Chapter 35 — REVENUE

(35 ILCS 105/3-70) (from Ch. 120, par. 439.3-70) Sec. 3-70. Property acquired by nonresident. The tax imposed by this Act does not apply to the use, in this State, of tangible personal property that is acquired outside this State by a nonresident individual who then brings the pr…

(35 ILCS 105/3-75) (from Ch. 120, par. 439.3-75) Sec. 3-75. 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 servicema…

(35 ILCS 105/3-8) (Text of Section from P.A. 102-700) Sec. 3-8. 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 105/3-80) (from Ch. 120, par. 439.3-80) Sec. 3-80. Liability because of amendatory Act. Revisions in Section 3 (now Sections 3 through 3-80) 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 105/3-85) Sec. 3-85. Manufacturer's Purchase Credit. For purchases of machinery and equipment made on and after January 1, 1995 through June 30, 2003, and on and after September 1, 2004 through August 30, 2014, a purchaser of manufacturing machinery and equipment that qu…

(35 ILCS 105/3-87) Sec. 3-87. Sustainable Aviation Fuel Purchase Credit. (a) From July 1, 2023 through December 31, 2032, sustainable aviation fuel sold to or used by an air common carrier, certified by the carrier to be used in Illinois, earns a credit in the amount of $1.50 per…

(35 ILCS 105/3-90) Sec. 3-90. 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 105/3a) (from Ch. 120, par. 439.3a) Sec. 3a. The tax imposed by the Act shall when collected be stated as a distinct item separate and apart from the selling price of the tangible personal property. However, where it is not possible to state the sales tax separately in s…

(35 ILCS 105/4) (from Ch. 120, par. 439.4) Sec. 4. Evidence that tangible personal property was sold by any person for delivery to a person residing or engaged in business in this State shall be prima facie evidence that such tangible personal property was sold for use in this St…

(35 ILCS 105/5) (from Ch. 120, par. 439.5) Sec. 5. Except as to motor vehicles and other items of tangible personal property that must be titled or registered under an Illinois law, but that cannot be so titled or registered without a use tax receipt or exemption determination fr…

(35 ILCS 105/6) (from Ch. 120, par. 439.6) Sec. 6. A retailer maintaining a place of business in this State, if required to register under the Retailers' Occupation Tax Act, need not obtain an additional Certificate of Registration under this Act, but shall be deemed to be suffic…

(35 ILCS 105/7) (from Ch. 120, par. 439.7) Sec. 7. It is unlawful for any retailer to advertise or hold out or state to the public or to any purchaser, consumer or user, directly or indirectly, that the tax or any part thereof imposed by Section 3 hereof will be assumed or absorb…

(35 ILCS 105/8) (from Ch. 120, par. 439.8) Sec. 8. Any retailer required to collect the tax imposed by this Act shall be liable to the Department for such tax, whether or not the tax has been collected by the retailer, except when the retailer is relieved of the duty of remitting…

(35 ILCS 105/9) (from Ch. 120, par. 439.9) (Text of Section before amendment by P.A. 104-457) (Text of Section from P.A. 104-6, Article 5, Section 5-10) Sec. 9. Except as to motor vehicles, watercraft, aircraft, and trailers that are required to be registered with an agency of th…

(35 ILCS 110/1) (from Ch. 120, par. 439.31) Sec. 1. This Act shall be known and may be cited as the "Service Use Tax Act", and the tax imposed by this Act may be referred to as the "Service Use Tax". (Source: Laws 1961, p. 1757.)

(35 ILCS 110/1.05) Sec. 1.05. Legislative intent; leases. It is the intent of the General Assembly in enacting this amendatory Act of the 103rd General Assembly to apply the tax imposed under this Act, except as otherwise provided in this Act, to the privilege of using tangible p…

(35 ILCS 110/10) (from Ch. 120, par. 439.40) Sec. 10. Where property is acquired as an incident to the purchase of a service from a serviceman for use in this State by a purchaser who did not pay the tax herein imposed to the serviceman, and who does not file returns with the Dep…

(35 ILCS 110/10a) (from Ch. 120, par. 439.40a) Sec. 10a. 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 consecuti…

(35 ILCS 110/11) (from Ch. 120, par. 439.41) Sec. 11. Every serviceman required or authorized to collect taxes hereunder and every user who is subject to the tax imposed by this Act shall keep such records, receipts, invoices and other pertinent books, documents, memoranda and pa…

(35 ILCS 110/12) (from Ch. 120, par. 439.42) Sec. 12. Applicability of Retailers' Occupation Tax Act and Uniform Penalty and Interest Act. All of the provisions of Sections 1d, 1e, 1f, 1i, 1j, 1j.1, 1k, 1m, 1n, 1o, 2-6, 2-12, 2-29, 2-54, 2a, 2b, 2c, 3 (except as to the dispositio…

(35 ILCS 110/13) (from Ch. 120, par. 439.43) Sec. 13. Any non-resident of this State who accepts the privilege extended by the laws of this State to non-residents of acting as a serviceman maintaining a place of business in this State within the meaning of Section 2 of this Act, …

(35 ILCS 110/14) (from Ch. 120, par. 439.44) Sec. 14. Whenever any serviceman not maintaining a place of business in this State, to whom a permit to collect the tax hereby imposed has been issued pursuant to Section 7 hereof, fails to comply with any of the provisions hereof or a…

(35 ILCS 110/15) (from Ch. 120, par. 439.45) Sec. 15. When the amount due is under $300, any person subject to the provisions hereof who fails to file a return, or who violates any other provision of Section 9 or Section 10 hereof, or who fails to keep books and records as requir…

(35 ILCS 110/15.5) (from Ch. 120, par. 439.45a) Sec. 15.5. (Repealed). (Source: Repealed by P.A. 87-205.)

(35 ILCS 110/16) (from Ch. 120, par. 439.46) Sec. 16. The tax herein imposed shall be in addition to all other occupation or privilege taxes imposed by the State of Illinois or by any municipal corporation or political subdivision thereof. (Source: Laws 1961, p. 1757.)

(35 ILCS 110/17) (from Ch. 120, par. 439.47) Sec. 17. 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 serviceman, whether such amount be paid through a mistake of fact or …

(35 ILCS 110/18) (from Ch. 120, par. 439.48) Sec. 18. 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 110/19) (from Ch. 120, par. 439.49) Sec. 19. (Repealed). (Source: P.A. 79-1365. Repealed by P.A. 90-562, eff. 12-16-97.)

(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 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 110/20a) (from Ch. 120, par. 439.50a) Sec. 20a. The Illinois Administrative Procedure Act is hereby expressly adopted and shall apply to all administrative rules and procedures of the Department of Revenue under this Act, except that (1) paragraph (b) of Section 5-10 of …

(35 ILCS 110/21) (from Ch. 120, par. 439.51) Sec. 21. If any clause, sentence, Section, provision or part of this Act or the application thereof to any person or circumstance shall be adjudged to be unconstitutional, the remainder of this Act or its application to persons or circ…

(35 ILCS 110/2a) (from Ch. 120, par. 439.32a) Sec. 2a. "Pollution control facilities" means any system, method, construction, device or appliance appurtenant thereto used in this State acquired as an incident to the purchase of a service from a serviceman for the primary purpose …

(35 ILCS 110/2b) (from Ch. 120, par. 439.32b) Sec. 2b. "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 the…

(35 ILCS 110/2d) Sec. 2d. Marketplace facilitators and marketplace servicemen. (a) Definitions. For purposes of this Section: "Affiliate" means a person that, with respect to another person: (i) has a direct or indirect ownership interest of more than 5% in the other person; or (…

(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 110/3-10) 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, transferred by lease, as an incident …

(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 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 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 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 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 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 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 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 110/3-5) 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 organization, other than a limited liability c…

(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 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 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…