 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 p…

Section 396.130 Effective Date An ordinance or resolution imposing or discontinuing the Metro-East Park and Recreation District Service Occupation Tax, or an ordinance extending the imposition of a tax, shall be adopted and a certified copy filed with the Department either: a) on…

Section 420.1 Purpose This Part contains rules and regulations for administration of the duties vested in the Department of Revenue by Article VIII of the Liquor Control Act of 1934 [235 ILCS 5]. (Source: Added at 39 Ill. Reg. 14701, effective October 22, 2015)

Section 420.10 Gallonage Taxes a) Measure of Tax 1) Tax Imposed A) A tax is imposed upon the privilege of engaging in business as a manufacturer or as an importing distributor of alcoholic liquor. The tax shall be at the following rates: i) $1.39 per gallon for wine containing le…

Section 420.100 Carriers a) It shall be the duty of every railroad company, express company, common or contract carrier, and of every person, firm or corporation that shall bring, carry or transport alcoholic liquors into the State of Illinois for delivery in the State or which a…

Section 420.110 Sales to Governmental Bodies a) Sales to Governmental Bodies for Beverage Purposes: In general, manufacturers and importing distributors are liable for gallonage taxes with respect to alcoholic liquors sold by them to governmental bodies (foreign, Federal, State o…

Section 420.120 Warehousing of Liquors a) Certificate of Registration: Every warehouseman in Illinois who stores any alcoholic liquors for compensation shall make application to the Department for a Certificate of Registration for each location where liquors will be stored. The a…

Section 420.130 Non-Beverage User's Books and Records a) Every person licensed as a non-beverage user shall keep books and records which shall be available to investigators or auditors of the Department during regular business hours, and shall retain such books and records at his…

Section 420.140 Tax-Free Sales of Alcoholic Liquor for Use Aboard Ships Operating in Foreign Commerce Outside the Continental Limits of the United States a) Subject to the conditions stated in this Section, Illinois licensed manufacturers and importing distributors of alcoholic l…

Section 420.150 Criminal Investigations a) All information received by the Department from returns filed under this Act [Liquor Control Act of 1934], or from any investigation conducted under this Act, shall be confidential, except for official purposes, and any person who divulg…

Section 420.20 Claims to Recover Erroneously Paid Tax a) Requirements Generally: 1) Where a manufacturer or importing distributor pays, to the Department, an amount of liquor gallonage tax not due under the provisions of Article VIII of the Liquor Control Act of 1934, either as t…

Section 420.30 Shipments of Alcoholic Liquors Out of Illinois a) Pick-Ups in Illinois By Purchasers: 1) Manufacturers and importing distributors of alcoholic liquor incur liquor gallonage tax liability when they deliver alcoholic liquor in Illinois to a purchaser from another sta…

Section 420.40 Non-Beverage Alcoholic Preparations and Compounds a) Manufacturers who hold non-beverage user's licenses under the Act are not required to pay any gallonage tax when they sell any of the following products which contain alcoholic liquor, but which are unfit for bev…

Section 420.5 Definitions For purposes of this Part: "Act" means the Liquor Control Act of 1934 [235 ILCS 5]. "Airplane license" means a license described in Section 5-1(j) of the Act. "Alcohol" means the product of distillation of any fermented liquid, whether rectified or dilut…

Section 420.50 Non-Beverage Users of Alcoholic Liquors a) Alcoholic Liquors Purchased Free of Tax: 1) Any person holding a valid uncanceled and unrevoked non-beverage user's license issued by the Illinois Liquor Control Commission, and a proper permit therefor, as provided in Sec…

Section 420.60 Act Does Not Apply The requirements of the Act including the imposition of gallonage taxes, do not apply in the following cases: a) To denatured alcohol or wood alcohol. b) To alcohol used in the manufacture of denatured alcohol produced in accordance with Acts of …

Section 420.70 Tax Provisions of Act Do Not Apply The tax provisions of Article VIII of the Act do not apply to wine intended for use and used by any church or religious organization for sacramental purposes, provided that such wine shall be purchased from a licensed manufacturer…

Section 420.80 Monthly Return a) Requirement for Filing 1) Each manufacturer and importing distributor of alcoholic liquor must file a return on the form approved and provided by the Department between the 1st and 15th day of each calendar month, covering transactions in alcoholi…

Section 420.90 Books and Records a) Manufacturers, Importing Distributors and Foreign Importers: It is the duty of each manufacturer, importing distributor and foreign importer to keep, at his licensed address or place of business, complete and accurate records of all sales or ot…

Section 422.100 Nature of the Tax a) Beginning September 1, 2019, the Cannabis Cultivation Privilege Tax Law imposes a tax on the privilege of cultivating cannabis in this State at the rate of 7% of gross receipts received from the first sale of cannabis by the cultivator. [410 I…

Section 422.105 Definitions "Act" means the Cannabis Regulation and Tax Act [410 ILCS 705]. "Cannabis" means marijuana, hashish, and other substances that are identified as including any parts of the plant Cannabis sativa and including derivatives or subspecies, such as indica, o…

Section 422.110 Tax Imposed a) Beginning September 1, 2019, the Tax is imposed upon the privilege of cultivating cannabis at the rate of 7% of the gross receipts from the first sale of cannabis by a cultivator. [410 ILCS 705/60-10(a)] For purposes of this Section, "first sale" do…

Section 422.115 Returns and Payment of Tax a) Each person who is required to pay the Tax imposed by the Law 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 address…

Section 422.120 Infuser Information Returns and Books and Records a) Upon request of the Department, an infuser shall file an information return with the Department, no later than the 20th day of the month for the preceding month, by electronic means and in a format prescribed by…

Section 422.125 Registration of Cultivators a) It shall be unlawful for any cultivator to engage in the business of selling cannabis to cannabis business establishments in this State without a certificate of registration from the Department. Every cultivator and craft grower subj…

Section 422.130 Revocation of Certificate 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 t…

Section 422.135 Books and Records a) Every cultivator shall keep books and records of all sales of cannabis, 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 pertin…

Section 422.140 Invoices Issued by a Cultivator Every sales invoice for cannabis issued by a cultivator to a cannabis business establishment shall contain the cultivator's certificate of registration number assigned under the Law, date, invoice number, purchaser's name and addres…

Section 422.145 Penalties and Interest a) All provisions of the Uniform Penalty and Interest Act [35 ILCS 735] that are not inconsistent with the Law shall apply. b) The penalties contained in Section 13 of the Retailers' Occupation Tax Act [35 ILCS 120] that are not inconsistent…