Illinois Administrative Code

Section 470.172 Exclusion from Tax for Transactions Involving Customers Who Incur Gas Use Tax a) Transactions Subject to Gas Use Tax. Beginning with charges billed on and after October 1, 2003, no tax is imposed under this Part on transactions with customers who incur a tax liabi…

Section 470.175 Meter Readings a) When a taxpayer distributes, supplies, furnishes or sells gas for use or consumption and not for resale through meters, the charge for the services furnished being dependent upon the quantities metered, and when the taxpayer has followed the cust…

Section 470.180 Services Furnished to Officers or Employees A taxpayer is liable for tax with respect to gross receipts from services under the Act furnished to his or her officers or employees, whether at regular rates or at reduced rates. This Section applies equally when the c…

Section 470.185 Interdepartmental Transfers a) The furnishing of gas between the various departments of a taxpayer does not result in any liability for tax under the Act, notwithstanding that one department of the taxpayer receiving gas services is, for accounting purposes, charg…

Section 470.190 Discounts, Penalties and Finance or Interest Charges a) When taxpayers allow discounts from gross charges for services under the Act because of prompt payment of accounts, the amounts of the discounts are not included within gross receipts by which tax is computed…

Section 470.195 Sales of Appliances, Equipment or Services Subject to Other Tax Acts a) Taxpayers should not include in receipts by which they compute their tax liability under the Act any receipts from the sale of tangible personal property for use or consumption with respect to…

Section 471.101 Definitions "Delivering supplier maintaining a place of business in this State", or any like term, means any delivering supplier having or maintaining within this State, directly or by a subsidiary, an office, distribution facility, sales office or other place of …

Section 471.105 Imposition of Tax Beginning October 1, 2003, a tax is imposed upon the privilege of using in this State gas obtained in a purchase of out-of-State gas at the rate or rates set forth in Section 471.110 of this Part. [35 ILCS 173/5-10] EXAMPLE: A purchase of out-of-…

Section 471.110 Tax Rates a) Self-assessing purchaser rate. The tax imposed under Section 471.105 of this Part is at the rate of 2.4 cents per therm or 5% of the purchase price for the billing period, whichever is the lower rate. [35 ILCS 173/5-10] This rate is referred to as the…

Section 471.115 Self-Assessing Purchaser Registration a) Registration as a self-assessing purchaser. Any purchaser that does not pay tax to his or her delivering supplier, when that delivering supplier is registered to collect that tax under the provisions of Section 471.120, mus…

Section 471.120 Delivering Suppliers, Collection of Tax, Returns a) Collection of tax. Beginning with bills issued on and after October 1, 2003, a delivering supplier maintaining a place of business in this State shall collect, from the purchasers who have elected the alternate t…

Section 471.125 Exemptions a) The tax imposed under this Part does not apply to the following: 1) Gas used by business enterprises located in an enterprise zone certified by the Department of Commerce and Economic Opportunity pursuant to the Illinois Enterprise Zone Act [20 ILCS …

Section 475.100 Nature of the Tax a) The Illinois Hydraulic Fracturing Tax Act (Tax Act) imposes a tax on the severance and production of oil and gas removed from oil and gas wells in this State that are permitted, or required to be permitted, under the Hydraulic Fracturing Regul…

Section 475.105 Definitions "Average daily production" means the average amount of oil produced daily from a well, as determined by Section 475.115. "Barrel" for oil measurement means a barrel of 42 U.S. gallons of 231 cubic inches per gallon, computed at a temperature of 60 degr…

Section 475.110 Tax Imposed a) Beginning July 1, 2013, a tax is imposed upon the severance and production of oil or gas from a well on a production unit in this State permitted, or required to be permitted, under the Regulatory Act, for sale, transport, storage, profit, or commer…

Section 475.115 Average Daily Production for Wells or Production Units Subject to Tax a) For purposes of determining average daily production for oil wells or production units subject to the tax imposed by the Tax Act, oil is considered produced during the month it is removed fro…

Section 475.120 Exemptions from Tax a) All oil and gas removed from the premises where severed is subject to tax imposed by the Tax Act unless exempt under the terms of the Tax Act [35 ILCS 450/2-15]. The following severance and production of oil is not exempt from the tax impose…

Section 475.125 Taxable Value of Oil and Gas a) The value of oil and gas is the sales price paid by the purchaser for the oil or gas produced, measured in accordance with Section 475.110(c), without any reduction for transportation charges or other charges imposed on the operator…

Section 475.130 Withholding of Tax a) Any purchaser who makes a monetary payment to a producer for his or her portion of the value of oil and gas from a production unit shall withhold from that payment the amount of tax due from the producer. Any purchaser who pays any tax due fr…

Section 475.135 Payment of Tax a) Payment by Purchasers 1) The tax incurred under the Tax Act shall be due and payable on or before the last day of the month following the end of the month in which the oil or gas is removed from the production unit. The tax is upon the producers …

Section 475.140 Returns a) Returns Filed by Purchasers 1) When a purchaser begins to purchase oil or gas from a well subject to the tax imposed by the Tax Act, the purchaser shall make a return to the Department showing the quantity of oil or gas purchased during the month for wh…

Section 475.145 Claims and Credit Memoranda Operators withholding tax and filing returns and first purchasers may file claims in accordance with Sections 6, 6a and 6b of the Retailers' Occupation Tax Act.

Section 475.150 Books and Records a) All of the provisions of Section 7 of the Retailers' Occupation Tax Act [35 ILCS 120] that are not inconsistent with the Tax Act shall apply, as far as practicable, to the subject matter of the Tax Act to the same extent as if those provisions…

Section 475.160 Registration of Purchasers and Operators Responsible for Withholding and Remitting Tax a) A person who engages in business as a purchaser of oil or gas in this State subject to the tax imposed by the Tax Act shall register with the Department. Application for a ce…

Section 475.165 Transporters of Oil and Gas When requested by the Department, all transporters of oil or gas subject to the tax imposed by the Tax Act out of, within or across the State of Illinois shall be required to furnish the Department information relative to the transporta…

Section 475.170 Local Workforce Tax Rate Reduction a) The rate of tax imposed on working interest owners of a well under Section 2-15 of the Tax Act shall be reduced by 0.25% for the life of the well when a minimum of 50% of the total workforce hours on the well site are performe…

Section 475.175 Penalties and Interest; Hearings a) All provisions of the Uniform Penalty and Interest Act [35 ILCS 735] that are not inconsistent with the Tax Act shall apply. Any officer or employee of any taxpayer subject to the provisions of the Tax Act who has the control, s…

Section 475.180 Incorporation by Reference All of the provisions of Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12, and 13 of the Retailers' Occupation Tax Act that are not inconsistent with the Tax Act, and all provisions of the Uniform Pe…

Section 480.101 Nature, Rate and Scope of the Tax a) Nature and Rate of Tax 1) The Hotel Operators' Occupation Tax Act (the Act) imposes a tax upon hotel operators at the rate of 5% of 94% of the gross rental receipts from engaging in business as a hotel operator, excluding, howe…

Section 480.105 Definitions "Department" means the Department of Revenue. "Hosting platform" or "platform" means a person who provides an online application, software, website, or system through which a short-term rental located in this State is advertised or held out to the publ…

Section 480.110 Registration and Returns a) Registration 1) It is unlawful for any person to engage in business as a hotel operator in this State without a Certificate of Registration from the Department. 2) Any person who engages in such business is required to apply to the Depa…

Section 480.115 Books and Records a) General Requirements Every operator shall keep separate books or records of the operator's business as an operator so as to show the rents and occupancies taxable under the Hotel Operators' Occupation Tax Act separately from the operator's tra…

Section 480.120 Penalties, Interest and Procedures All 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 and other procedural subjects), to…

Section 480.125 Claims to Recover Erroneously Paid Tax a) The Filing of Claims Where an operator pays Hotel Operators' Occupation Tax to the Department in error, either as a result of a mistake of fact or an error of law, the operator may file a claim with the Department upon a f…

Section 480.130 Applicability a) Persons engaged in the business of renting, leasing or letting rooms in a hotel only to permanent residents are exempt from the provisions of the Act. In addition, persons engaged in the business of renting, leasing, or letting rooms in a hotel wh…

Section 495.100 Meaning of "Gross Charges" a) "Gross charge" means the amount paid for the act or privilege of originating or receiving telecommunications in this State and for all services and equipment provided in connection therewith by a retailer, valued in money, whether pai…

Section 495.105 Exemptions The exemption for State Governments and State universities created by statute extends only to telecommunications purchased by such entities for their own use. Such entities are not exempt from the obligation to collect and remit tax on sales of telecomm…

Section 495.110 Retailers Retailers of telecommunications are persons who engage in the business of making sales of telecommunications at retail. This includes retailers who operate or provide radio repeater services, paging services, facsimile transmission services and party lin…

Section 495.111 Registration of Retailers a) Every retailer shall apply to the Department for a certificate of registration. The application to register must be made on a form prescribed and furnished by the Department for that purpose. Applications to register may be found and s…

Section 495.112 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, permit, or license issued by the Department if the holder of the certificate of registration, permit,…

Section 495.115 Interstate Interstate telecommunications means all telecommunications that either originate or terminate outside the State. This includes telecommunications that originate or terminate outside of the United States. Consumers paying foreign taxes on telecommunicati…

Section 495.120 Mobile Operations – Service Address When the "service address" is not a defined location, as in the case of mobile phones, paging systems, or maritime systems, "service address" means the customer's place of primary use as defined in the Mobile Telecommunications …

Section 495.125 Responsibility for Accounting and Payment of Tax If a local exchange carrier acts as an agent of a long distance carrier, inter-exchange carrier, alternative operator service, or billing and collections contractor and bills local customers for long distance servic…

Section 495.130 Credits a) Retailers who have paid Telecommunications Excise Tax to a local exchange carrier, or other retailers, on basic line charges or other services, and who have resold those services, may take a direct deduction of such taxes without filing a claim with the…

Section 495.135 Tax Returns – When Due – Contents a) Monthly Returns On or before the 15th day of each calendar month, each retailer maintaining a place of business in this State shall make a return to the Department for the preceding calendar month, stating the following: 1) Ret…

Section 495.140 Imposition of Telecommunications Excise Tax a) The Telecommunications Excise Tax is imposed upon the act or privilege of originating or receiving intrastate or interstate telecommunications in Illinois at the rate of 7% of the gross charge for such telecommunicati…

Section 501.100 Definitions For purposes of this Part, the following definitions apply: "Department" means the Illinois Department of Revenue. "Fuel" means all liquids defined as "Motor Fuel" in Section 1.1 of the Motor Fuel Tax Law and aviation fuels and kerosene, but excluding …

Section 501.200 Basis and Rate of the Environmental Impact Fee Law a) Beginning January 1, 1996, and before January 1, 2030, all receivers of fuel are subject to an environmental impact fee of $60 per 7,500 gallons of fuel, or an equivalent amount per fraction thereof, that is so…

Section 501.300 Motor Fuel Tax Regulations Applied The following Sections of the Motor Fuel Tax Regulations apply to entities affected by this Part insofar as they can be applied without conflict with the provisions of the Environmental Impact Fee Law or any regulations promulgat…

Section 510.101 Definitions When used in these regulations, the following words and phrases shall have the meanings hereinafter defined [35 ILCS 620/1]: "Act" means the Public Utilities Revenue Act [35 ILCS 620] (the Act). "Consumer Price Index" means the Consumer Price Index For…