Illinois State Register

The DEPARTMENT OF REVENUE proposed amendments to Retailers' Occupation Tax (86 IAC 130; 50 Ill Reg 6866), Service Occupation Tax (86 IAC 140; 50 Ill Reg 6913), Regional Transportation Authority Retailers' Occupation Tax (86 IAC 320; 50 Ill Reg 6944), Regional Transportation Autho

The DEPARTMENT OF REVENUE proposed amendments to Income Tax (86 IAC 100; 50 Ill Reg 5569) reflecting statutory changes from PA 104-6 that affect how interest expense deduct- (cont.

The DEPARTMENT OF REVENUE proposed amendments to the following 9 Parts: Retailers' Occupation Tax (86 IAC 130; 50 Ill Reg 3987), Use Tax (86 IAC 150; 50 Ill Reg 4067), Vehicle Use Tax (86 IAC 151; 50 Ill Reg 4081), Gas Revenue Tax Act (86 IAC 470; 50 Ill Reg 4085), Gas Use Tax La

The DEPARTMENT OF REVENUE adopted amendments to Property Tax Code (86 IAC 110; proposed at 49 Ill Reg 8538) effective 1/14/26 at 50 Ill Reg 1645, that add a new list of multi- township assessment districts (MTADs) effective 1/1/26 through 12/31/29 and update previous lists that h

The DEPARTMENT OF REVENUE adopted amendments to Retailers' Occupation Tax (86 IAC 130; proposed at 49 Ill Reg 6661) effective 1/8/26 at 50 Ill Reg 1119, implementing Article 75 of Public Act 103-592, which imposes Retailers' Occupation Tax on leases of tangible personal property

The DEPARTMENT OF REVENUE proposed amendments to the Parts titled Cannabis Purchaser Excise Tax (86 IAC 423; 49 Ill Reg 15809), Cigarette Tax Act (86 IAC 440; 49 Ill Reg 15814), Cigarette Use Tax Act (86 IAC 450; 49 Ill Reg 15859) and Tobacco Products Tax Act of 1995 (86 IAC 660;

The DEPARTMENT OF REVENUE adopted amendments to Amnesty Regulations (86 IAC 520; proposed at 49 Ill Reg 10717) effective 12/8/25 at 49 Ill Reg 16066, implementing Public Act 104-6 by establishing a tax amnesty period from Oct.