Chapter 35, REVENUE

(35 ILCS 516/185) Sec. 185. Certificate of purchase. The county clerk shall make out and deliver to the purchaser of any mobile home sold under Section 145, a certificate of purchase countersigned by the collector, describing the mobile home sold, including the vehicle identifica…

(35 ILCS 130/18a) (from Ch. 120, par. 453.18a) Sec. 18a. After seizing any original packages of cigarettes, or cigarette vending devices, as provided in Section 18 of this Act, the Department shall hold a hearing and shall determine whether such original packages of cigarettes, a…

(35 ILCS 130/18b) (from Ch. 120, par. 453.18b) Sec. 18b. Possession of more than 100 original packages of contraband cigarettes; penalty. With the exception of licensed distributors and transporters, as defined in Section 9c of this Act, possessing unstamped original packages of …

(35 ILCS 130/18c) Sec. 18c. Possession of not less than 10 and not more than 100 original packages of contraband cigarettes; penalty. With the exception of licensed distributors and transporters, as defined in Section 9c of this Act, possessing unstamped original packages of ciga…

(35 ILCS 130/18d) Sec. 18d. Cigarette package sizes; sale of individual or loose cigarettes prohibited. Cigarettes may only be sold in packages of 20 or 25 cigarettes. The sale of individual or loose cigarettes is prohibited. Any person who violates this Section of the Act is lia…

(35 ILCS 115/19) (from Ch. 120, par. 439.119) Sec. 19. As to any claim for credit or refund filed with the Department on or after each January 1 and July 1, no amount of tax or penalty or interest erroneously paid (either in total or partial liquidation of a tax or penalty or int…

(35 ILCS 105/19) (from Ch. 120, par. 439.19) Sec. 19. If it shall appear that an amount of tax or penalty or interest has been paid in error hereunder to the Department by a purchaser, as distinguished from the retailer, whether such amount be paid through a mistake of fact or an…

(35 ILCS 630/19) (from Ch. 120, par. 2019) Sec. 19. Any retailer or taxpayer who fails to make a return, or who makes a fraudulent return, or who wilfully violates any other provision of this Article or any rule or regulation of the Department for the administration and enforceme…

(35 ILCS 135/19) (from Ch. 120, par. 453.49) Sec. 19. No person shall be excused from testifying or from producing any books, papers, records, documents or memoranda in any investigation or upon any hearing, when ordered to do so by the Department or any officer or employee there…

(35 ILCS 505/19) (from Ch. 120, par. 433.2) Sec. 19. A committee is hereby established to advise the Governor on the administration of the Department's Disadvantaged Business Enterprise Program, and on the Department's compliance with workforce equal opportunity goals. The commit…

(35 ILCS 516/190) Sec. 190. Index of tax sale records. The county clerk may make an index of tax-sale records. The index shall be kept in the county clerk's office as a public record, open to inspection during office hours. (Source: P.A. 92-807, eff. 1-1-03.)

(35 ILCS 516/195) Sec. 195. County clerk's books and records; prima facie evidence. The books and records of the county clerk, or copies thereof, certified by the clerk, shall be prima facie evidence to prove the sale of any mobile home for taxes, the redemption of the mobile hom…

(35 ILCS 105/1a) (from Ch. 120, par. 439.1a) Sec. 1a. A person who is engaged in the business of leasing or renting motor vehicles to others and who, in connection with such business sells any used motor vehicle to a purchaser for his use and not for the purpose of resale, is a r…

(35 ILCS 120/1a) (from Ch. 120, par. 440a) Sec. 1a. "Pollution control facilities" means any system, method, construction, device or appliance appurtenant thereto sold or used or intended for the primary purpose of eliminating, preventing, or reducing air and water pollution as t…

(35 ILCS 620/1a) Sec. 1a. Legislative Intent. The General Assembly previously imposed a tax on the invested capital of electric utilities to replace in part the personal property tax that was abolished by the Illinois Constitution of 1970. Subsequent to the enactment and impositi…

(35 ILCS 120/1a-1) (from Ch. 120, par. 440a-1) Sec. 1a-1. "Low sulfur dioxide emission coal fueled devices" means any device sold or used or intended for the purpose of burning, combusting or converting locally available coal in a manner which eliminates or significantly reduces …

(35 ILCS 120/1c) (from Ch. 120, par. 440c) Sec. 1c. A person who is engaged in the business of leasing or renting motor vehicles or, beginning July 1, 2003, aircraft or, beginning September 1, 2004, watercraft to others and who, in connection with such business sells any used mot…

(35 ILCS 120/1d) (from Ch. 120, par. 440d) Sec. 1d. Subject to the provisions of Section 1f, all tangible personal property to be used or consumed within an enterprise zone established pursuant to the "Illinois Enterprise Zone Act", as amended, or subject to the provisions of Sec…

(35 ILCS 120/1e) (from Ch. 120, par. 440e) Sec. 1e. Subject to the provisions of Section 1f, or subject to the provisions of Section 5.5 of the Illinois Enterprise Zone Act, all tangible personal property to be used or consumed in the operation of pollution control facilities, as…

(35 ILCS 120/1f) (from Ch. 120, par. 440f) Sec. 1f. Except for High Impact Businesses, the exemption stated in Sections 1d and 1e of this Act shall only apply to business enterprises which: (1) either (i) make investments which cause the creation of a minimum of 200 full-time equ…

(35 ILCS 120/1g) (from Ch. 120, par. 440g) Sec. 1g. Application for exemption identification number. On or before December 31, 1986, except as hereinafter provided, each entity otherwise eligible under exemption (11) of Section 2-5 of this Act and on and after the effective date …

(35 ILCS 120/1h) (from Ch. 120, par. 440h) Sec. 1h. Upon request made on or after July 1, 1987, the Department shall furnish to any county or municipality a list containing the name of each corporation, society, association, foundation or institution organized and operated exclus…

(35 ILCS 120/1i) (from Ch. 120, par. 440i) Sec. 1i. High Impact Service Facility means a facility used primarily for the sorting, handling and redistribution of mail, freight, cargo, or other parcels received from agents or employees of the handler or shipper for processing at a …

(35 ILCS 120/1j) (from Ch. 120, par. 440j) Sec. 1j. Exemption - Machinery or Equipment used in the operation of high impact service facilities. Subject to the provisions of Section 1i of this Act, machinery or equipment used in the operation of a high impact service facility, as …

(35 ILCS 120/1j.1) Sec. 1j.1. Exemption; jet fuel used in the operation of high impact service facilities. Subject to the provisions of Section 1i of this Act, jet fuel and petroleum products sold to and used in the conduct of its business of sorting, handling and redistribution …

(35 ILCS 120/1j.2) Sec. 1j.2. Exceptions. High impact service facilities qualifying under this Act and seeking the exemption under 1j.1 shall be ineligible for the exemptions of taxes imposed under Section 9-222.1 of the Public Utilities Act. High impact service facilities qualif…

(35 ILCS 120/1k) (from Ch. 120, par. 440k) Sec. 1k. Aircraft maintenance facility means a facility operated by an interstate carrier for hire that is used primarily for the maintenance, rebuilding or repair of aircraft, aircraft parts and auxiliary equipment owned or leased by th…

(35 ILCS 120/1m) (from Ch. 120, par. 440m) Sec. 1m. Subject to the provisions of Section 1k of this Act, machinery and equipment used in the operation of an aircraft maintenance facility as defined in Section 1k, located within an enterprise zone shall be exempt from the tax impo…

(35 ILCS 120/1n) (from Ch. 120, par. 440n) Sec. 1n. Subject to the provisions of Section 1k, all tangible personal property to be used or consumed, within an enterprise zone established pursuant to the Illinois Enterprise Zone Act, by any aircraft maintenance facility, directly i…

(35 ILCS 120/1o) Sec. 1o. Aircraft support center exemption. (a) For the purposes of this Act, "aircraft support center" means a support center operated by a carrier for hire that is used primarily for the maintenance, rebuilding, or repair of aircraft, aircraft parts, and auxili…

(35 ILCS 120/1q) Sec. 1q. Building materials exemption; Illiana Expressway public private partnership. (a) Each retailer that makes a qualified sale of building materials to be incorporated into the Illiana Expressway as defined in the Public Private Agreements for the Illiana Ex…

(35 ILCS 120/1r) Sec. 1r. Building materials exemption; public-private partnership transportation projects. (a) Each retailer that makes a qualified sale of building materials to be incorporated into a "project" as defined in the Public-Private Partnerships for Transportation Act…

(35 ILCS 120/1s) Sec. 1s. Building materials exemption; South Suburban Airport public-private partnership. (a) Each retailer that makes a qualified sale of building materials to be incorporated into the South Suburban Airport as defined in the Public-Private Agreements for the So…

(35 ILCS 135/2) (from Ch. 120, par. 453.32) Sec. 2. Beginning on July 1, 2019, in place of the aggregate tax rate of 99 mills previously imposed by this Act, a tax is imposed upon the privilege of using cigarettes in this State at the rate of 149 mills per cigarette so used. The …

(35 ILCS 171/2) Sec. 2. Definitions. As used in this Act: (a) "Agreement" means the Streamlined Sales and Use Tax Agreement as amended and adopted on January 27, 2001. (b) "Certified Automated System" means software certified jointly by the states that are signatories to the Agre…

(35 ILCS 405/2) (from Ch. 120, par. 405A-2) Sec. 2. Definitions. In this Act: "Federal estate tax" means the tax due to the United States with respect to a taxable transfer under Chapter 11 of the Internal Revenue Code. "Federal generation-skipping transfer tax" means the tax due…

(35 ILCS 815/2) (from Ch. 121 1/2, par. 912) Sec. 2. The General Assembly finds that this Act imposes additional net costs of less than $1,000 for each of the several local governments affected or less than $50,000 in the aggregate, for all local governments affected, and therefo…

(35 ILCS 820/2) (from Ch. 121 1/2, par. 1002) Sec. 2. No home rule unit, as defined in Article VII of the Illinois Constitution, shall have the power to change, alter or amend in any way the provisions of Article I of this Act, and it is declared to be the law of this State, purs…

(35 ILCS 625/2) (from Ch. 120, par. 1412) Sec. 2. Definitions. As used in this Section, the following words and phrases shall have the meanings ascribed herein unless the context clearly requires otherwise: "Department" means the Department of Revenue of the State of Illinois. "D…

(35 ILCS 130/2) (from Ch. 120, par. 453.2) Sec. 2. Tax imposed; rate; collection, payment, and distribution; discount. (a) Beginning on July 1, 2019, in place of the aggregate tax rate of 99 mills previously imposed by this Act, a tax is imposed upon any person engaged in busines…

(35 ILCS 115/2) (from Ch. 120, par. 439.102) Sec. 2. In this Act: "Transfer" means any transfer of the title to property or of the ownership of property whether or not the transferor retains title as security for the payment of amounts due him from the transferee. On and after Ja…

(35 ILCS 120/2) Sec. 2. Tax imposed. (a) A tax is imposed upon persons engaged in the business of selling at retail, which, on and after January 1, 2025, includes leasing, tangible personal property, including computer software, and including photographs, negatives, and positives…

(35 ILCS 705/2) (from Ch. 120, par. 882) Sec. 2. The courts of this State shall recognize and enforce liabilities for taxes lawfully imposed by any other state of the United States, or a political subdivision of any such state, which state extends a like comity to this State, and…

(35 ILCS 515/2) (from Ch. 120, par. 1202) Sec. 2. As used in this Act, the phrase "mobile home park" has the meaning ascribed to it by Section 2.5 of "An Act to provide for, license and regulate mobile homes and mobile home parks and to repeal an Act named herein", approved Septe…

(35 ILCS 615/2) (from Ch. 120, par. 467.17) Sec. 2. A tax 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 at the rate of 2.4 cents per therm of all gas which is so distribut…

(35 ILCS 505/2) (from Ch. 120, par. 418) Sec. 2. A tax is imposed on the privilege of operating motor vehicles upon the public highways and recreational-type watercraft upon the waters of this State. (a) Prior to August 1, 1989, the tax is imposed at the rate of 13 cents per gall…

(35 ILCS 145/2) (from Ch. 120, par. 481b.32) Sec. 2. Definitions. As used in this Act, unless the context otherwise requires: (1) "Hotel" means any building or buildings in which the public may, for a consideration, obtain living quarters, sleeping or housekeeping accommodations.…

(35 ILCS 630/2) (from Ch. 120, par. 2002) Sec. 2. As used in this Article, unless the context clearly requires otherwise: (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 equipm…

(35 ILCS 110/2) (from Ch. 120, par. 439.32) Sec. 2. Definitions. In this Act: "Use" means the exercise by any person of any right or power over tangible personal property incident to the ownership of that property, or, on and after January 1, 2025, incident to the possession or c…

(35 ILCS 155/2) (from Ch. 120, par. 1702) Sec. 2. Definitions. As used in this Act: "Renting" means any transfer of the possession or right to possession of an automobile to a user for a valuable consideration for a period of one year or less. "Renting" does not include making a …