Chapter 35, REVENUE

(35 ILCS 120/2d) (from Ch. 120, par. 441d) Sec. 2d. Tax prepayment by motor fuel retailer. (a) Any person engaged in the business of selling motor fuel at retail, as defined in the Motor Fuel Tax Law, and who is not a licensed distributor or supplier, as defined in the Motor Fuel…

(35 ILCS 505/2d) Sec. 2d. Reporting and payment requirements for persons who produce biodiesel fuel or biodiesel blends for self-use. (a) Beginning July 1, 2007, notwithstanding any other reporting provisions of this Act, if a private biodiesel fuel producer's total gallonage tha…

(35 ILCS 105/2d) Sec. 2d. Marketplace facilitators and marketplace sellers. (a) As used in this Section: "Affiliate" means a person that, with respect to another person: (i) has a direct or indirect ownership interest of more than 5 percent in the other person; or (ii) is related…

(35 ILCS 120/2e) (from Ch. 120, par. 441e) Sec. 2e. Every such distributor or supplier shall deliver a statement of tax paid to each purchaser and the Department of Revenue not later than the 20th day of the month following the month during which a transaction occurred, showing: …

(35 ILCS 120/2f) (from Ch. 120, par. 441f) Sec. 2f. Resellers of motor fuel shall file a return by the 20th of the month following the month during which a transaction occurred showing an itemized statement of the amount of motor fuel sold, distributed and used by the reseller, i…

(35 ILCS 120/2g) (from Ch. 120, par. 441g) Sec. 2g. All provisions of Sections 4 through 13.5 of this Act shall apply, as far as practicable, to returns filed pursuant to Section 2f. (Source: P.A. 87-895.)

(35 ILCS 120/2h) (from Ch. 120, par. 441h) Sec. 2h. For purposes of this Act, a corporation, limited liability company, society, association, foundation or institution organized and operated exclusively for educational purposes shall include: all tax-supported public schools; pri…

(35 ILCS 120/2i) (from Ch. 120, par. 441i) Sec. 2i. Notwithstanding any other provision to the contrary, any person who is required to file a bond pursuant to any provision of this Act and who has continuously complied with all provisions of this Act for 24 or more consecutive mo…

(35 ILCS 120/2j) Sec. 2j. Sorbent purchasing reports. Illinois businesses that purchase sorbents for use in mercury control, as described in 35 Ill. Adm. Code 225, shall file a monthly report with the Department stating the amount of sorbent purchased during the previous month, t…

(35 ILCS 175/3) Sec. 3. Findings. It is the intent of the General Assembly to ameliorate the negative secondary effects associated with the consumption of alcoholic beverages on the premises of sexually oriented businesses, or the proximity of sexually oriented businesses to faci…

(35 ILCS 105/3) (from Ch. 120, par. 439.3) Sec. 3. Tax imposed. A tax is imposed upon the privilege of using in this State tangible personal property purchased, which, on and after January 1, 2025, includes leased, at retail from a retailer, including computer software, and inclu…

(35 ILCS 705/3) (from Ch. 120, par. 883) Sec. 3. For the purposes of this Act, the words "tax" and "taxes" shall include interest and penalties due under any taxing statute, and liability for such interest or penalties, or both, due under a taxing statute of another state, or pol…

(35 ILCS 517/3) Sec. 3. Legislative intent. The General Assembly finds that: Manufactured homes provide the only affordable home ownership resource for many citizens in Illinois. Manufactured home parks play an essential role in meeting the affordable housing needs of Illinois co…

(35 ILCS 630/3) (from Ch. 120, par. 2003) Sec. 3. Tax imposed; intrastate telecommunications. (a) Until December 31, 1997, a tax is imposed upon the act or privilege of originating or receiving intrastate telecommunications by a person in this State at the rate of 5% of the gross…

(35 ILCS 510/3) (from Ch. 120, par. 481b.3) Sec. 3. Transfer of decals; affixing decals. (1) All privilege tax decals herein provided for shall be transferable from one device to another device. Any such transfer from one device to another shall be reported to the Department of R…

(35 ILCS 115/3) (from Ch. 120, par. 439.103) Sec. 3. Tax imposed. (a) A tax is imposed upon all persons engaged in the business of making sales of service (referred to as "servicemen") on all tangible personal property transferred, including, on and after January 1, 2025, transfe…

(35 ILCS 130/3) (from Ch. 120, par. 453.3) Sec. 3. Affixing tax stamp; remitting tax to the Department. Payment of the taxes imposed by Section 2 of this Act shall (except as hereinafter provided) be evidenced by revenue tax stamps affixed to each original package of cigarettes. …

(35 ILCS 625/3) (from Ch. 120, par. 1413) Sec. 3. Imposition of tax on invested capital. Beginning on July 1, 1979, in addition to the taxes imposed by the Illinois Income Tax Act, there is hereby imposed upon the water companies subject to the taxes imposed by the Illinois Incom…

(35 ILCS 615/3) (from Ch. 120, par. 467.18) Sec. 3. Return of taxpayer; payment of tax. Except as provided in this Section, on or before the 15th day of each month, each taxpayer shall make a return to the Department for the preceding calendar month, stating: 1. His name; 2. The …

(35 ILCS 171/3) Sec. 3. Legislative finding. The General Assembly finds that a simplified sales tax and use tax system will reduce and over time eliminate the burden and cost for all vendors to collect this State's sales and use tax. The General Assembly further finds that this S…

(35 ILCS 145/3) (from Ch. 120, par. 481b.33) (Text of Section from P.A. 104-468, Article 35, Section 35-5) Sec. 3. Rate; exemptions. (a) A tax is imposed upon hotel operators at the rate of 5% of 94% of the gross rental receipts from engaging in business as a hotel operator, excl…

(35 ILCS 110/3) (from Ch. 120, par. 439.33) Sec. 3. Tax imposed. A tax is imposed upon the privilege of using in this State real or tangible personal property acquired, which, on and after January 1, 2025, includes tangible personal property acquired through a lease, as an incide…

(35 ILCS 120/3) (Text of Section from P.A. 104-466) Sec. 3. Except as provided in this Section, on or before the twentieth day of each calendar month, every person engaged in the business of selling, which, on and after January 1, 2025, includes leasing, tangible personal propert…

(35 ILCS 405/3) (from Ch. 120, par. 405A-3) Sec. 3. Illinois estate tax. (a) Imposition of Tax. An Illinois estate tax is imposed on every taxable transfer involving transferred property having a tax situs within the State of Illinois. (b) Amount of tax. On estates of persons dyi…

(35 ILCS 155/3) (from Ch. 120, par. 1703) Sec. 3. A tax is imposed upon persons engaged in this State in the business of renting automobiles in Illinois at the rate of 5% of the gross receipts received from such business. The tax herein imposed does not apply to the renting of au…

(35 ILCS 815/3) (from Ch. 121 1/2, par. 913) Sec. 3. Pursuant to Article VII Section 6 paragraph (g) of the Constitution, this Act applies to home rule units and is a limitation on their power to license and tax such vending machines. (Source: P.A. 82-985.)

(35 ILCS 515/3) (from Ch. 120, par. 1203) Sec. 3. Mobile homes in addition to such taxes as provided in the "Use Tax Act" shall be subject to the following privilege tax only, and to no ad valorem tax. Except as provided in Section 7 and in those cases where the owner notifies th…

(35 ILCS 135/3) (from Ch. 120, par. 453.33) Sec. 3. Stamp payment. The tax hereby imposed shall be collected by a distributor maintaining a place of business in this State or a distributor authorized by the Department pursuant to Section 7 hereof to collect the tax, and the amoun…

(35 ILCS 820/3) Sec. 3. Construction of Act. Nothing in this Act shall be construed as prohibiting or otherwise invalidating any real estate transfer tax or fee authorized or permitted by Section 31-10 of the Property Tax Code, Sections 5-1031 and 5-1031.1 of the Counties Code, o…

(35 ILCS 505/3) (from Ch. 120, par. 419) Sec. 3. Application for distributor's license. (a) No person shall act as a distributor of motor fuel within this State without first securing a license to act as a distributor of motor fuel from the Department. Application for such licens…

(35 ILCS 735/3-1) (from Ch. 120, par. 2603-1) Sec. 3-1. This Article may be cited as the Uniform Penalty and Interest Act. (Source: P.A. 87-205.)

(35 ILCS 105/3-10) from Ch. 120, par. 439.33-10 (Text of Section from P.A. 104-463) Sec. 3-10. Rate of tax. Unless otherwise provided in this Section, the tax imposed by this Act is at the rate of 6.25% of either the selling price or the fair market value, if any, of the tangible…

(35 ILCS 135/3-10) Sec. 3-10. Cigarette enforcement. (a) Prohibitions. It is unlawful for any person: (1) to sell or distribute in this State; to acquire, hold, own, possess, or transport, for sale or distribution in this State; or to import, or cause to be imported into this Sta…

(35 ILCS 110/3-10) (Text of Section from P.A. 104-463) Sec. 3-10. Rate of tax. Unless otherwise provided in this Section, the tax imposed by this Act is at the rate of 6.25% of the selling price of tangible personal property transferred, including, on and after January 1, 2025, t…

(35 ILCS 735/3-10) (from Ch. 120, par. 2603-10) Sec. 3-10. Limitations. (a) In the case of a false or fraudulent return with the intent to evade tax, the tax may be assessed at any time. (b) In the case of a failure to file a return required by law, the tax may be assessed at any…

(35 ILCS 115/3-10) (Text of Section from P.A. 104-463) Sec. 3-10. Rate of tax. Unless otherwise provided in this Section, the tax imposed by this Act is at the rate of 6.25% of the "selling price", as defined in Section 2 of the Service Use Tax Act, of the tangible personal prope…

(35 ILCS 130/3-10) Sec. 3-10. Cigarette enforcement. (a) Prohibitions. It is unlawful for any person: (1) to sell or distribute in this State; to acquire, hold, own, possess, or transport, for sale or distribution in this State; or to import, or cause to be imported into this Sta…

(35 ILCS 105/3-10.5) Sec. 3-10.5. Direct payment of retailers' occupation tax and applicable local retailers' occupation tax by purchaser; purchaser relieved of paying use tax and local retailers' occupation tax reimbursement liabilities to retailer. (a) A retailer who makes a re…

(35 ILCS 735/3-11) Sec. 3-11. Department and Taxpayer Study. (a) Beginning 3 years after the effective date of this amendatory Act of 1995, the Illinois Department of Revenue shall conduct a study of the effectiveness of Section 3-3 of this Act as a means of ensuring timely filin…

(35 ILCS 735/3-12) Sec. 3-12. Appeal options. The Department of Revenue shall include a statement of the appeal options available to the taxpayer, either by law or by departmental rule, for each penalty for late payment, penalty for failure to file a tax return on or before the d…

(35 ILCS 115/3-15) (from Ch. 120, par. 439.103-15) Sec. 3-15. 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, and negatives, and transparencies, …

(35 ILCS 105/3-15) (from Ch. 120, par. 439.3-15) Sec. 3-15. 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 ti…

(35 ILCS 110/3-15) (from Ch. 120, par. 439.33-15) Sec. 3-15. 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 t…

(35 ILCS 735/3-1A) (from Ch. 120, par. 2603-1A) Sec. 3-1A. In this Article, references to this "Act" mean this "Article" and references to "Department" mean the Department of Revenue. Unless otherwise specified in a tax Act, this Act applies to all taxes administered by the Depar…

(35 ILCS 735/3-2) (from Ch. 120, par. 2603-2) Sec. 3-2. Interest. (a) Interest paid by the Department to taxpayers and interest charged to taxpayers by the Department shall be paid at the annual rate determined by the Department. For periods prior to January 1, 2004, and after De…

(35 ILCS 145/3-2) Sec. 3-2. No resale exemption for transactions prior to July 1, 2026; hotel marketplace facilitators subject to tax beginning July 1, 2026. Until July 1, 2026, a hotel operator who rents, leases, or lets rooms subject to tax under this Act through a re-renter of…

(35 ILCS 115/3-20) (from Ch. 120, par. 439.103-20) Sec. 3-20. Bullion. For purposes of the exemption pertaining to bullion, "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 105/3-20) (from Ch. 120, par. 439.3-20) Sec. 3-20. Bullion. For purposes of the exemption pertaining to bullion, "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 110/3-20) (from Ch. 120, par. 439.33-20) Sec. 3-20. Bullion. For purposes of the exemption pertaining to bullion, "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 105/3-25) (from Ch. 120, par. 439.3-25) Sec. 3-25. 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 i…