Illinois Administrative Code

Section 440.220 Tax-Free Sales of Cigarettes 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 distributors of cigarettes may make tax-free sales of cigaret…

Section 440.230 Claims for Credit or Refund a) If it appears, after claim is filed with the Department, that an amount of tax or penalty has been paid that was not due under the Cigarette Tax Act, whether as the result of a mistake of fact or an error of law, except as provided, …

Section 440.240 Protest Procedures a) Any person aggrieved by any decision of the Department under Section 4 of the Act (denial of distributor's license) may, within 20 days after notice of the decision, file a written protest and request a hearing. (See 86 Ill. Adm. Code 200, Pr…

Section 440.250 Criminal Investigations a) All information received by the Department from returns or reports filed under this Act [Cigarette Tax Act], or from any investigation conducted under this Act, shall be confidential, except for official purposes, and any person who divu…

Section 440.30 Tax − Who Liable For a) All retailers of cigarettes as defined in Section 1 of the Act are liable for the tax therein imposed. Distributors of cigarettes are required to prepay the tax and to collect it as a separate item from retailers. b) The Act defines "retaile…

Section 440.40 Design The Department shall adopt the design or designs of the tax stamps or alternative tax indicia and shall procure the printing of such stamps or alternative tax indicia in such amounts and denominations as it deems necessary to provide for the affixation of th…

Section 440.50 Tax Stamps − When and By Whom Affixed: License or Permit Required a) The Department, or any person authorized by the Department, will sell tax stamps only to licensed distributors. It shall be unlawful for any person to engage in the business as a distributor of ci…

Section 440.60 Tax Stamps – How Affixed a) Adhesive tax stamps furnished and sold by the Department must be physically "affixed" to original packages of cigarettes. b) Adhesive tax stamps shall be securely attached to each original package of cigarettes so as to be clearly visibl…

Section 440.70 Tax Stamps – Affixed Out of State Nothing in the Act prevents any licensed distributor engaged in the sale of cigarettes in this State, who purchases such cigarettes outside this State and brings or causes the same to be brought within this State for sale or other …

Section 440.75 Cigarette Package Sizes; Sale of Individual or Loose Cigarettes Prohibited; Penalties a) Cigarettes may only be sold in packages of 20 or 25 cigarettes. The sale of individual or loose cigarettes is prohibited. If an authorized agent of the Department finds open pa…

Section 440.80 Transporter Permits a) Persons transporting within this State unstamped original packages containing more than 2,000 cigarette in any single lot or shipment and who are not otherwise excepted under Section 9C of the Cigarette Tax Act must obtain a Cigarette Transpo…

Section 440.90 Tax Stamps − Purchase of: Cost: Discount a) Sales of stamps shall be made by the Department, or any person authorized by the Department, to licensed distributors in proper denominations, subject to discounts as explained in subsection (b). The discount shall be all…

Section 445.10 Definitions "Affiliate" means a person who directly or indirectly owns or controls, is owned or controlled by, or is under common ownership or control with, another person. Solely for purposes of this definition, the terms "owns," "is owned," and "ownership" mean o…

Section 445.20 Tobacco Product Escrow Reporting Requirements a) Any tobacco product manufacturer selling cigarettes to consumers within the State of Illinois (whether directly or through a distributor, retailer, or similar intermediary or intermediaries) after June 30, 1999 is re…

Section 450.10 Nature and Rate of Tax a) The Cigarette Use Tax is imposed upon the privilege of using cigarettes in this State, and the tax rate is 99 mills per cigarette or $1.98 on a package of 20 cigarettes through June 30, 2019; and, beginning July 1, 2019, the tax rate is 14…

Section 450.100 Sample Packages of Cigarettes--Stamps or Other Evidence of Tax Collection Affixed Sample packages of cigarettes may not be distributed in this State without Illinois cigarette use tax stamps of the proper denominations being affixed, or without evidence imprinted …

Section 450.110 Forfeited Cigarettes and Vending Machines When any original packages of cigarettes or an cigarette vending device shall have been declared forfeited to the State by the Department, as provided in Section 25 of the Act, and when all proceedings for the judicial rev…

Section 450.120 Claims for Credit or Refund a) If it appears, after claim is filed with the Department, that an amount of tax or penalty has been paid that was not due under the Cigarette Use Tax Act, whether as the result of a mistake of fact or an error of law, except as herein…

Section 450.130 Protest Procedures a) Any person aggrieved by any decision of the Department under Section 4 of the Act (denial of distributor's license) may, within 20 days after notice of the decision, file a written protest and request a hearing. (See 86 Ill. Adm. Code 200, Pr…

Section 450.140 Criminal Investigations a) All information received by the Department from returns or reports filed under this Act [Cigarette Use Tax Act], or from any investigation conducted under this Act, shall be confidential, except for official purposes, and any person who …

Section 450.20 Tax Stamps – Affixed Out of State Nothing in the Act prevents any licensed distributor engaged in the sale of cigarettes in this State, who purchases such cigarettes outside this State and brings or causes the same to be brought within this State for sale or other …

Section 450.30 Licenses and Permits – Bonds a) Any distributor maintaining a place of business in this State is required to be licensed as a distributor under the Act, provided that the distributor need not obtain the license if a distributor is required to procure a license or a…

Section 450.40 Reports and Returns a) When cigarettes are acquired for use in this State by a person (including a distributor as well as any other person), who did not pay the cigarette use tax to a distributor, the person, within 30 days after acquiring the cigarettes, shall fil…

Section 450.50 Books and Records; Invoices; Penalties a) Books and Records 1) Distributors and Persons that Have Not Paid the Tax Due Under the Act. Every distributor required or authorized to collect taxes imposed by the Cigarette Use Tax Act and every person using, in this Stat…

Section 450.60 Unused Stamps – Sale of – Notice to Department – Mutilated Stamps The provisions of 86 Ill. Adm. Code 440.120, 440.130 and 440.140 (Cigarette Tax Act rules) apply when the distributor who is involved holds a permit or is licensed under the Act, as distinguished fro…

Section 450.70 Cigarettes Used Outside Illinois The cigarette use tax does not apply to cigarettes sold for use outside Illinois, but this conclusion has no effect upon the question of the taxability or exemption of a distributor who is licensed or who holds a permit to act as a …

Section 450.80 Purchase of Cigarettes by Governmental Bodies for Use No exemption from the cigarette use tax can be claimed merely because of the fact that the purchaser for use is a State or local governmental body. Under the doctrine of intergovernmental immunity, the cigarette…

Section 450.90 Credit for Stamps that Are Damaged, Unused, Destroyed or on Packages Returned to the Manufacturer Holders of permits and distributors who are licensed under the Cigarette Use Tax Act, rather than under the Cigarette Tax Act, may file claims for credit with the Depa…

Section 460.101 Nature and Scope of the Tax a) The Coin-Operated Amusement Device and Redemption Machine Tax Act (the Act) imposes an annual privilege tax on the privilege of operating, in this State: 1) every coin-in-the-slot-operated amusement device in this State, including a …

Section 460.105 Illustrations of Taxable and Nontaxable Coin-Operated Amusement Devices and Redemption Machines a) Coin-operated Amusement Devices – Taxable Devices 1) To be taxable, the device must be coin-operated, or operated by the insertion of tokens, chips or similar object…

Section 460.110 Privilege Tax Decals a) Obtaining Privilege Tax Decals 1) Every person, firm, limited liability company, or corporation displaying any taxable amusement device or redemption machine to be played or operated by the public at any place owned or leased by such person…

Section 470.101 Definitions When used in this Part, the following words and phrases shall have the following meanings: "Act" means the Gas Revenue Tax Act [35 ILCS 615]. "Department" means the Illinois Department of Revenue. "Director" means the Director of the Department. "Gross…

Section 470.105 Disposition of Tax Monies All monies received by the Department under the Act are required to be paid into the General Revenue Fund in the State Treasury. (Source: Amended at 43 Ill. Reg. 7463, effective June 18, 2019)

Section 470.110 Imposition of Tax a) There is imposed upon persons engaged in the business of distributing, supplying, furnishing or selling gas to persons, for use or consumption and not for resale, a tax at the rate of 5% of the gross receipts from any such business, 2.4 cents …

Section 470.115 Effective Period of Act The Gas Revenue Tax Act became effective July 24, 1945. (Source: Amended at 43 Ill. Reg. 7463, effective June 18, 2019)

Section 470.120 Returns a) Except as provided in this Section, every taxpayer upon whom the tax is imposed must file a return with the Department by the 15th of each month covering the preceding month. Each return shall set forth the information required by this Section. b) If th…

Section 470.125 Gross Amount of Transactions or Billings Basis of Tax a) The Department will grant permission to a taxpayer to file returns required by the Act and to pay a tax imposed by the Act on the basis of gross amount of transactions or gross billings of services covered b…

Section 470.130 Certificate of Registration a) An application for a Certificate of Registration shall be filed with the Department by every person subject to the Gas Revenue Tax Act. The Department will assign an account number to each taxpayer and will issue a Certificate of Reg…

Section 470.131 Enterprise Zone Exemption a) The pass-on of municipal and State utility taxes added to a business' utility bills as additional charges shall be exempt for a business enterprise located within an area designated by a county or municipality as an enterprise zone pur…

Section 470.132 Reimagining Energy and Vehicles in Illinois Act Project Site Exemption a) A public utility shall not charge customers, who are certified by the Department of Commerce and Economic Opportunity ("DCEO") under Section 95 of the Reimagining Energy and Vehicles in Illi…

Section 470.133 Manufacturing Illinois Chips for Real Opportunity (MICRO) Act Project Site Exemption a) A public utility shall not charge customers, who are certified by the Department of Commerce and Economic Opportunity ("DCEO") under Section 110-95 of the Manufacturing Illinoi…

Section 470.135 Books and Records a) A taxpayer must make and maintain complete records covering receipts from all sources, including receipts from transactions not included in the measure of the tax. A taxpayer's records are required clearly to indicate the complete information …

Section 470.140 Claims to Recover Erroneously Paid Tax a) When a taxpayer has paid to the Department any tax or penalty or interest not due under the provisions of the Act, either as a result of a mistake of fact or an error of law, the taxpayer may file a claim for credit on the…

Section 470.145 Furnishing of Gas a) The tax applies with respect to the consideration received by a taxpayer for gas distributed, supplied, furnished or sold to any person in a taxable transaction for use or consumption and not for resale. All such receipts are within the Act. T…

Section 470.150 Gas Sold to and by Building Operators a) Persons owning, operating or leasing buildings, who purchase gas services and rebill them as gas services to tenants, make the final sale or distribution of the services and become liable for tax measured by their gross rec…

Section 470.155 Transactions in Interstate Commerce a) The tax is not imposed upon any taxpayer with respect to any transaction in interstate commerce to the extent that the transactions may not, under the Constitution and statutes of the United States, be made the subject of tax…

Section 470.160 Sales of Gas to the United States Government a) Taxpayers are not liable for tax with respect to their receipts from gas distributed, supplied, furnished or sold to the United States Government, including its unincorporated departments, agencies or instrumentaliti…

Section 470.165 Services Furnished the State of Illinois, its Departments, Agencies, Counties, Municipalities or Other Political Subdivisions Taxpayers are liable for tax with respect to gross receipts from the furnishing of gas to the State of Illinois, its Departments, agencies…

Section 470.170 Services Furnished to Religious, Scientific, Educational and Charitable Institutions Taxpayers are liable for tax with respect to gross receipts from the furnishing of gas to any religious, scientific, educational or charitable institution for use or consumption a…

Section 470.171 Exclusion for Charges Made to Customers Who Acquired Contractual Rights to Purchase Out-of-State Gas or Gas Services Prior to March 1, 1995 (Repealed) (Source: Repealed at 43 Ill. Reg. 7463, effective June 18, 2019)