Illinois Administrative Code

Section 535.120 Certification by Distribution Agent a) A Nursing Home Grant Assistance Certification ("Certification") shall consist of two forms issued by the Department: Form NH-1, Nursing Home Grant Assistance Certification and Form NH-2, Individuals Eligible For Grant. A Cert…

Section 535.125 Payment of Fees by Distribution Agents The total amount of fees shown in the Certification shall be paid to the Department with Form NH-1 of the Certification filed with the Department. A distribution agent shall compute the fee as provided in Section 535.120(b) o…

Section 535.130 Qualified Distribution Agents a) Only a qualified distribution agent may receive Nursing Home Grant Assistance payments for distribution to eligible individuals. A distribution agent must be a qualified distribution agent each quarter that a Certification is due. …

Section 535.135 Distribution of Grant Payments by Qualified Distribution Agents a) The Department shall cause Nursing Home Grant Assistance grant payments to be issued to qualified distribution agents. If the amount appropriated or available in the fund is insufficient to meet al…

Section 535.140 Alternative Means of Distribution to Eligible Individuals When a distribution agent files a Certification but does not become a qualified distribution agent with respect to the quarter for which Nursing Home Grant Assistance is sought on behalf of eligible individ…

Section 535.145 Refunds a) An overpayment with respect to one quarter for which a Certification is filed cannot be claimed through an off-set or other deduction against the amount of fee due in a subsequent Certification. b) A claim for refund of an overpayment of a fee under the…

Section 535.150 Assessments/Penalties Section 35(c) of the Act incorporates by reference certain provisions of the Retailers' Occupation Tax Act. (Ill. Rev. Stat. 1991, ch. 120, pars. 440, et seq.) [35 ILCS 120/1, et seq.] (the "ROTA") The Act authorizes the Department to issue n…

Section 660.10 General Definitions "Act" means the Tobacco Products Tax Act of 1995 [35 ILCS 143/Art. 10]. "Business" means any trade, occupation, activity, or enterprise engaged in, at any location whatsoever, for the purpose of selling tobacco products. [35 ILCS 143/10-5] "Cont…

Section 660.15 Distributor Licenses a) It shall be unlawful for any person to engage in business as a distributor of tobacco products within the meaning of the Act without first having obtained a license to do so from the Department. (Section 10-20 of the Act) Application for a d…

Section 660.16 Retailer Licenses a) Beginning on January 1, 2016, no person may engage in business as a retailer of tobacco products in this State without first having obtained a license from the Department. Application for license shall be made to the Department, by electronic m…

Section 660.18 Stamping Distributors; Purchasing Tax Stamps; Affixing Tax Stamps to Packages of Little Cigars Only a stamping distributor may purchase and affix stamps to packages of little cigars containing 20 or 25 little cigars. a) Stamping distributors of packages of little c…

Section 660.19 Electronic Cigarettes a) Beginning July 1, 2019, electronic cigarettes are included in the definition of "tobacco products" and subject to the provisions of this Part. 1) Public Act 102-0040 changes the definition of “electronic cigarette.” Effective on and after J…

Section 660.20 Returns a) Every distributor of tobacco products shall, on or before the 15th day of each calendar month, file a return with the Department covering the preceding calendar month disclosing the following (Section 10-20 of the Act): 1) The wholesale price for tobacco…

Section 660.24 Books and Records; Invoices – Retailers a) Every retailer, as defined in Section 10-5 of the Act, whether or not the retailer has obtained a retailer's license pursuant to Section 4g, shall keep complete and accurate records of tobacco products held, purchased, sol…

Section 660.25 Books and Records; Invoices − Distributors a) Every distributor of tobacco products who is required to procure a license under the Act, including retailers who are required to procure a distributor's license under Section 660.15, shall keep within Illinois, at his …

Section 660.26 Invoices Relating to Packages of Little Cigars a) Every sales invoice for packages of little cigars containing other than 20 or 25 little cigars issued by a stamping distributor to a person who is not a stamping distributor shall contain both the stamping distribut…

Section 660.27 Manufacturers – Sale of Little Cigars Manufacturers that are not stamping distributors may not sell little cigars to consumers in this State or to distributors, wholesalers or retailers, unless the distributors, wholesalers or retailers are stamping distributors. M…

Section 660.28 Retailers – Purchase and Possession of Tobacco Products The Act provides that any retailer who receives tobacco products on which the tax has not been or will not be paid by another distributor is considered a distributor and must obtain a distributor's license, fi…

Section 660.29 Wholesalers – Possession of Little Cigars a) Packages of Little Cigars Containing 20 or 25 Little Cigars Wholesalers are prohibited from possessing unstamped packages of little cigars containing 20 or 25 little cigars unless the wholesalers are stamping distributor…

Section 660.30 Exempt Sales a) Sales of tobacco products, excluding little cigars, by distributors or wholesalers who will not sell the product to a retailer or consumer are exempt from the tax imposed by the Act. For example, sales by a distributor to another distributor as sale…

Section 660.35 Claims for Credit a) If it appears, after a claim is filed with the Department, that an amount of tax or penalty has been paid that was not due under the Act, whether as the result of a mistake of fact or an error of law, except as hereinafter provided, then the De…

Section 660.40 Credit for Stamps that Are Damaged, Unused, Destroyed or Affixed to Packages of Little Cigars Returned to the Manufacturer a) When a stamping distributor wishes to receive credit for stamps that have been affixed to packages of little cigars, the stamping distribut…

Section 660.45 License Actions: Revocations, Cancellations and Suspensions a) The Department has the power, after notice and an opportunity for a hearing, to revoke a license issued by the Department if the holder of the license fails to file a return, or to pay the tax, fee, pen…

Section 660.5 Nature and Rate of Tobacco Products Tax The Tobacco Products Tax Act of 1995 imposes a tax on any person in business as a distributor of tobacco products. The tax is based on the wholesale price of tobacco products sold or otherwise disposed of to distributors locat…

Section 660.50 Penalties, Interest and Procedures a) The provisions of the Uniform Penalty and Interest Act [35 ILCS 735] that are not inconsistent with the Act apply to the enforcement of the Act. See Section 3-1A of the Uniform Penalty and Interest Act. b) When the amount due i…

Section 660.55 Incorporation by Reference a) All of the provisions of Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 6, 6a, 6b, 6c, 8, 9, 10, 11, 11a, and 12 of the Retailers' Occupation Tax Act, and all applicable provisions of the Uniform Penalty and Interest Act [35 IL…

Section 670.101 Nature of the Special County Retailers' Occupation Tax for Public Safety, Public Facilities, Mental Health, Substance Abuse, or Transportation a) Authority to Impose Tax 1) The county board of any county may impose a tax upon all persons engaged in the business of…

Section 670.105 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 1006.5(a) of the Special County Occupation Tax for Public Safety, Public Facili…

Section 670.110 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 670.115 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 Special County Occupation Tax For Public Safety shall apply to this Part. Refere…

Section 670.120 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) which are not incompatible with the Special County Retailers' Occupa…

Section 670.125 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 670.130 Ordinance Filing Deadlines; When Tax Rate Change Applies a) If a county imposes a tax under the Special County Occupation Tax For Public Safety Law (Law), the county board may, by ordinance, discontinue or lower the rate of the tax. If the county board has lowered…

Section 680.101 Nature of the Special County Service Occupation Tax for Public Safety, Public Facilities, Mental Health, Substance Abuse, or Transportation a) Authority to Impose Tax 1) Pursuant to Section 5-1006.5 of the Counties Code, if a retailers' occupation tax has been imp…

Section 680.105 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 1006.5(b) of the Special County Occupation Tax for Public Safety…

Section 680.110 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 680.115 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 680.120 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 Special County Service Occupation Tax …

Section 680.125 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 680.130 Ordinance Filing Deadlines; When Tax Rate Change Applies a) If a county imposes a tax under the Special County Occupation Tax For Public Safety Law (Law), the county board may, by ordinance, discontinue or lower the rate of the tax. If the county board has lowered…

Section 690.101 Nature of the Salem Civic Center Retailers' Occupation Tax a) Authority to Impose Tax 1) Pursuant to the Salem Civic Center Use and Occupation Tax Law [70 ILCS 200/245-12], the Salem Civic Center Authority ("Authority") shall be authorized to impose a retailers' o…

Section 690.105 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 subsection (b) of the Salem Civic Center Use and Occupation Tax Law [70 ILCS 200/245-12…

Section 690.110 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 690.115 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 Salem Civic Center Retailer's Occupation Tax Law, shall apply to this Part. Refe…

Section 690.120 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) which are not incompatible with the Salem Civic Center Use and Occup…

Section 690.125 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 690.130 Effective Date An ordinance or resolution imposing or discontinuing or effecting a change in the rate of a Salem Civic Center Retailers' Occupation Tax shall be adopted and a certified copy thereof filed with the Department on or before the first day of April, whe…

Section 691.101 Nature of the Salem Civic Center Service Occupation Tax a) Authority to Impose Tax 1) Pursuant to the Salem Civic Center Use and Occupation Tax Law [70 ILCS 200/245-12], the Salem Civic Center Authority ("Authority") shall be authorized to impose a service occupat…

Section 691.105 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 subsection (c) of the Salem Civic Center Use and Occupation Tax Law [70 …

Section 691.110 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…