Chapter 35, REVENUE

(35 ILCS 510/2) (from Ch. 120, par. 481b.2) Sec. 2. (a) Any person, firm, limited liability company, or corporation which displays any device described in Section 1, to be played or operated by the public at any place owned or leased by any such person, firm, limited liability co…

(35 ILCS 105/2) (from Ch. 120, par. 439.2) Sec. 2. Definitions. As used 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 possessi…

(35 ILCS 120/2-10) from Ch. 120, par. 441-10 (Text of Section from P.A. 104-463) Sec. 2-10. Rate of tax. Unless otherwise provided in this Section, the tax imposed by this Act is at the rate of 6.25% of gross receipts from sales, which, on and after January 1, 2025, includes leas…

(35 ILCS 120/2-10.5) Sec. 2-10.5. Direct payment program; purchaser's providing of permit to retailer; retailer relieved of collecting use tax and local retailers' occupation tax reimbursements from purchaser; direct payment of retailers' occupation tax and local retailers' occup…

(35 ILCS 120/2-12) Sec. 2-12. Location where retailer is deemed to be engaged in the business of selling. The purpose of this Section is to specify where a retailer is deemed to be engaged in the business of selling tangible personal property for the purposes of this Act, the Use…

(35 ILCS 120/2-13) Sec. 2-13. Remote Retailer Amnesty Program. (a) As used in this Section: "Eligibility period" means the period from January 1, 2021 through June 30, 2026. "Eligible transaction" means the sale of tangible personal property by a remote retailer to an Illinois cu…

(35 ILCS 120/2-15) (from Ch. 120, par. 441-15) Sec. 2-15. Photoprocessing. For purposes of the tax imposed on photographs, negatives, and positives by this Act, "photoprocessing" includes, but is not limited to, developing films, positives, negatives, and transparencies, and tint…

(35 ILCS 120/2-20) (from Ch. 120, par. 441-20) Sec. 2-20. Bullion. For purposes of this Act, "bullion" means gold, silver, or platinum in a bulk state with a purity of not less than 980 parts per 1,000. (Source: P.A. 91-51, eff. 6-30-99.)

(35 ILCS 120/2-22) Sec. 2-22. Certification of airport-related purpose. (a) Initial certification and annual recertification. If a unit of local government has an airport-related purpose, as defined in Section 6z-20.2 of the State Finance Act, which would allow any retailers' occ…

(35 ILCS 120/2-25) (from Ch. 120, par. 441-25) Sec. 2-25. Computer software. For the purposes of this Act, "computer software" means a set of statements, data, or instructions to be used directly or indirectly in a computer in order to bring about a certain result in any form in …

(35 ILCS 120/2-27) Sec. 2-27. Prepaid telephone calling arrangements. "Prepaid telephone calling arrangements" mean the right to exclusively purchase telephone or telecommunications services that must be paid for in advance and enable the origination of one or more intrastate, in…

(35 ILCS 120/2-29) Sec. 2-29. Quantum computing campus building materials exemption. (a) Each retailer who makes a qualified sale of building materials to be incorporated into real estate at a quantum computing campus certified by the Department of Commerce and Economic Opportuni…

(35 ILCS 120/2-30) (from Ch. 120, par. 441-30) Sec. 2-30. Graphic arts production. For purposes of this Act, "graphic arts production" means the production of tangible personal property for wholesale or retail sale or lease by means of printing, including ink jet printing, by one…

(35 ILCS 120/2-35) (from Ch. 120, par. 441-35) Sec. 2-35. Production agriculture. For purposes of this Act, "production agriculture" means the raising of or the propagation of livestock; crops for sale for human consumption; crops for livestock consumption; and production seed st…

(35 ILCS 120/2-40) (from Ch. 120, par. 441-40) Sec. 2-40. Purchaser refunds. If a seller collects an amount (however designated) that purports to reimburse the seller for retailers' occupation tax liability measured by receipts that are not subject to retailers' occupation tax, o…

(35 ILCS 120/2-45) (from Ch. 120, par. 441-45) Sec. 2-45. Manufacturing and assembly exemption. The manufacturing and assembly machinery and equipment exemption includes machinery and equipment that replaces machinery and equipment in an existing manufacturing facility as well as…

(35 ILCS 120/2-5) (Text of Section from P.A. 104-463) Sec. 2-5. Exemptions. Gross receipts from proceeds from the sale, which, on and after January 1, 2025, includes the lease, of the following tangible personal property are exempt from the tax imposed by this Act: (1) Farm chemi…

(35 ILCS 120/2-5.5) Sec. 2-5.5. Food and drugs sold by not-for-profit organizations; exemption. The Department shall not collect the 1% tax imposed under this Act from any not-for-profit organization that sells food in a food distribution program at a price below the retail cost …

(35 ILCS 120/2-50) (from Ch. 120, par. 441-50) Sec. 2-50. Rolling stock exemption. Except as provided in Section 2-51 of this Act, the rolling stock exemption applies to rolling stock used by an interstate carrier for hire, even just between points in Illinois, if the rolling sto…

(35 ILCS 120/2-51) Sec. 2-51. Motor vehicles; trailers; use as rolling stock definition. (a) (Blank). (b) (Blank). (c) This subsection (c) applies to motor vehicles, other than limousines, purchased through June 30, 2017. For motor vehicles, other than limousines, purchased on or…

(35 ILCS 120/2-54) Sec. 2-54. Building materials exemption; River Edge Redevelopment Zones. (a) Each retailer that makes a qualified sale of building materials to be incorporated into real estate within a River Edge Redevelopment Zone in accordance with the River Edge Redevelopme…

(35 ILCS 120/2-55) (from Ch. 120, par. 441-55) Sec. 2-55. Serviceman transfer. Tangible personal property purchased by a serviceman, as defined in Section 2 of the Service Occupation Tax Act, is subject to the tax imposed by this Act when purchased for transfer by the serviceman …

(35 ILCS 120/2-6) Sec. 2-6. Building materials exemption; intermodal terminal facility areas. Each retailer that makes a qualified sale of building materials to be incorporated into real estate in a redevelopment project area within an intermodal terminal facility area in accorda…

(35 ILCS 120/2-60) (from Ch. 120, par. 441-60) Sec. 2-60. Interstate commerce exemption. No tax is imposed under this Act upon the privilege of engaging in a business in interstate commerce or otherwise, when the business may not, under the Constitution and statutes of the United…

(35 ILCS 120/2-65) (from Ch. 120, par. 441-65) Sec. 2-65. Liability because of amendatory Act. Revisions in Section 2 (now Sections 2 through 2-65) by Public Act 85-1135 do not affect tax liability that arose before January 1, 1990. (Source: P.A. 91-51, eff. 6-30-99.)

(35 ILCS 120/2-7) Sec. 2-7. Aggregate manufacturing exemption. Through June 30, 2003, gross receipts from proceeds from the sale of aggregate exploration, mining, offhighway hauling, processing, maintenance, and reclamation equipment, including replacement parts and equipment, an…

(35 ILCS 120/2-70) Sec. 2-70. Sunset of exemptions, credits, and deductions. (a) The application of every exemption, credit, and deduction against tax imposed by this Act that becomes law after the effective date of this amendatory Act of 1994 shall be limited by a reasonable and…

(35 ILCS 120/2-8) Sec. 2-8. Sales tax holiday items. (a) Any tangible personal property described in this subsection is a sales tax holiday item and qualifies for the 1.25% reduced rate of tax for the period set forth in Section 2-10 of this Act (hereinafter referred to as the Sa…

(35 ILCS 120/2-9) (Text of Section from P.A. 102-700) Sec. 2-9. Hospital exemption. (a) Tangible personal property sold to or used by a hospital owner that owns one or more hospitals licensed under the Hospital Licensing Act or operated under the University of Illinois Hospital A…

(35 ILCS 515/2.1) (from Ch. 120, par. 1202.1) Sec. 2.1. As used in this Act "permanent habitation" means available for habitation for a period of 2 or more months. (Source: P.A. 79-1184.)

(35 ILCS 515/2.2) Sec. 2.2. Abandoned mobile home defined. As used in this Act, "abandoned mobile home" means a mobile home that has no owner currently residing in the mobile home or authorized tenant of the owner currently residing in the mobile home to the best knowledge of the…

(35 ILCS 130/20) (from Ch. 120, par. 453.20) Sec. 20. Whenever any peace officer of the State or any duly authorized officer or employee of the Department shall have reason to believe that any violation of this Act has occurred and that the person so violating the Act has in his,…

(35 ILCS 516/20) Sec. 20. Lien for taxes. The taxes upon a mobile home, together with all penalties, interests, and costs that may accrue thereon, shall be a prior and first lien on the mobile home, superior to all other liens and encumbrances, from and including the first day of…

(35 ILCS 505/20) (from Ch. 120, par. 434) Sec. 20. This act may be cited as the "Motor Fuel Tax Law." (Source: Laws 1929, p. 625.)

(35 ILCS 115/20) (from Ch. 120, par. 439.120) Sec. 20. If it is determined that the Department should issue a credit or refund hereunder, the Department may first apply the amount thereof against any amount of tax or penalty or interest due hereunder, or under the Service Use Tax…

(35 ILCS 25/20) Sec. 20. Certificate of eligibility for tax credit. (a) An applicant that has hired a new employee during the incentive period may apply for a certificate of eligibility for the credit with respect to that position on or after the date of hire of the new employee.…

(35 ILCS 638/20) Sec. 20. Sourcing rules for mobile telecommunications services. (a) Notwithstanding the law of this State or any political subdivision of this State, mobile telecommunications services provided in a taxing jurisdiction to a customer, the charges for which are bil…

(35 ILCS 135/20) (from Ch. 120, par. 453.50) Sec. 20. All information received by the Department from returns or reports filed under this Act, or from any investigation conducted under this Act, shall be confidential, except for official purposes, and any person who divulges any …

(35 ILCS 30/20) Sec. 20. Transfer of credits. Any qualified taxpayer, referred to in this Section as the assignor, may sell, assign, convey, or otherwise transfer tax credits allowed and earned under this Act. The taxpayer acquiring the credits, referred to in this Section as the…

(35 ILCS 105/20) (from Ch. 120, par. 439.20) Sec. 20. As soon as practicable after a claim for credit or refund is filed, the Department shall examine the same and determine the amount of credit or refund to which the claimant or the claimant's legal representative, in the event …

(35 ILCS 250/20) Sec. 20. Conditions of deferral or exemption. (a) Any deferral or exemption of payment of an increase in real property taxes granted under this Act shall be limited to real property that meets both of the following conditions: (1) The property is owned and occupi…

(35 ILCS 110/20) (from Ch. 120, par. 439.50) Sec. 20. If it is determined that the Department should issue a credit or refund hereunder, the Department may first apply the amount thereof against any amount of tax or penalty or interest due hereunder, or under the Service Occupati…

(35 ILCS 35/20) Sec. 20. Rules. The Department shall adopt rules consistent with the provisions of this Act for the administration and enforcement of this Act. (Source: P.A. 99-641, eff. 1-1-17.)

(35 ILCS 180/20) Sec. 20. Electronic filing and payment. Any return or document that is required to be filed under this Act shall be filed electronically, in the form and manner required by the Department. Any payment required to be made under this Act shall be paid electronicall…

(35 ILCS 55/20) Sec. 20. Credit availability; applications. (a) The total amount of tax credits that may be allocated by the Department to taxpayers for eligible qualifying hydrogen use occurring in a calendar year shall not exceed $10,000,000 per year, plus the amount of tax cre…

(35 ILCS 31/20) Sec. 20. Limitations, reporting, and monitoring. (a) In each calendar year beginning on or after January 1, 2019 and ending on or before December 31, 2023, the Division is authorized to allocate $15,000,000 in tax credits in addition to any unallocated, returned, …

(35 ILCS 630/20) (from Ch. 120, par. 2020) Sec. 20. If any clause, sentence, Section, provision or part of this Article or the application thereof to any person or circumstance, other than the applicability of the Article to messages originating or terminating outside this State,…

(35 ILCS 175/20) Sec. 20. Books and records. Every operator electing to pay the surcharge pursuant to item (1) of subsection (a) of Section 10 of this Act shall record the admissions of customers subject to the surcharge under this Act. (Source: P.A. 97-1035, eff. 1-1-13.)

(35 ILCS 16/20) Sec. 20. Tax credit awards. Subject to the conditions set forth in this Act, an applicant is entitled to a credit as approved by the Department under Section 40 of this Act. (Source: P.A. 95-720, eff. 5-27-08.)

(35 ILCS 516/200) Sec. 200. Collector's scavenger sale. Upon the county collector's application under Section 90, to be known as the Scavenger Sale Application, the Court shall enter judgment for the taxes, interest, penalties, and costs as are included in the advertisement and a…