Chapter 35, REVENUE

(35 ILCS 110/3-25) (from Ch. 120, par. 439.33-25) 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 …

(35 ILCS 115/3-25) (from Ch. 120, par. 439.103-25) 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…

(35 ILCS 115/3-27) Sec. 3-27. 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 110/3-27) Sec. 3-27. 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 105/3-27) Sec. 3-27. 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 145/3-3) Sec. 3-3. Re-renter of hotel rooms; credit for tax reimbursement. For transactions prior to July 1, 2026, a re-renter of hotel rooms may take a credit against the tax it incurs on the rental of a hotel room under this Act for the amount it paid under subsection …

(35 ILCS 735/3-3) (from Ch. 120, par. 2603-3) Sec. 3-3. Penalty for failure to file or pay. (a) This subsection (a) is applicable before January 1, 1996. A penalty of 5% of the tax required to be shown due on a return shall be imposed for failure to file the tax return on or befo…

(35 ILCS 105/3-30) (from Ch. 120, par. 439.3-30) Sec. 3-30. Graphic arts production. For the 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, …

(35 ILCS 110/3-30) (from Ch. 120, par. 439.33-30) Sec. 3-30. Graphic arts production. For the 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,…

(35 ILCS 115/3-30) (from Ch. 120, par. 439.103-30) Sec. 3-30. 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…

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

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

(35 ILCS 115/3-35) (from Ch. 120, par. 439.103-35) Sec. 3-35. 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 see…

(35 ILCS 735/3-4) (from Ch. 120, par. 2603-4) Sec. 3-4. Penalty for failure to file correct information returns. (a) Failure to file correct information returns - imposition of penalty. (1) In general. Unless otherwise provided in a tax Act, in the case of a failure described in …

(35 ILCS 735/3-4.5) Sec. 3-4.5. Collection penalty. (a) If any liability (including any liability for penalties or interest imposed under this Act) owed by a taxpayer with respect to any return due on or after July 1, 2003, is not paid in full prior to the date specified in subse…

(35 ILCS 105/3-40) (from Ch. 120, par. 439.3-40) Sec. 3-40. Gasohol. As used in this Act, "gasohol" means motor fuel that is a blend of denatured ethanol and gasoline that contains no more than 1.25% water by weight. Prior to January 1, 2024, the blend must contain 90% gasoline a…

(35 ILCS 110/3-40) (from Ch. 120, par. 439.33-40) Sec. 3-40. Collection. The tax imposed by this Act shall be collected at the time of purchase in the manner prescribed by the Department from the user by a serviceman maintaining a place of business in this State or by a servicema…

(35 ILCS 115/3-40) (from Ch. 120, par. 439.103-40) Sec. 3-40. Collection. The tax imposed by this Act shall be paid to the Department by any serviceman transferring tangible personal property as an incident to a sale of service taxable under this Act. If a serviceman has paid Ser…

(35 ILCS 105/3-41) Sec. 3-41. Biodiesel. "Biodiesel" means a diesel fuel that is not a hydrocarbon fuel and that is derived from biomass that is intended for use in diesel engines. (Source: P.A. 102-700, eff. 4-19-22.)

(35 ILCS 105/3-42) Sec. 3-42. Biodiesel blend. "Biodiesel blend" means a blend of biodiesel with petroleum-based diesel fuel in which the resultant product contains no less than 1% and no more than 99% biodiesel. (Source: P.A. 93-17, eff. 6-11-03.)

(35 ILCS 105/3-42.5) Sec. 3-42.5. Renewable diesel. "Renewable diesel" means a diesel fuel that is a hydrocarbon fuel derived from biomass meeting the requirements of the latest version of ASTM standards D975 or D396. Fuels that have been co-processed are not considered renewable…

(35 ILCS 105/3-43) Sec. 3-43. Biomass. "Biomass" means non-fossil organic materials that have an intrinsic chemical energy content. "Biomass" includes, but is not limited to, soybean oil, other vegetable oils, and ethanol. (Source: P.A. 93-17, eff. 6-11-03.)

(35 ILCS 105/3-44) Sec. 3-44. Majority blended ethanol fuel. Prior to January 1, 2024, "majority blended ethanol fuel" means motor fuel that contains not less than 70% and no more than 90% denatured ethanol and no less than 10% and no more than 30% gasoline. On and after January …

(35 ILCS 105/3-44.3) Sec. 3-44.3. Mid-range ethanol blend. "Mid-range ethanol blend" means a blend of gasoline and denatured ethanol that contains at least 20% but less than 51% denatured ethanol. (Source: P.A. 103-9, eff. 6-7-23.)

(35 ILCS 105/3-44.5) Sec. 3-44.5. Diesel fuel. "Diesel fuel" means any product intended for use or offered for sale as a fuel for engines in which the fuel is injected into the combustion chamber and ignited by pressure without electric spark. (Source: P.A. 93-17, eff. 6-11-03.)…

(35 ILCS 105/3-45) (from Ch. 120, par. 439.3-45) Sec. 3-45. Collection. The tax imposed by this Act shall be collected from the purchaser by a retailer maintaining a place of business in this State or a retailer authorized by the Department under Section 6 of this Act, and shall …

(35 ILCS 110/3-45) (from Ch. 120, par. 439.33-45) Sec. 3-45. Multistate exemption. To prevent actual or likely multistate taxation, the tax imposed by this Act does not apply to the use of tangible personal property in this State under the following circumstances: (a) The use, in…

(35 ILCS 115/3-45) (from Ch. 120, par. 439.103-45) Sec. 3-45. 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 Uni…

(35 ILCS 115/3-5) (Text of Section from P.A. 104-463) Sec. 3-5. Exemptions. The following tangible personal property is exempt from the tax imposed by this Act: (1) Personal property sold by a corporation, society, association, foundation, institution, or organization, other than…

(35 ILCS 105/3-5) (Text of Section from P.A. 104-463) Sec. 3-5. Exemptions. Use, which, on and after January 1, 2025, includes use by a lessee, of the following tangible personal property is exempt from the tax imposed by this Act: (1) Personal property purchased from a corporati…

(35 ILCS 135/3-5) Sec. 3-5. Sunset of exemptions, credits, and deductions. 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 appro…

(35 ILCS 130/3-5) Sec. 3-5. Sunset of exemptions, credits, and deductions. 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 appro…

(35 ILCS 110/3-5) (Text of Section from P.A. 104-463) Sec. 3-5. Exemptions. Use of the following tangible personal property is exempt from the tax imposed by this Act: (1) Personal property purchased from a corporation, society, association, foundation, institution, or organizati…

(35 ILCS 145/3-5) Sec. 3-5. Sunset of exemptions, credits, and deductions. 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 appro…

(35 ILCS 735/3-5) (from Ch. 120, par. 2603-5) Sec. 3-5. Penalty for negligence. (a) If any return or amended return is prepared negligently, but without intent to defraud, and filed, in addition to any penalty imposed under Section 3-3 of this Act, a penalty shall be imposed in a…

(35 ILCS 105/3-5.1) Sec. 3-5.1. Biodiesel, renewable diesel, and biodiesel blends. (a) On and after January 1, 2024 and on or before December 31, 2030, the taxes imposed by this Act, the Service Use Tax Act, the Service Occupation Tax Act, or the Retailers' Occupation Tax Act app…

(35 ILCS 115/3-5.5) Sec. 3-5.5. 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 110/3-5.5) Sec. 3-5.5. 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 105/3-5.5) Sec. 3-5.5. 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 115/3-50) (from Ch. 120, par. 439.103-50) Sec. 3-50. Liability because of amendatory Act. Revisions in Section 3 (now Sections 3 through 3-50) 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 105/3-50) (from Ch. 120, par. 439.3-50) Sec. 3-50. Manufacturing and assembly exemption. The manufacturing and assembling machinery and equipment exemption includes machinery and equipment that replaces machinery and equipment in an existing manufacturing facility as wel…

(35 ILCS 110/3-50) (from Ch. 120, par. 439.33-50) Sec. 3-50. Rolling stock exemption. Except as provided in Section 3-51 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 …

(35 ILCS 110/3-51) Sec. 3-51. 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 105/3-55) (from Ch. 120, par. 439.3-55) Sec. 3-55. Multistate exemption. To prevent actual or likely multistate taxation, the tax imposed by this Act does not apply to the use of tangible personal property in this State under the following circumstances: (a) The use, in …

(35 ILCS 110/3-55) (from Ch. 120, par. 439.33-55) Sec. 3-55. S. O. T. nontaxability. If the serviceman would not be taxable under the Service Occupation Tax Act despite all elements of his sale of service occurring in Illinois, then the tax imposed by this Act does not apply to t…

(35 ILCS 115/3-55) Sec. 3-55. 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 105/3-6) Sec. 3-6. 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 3-10 of this Act (hereinafter referred to as the Sa…

(35 ILCS 735/3-6) (from Ch. 120, par. 2603-6) Sec. 3-6. Penalty for fraud. (a) If any return or amended return is filed with intent to defraud, in addition to any penalty imposed under Section 3-3 of this Act, a penalty shall be imposed in an amount equal to 50% of any resulting …

(35 ILCS 105/3-60) (from Ch. 120, par. 439.3-60) Sec. 3-60. Rolling stock exemption. Except as provided in Section 3-61 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 s…

(35 ILCS 110/3-60) (from Ch. 120, par. 439.33-60) Sec. 3-60. Property acquired by nonresident. The tax imposed by this Act does not apply to the use, in this State, of property that is acquired outside this State by a nonresident individual who then brings the property to this St…