Chapter 35 — REVENUE

(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…

(35 ILCS 110/3-65) (from Ch. 120, par. 439.33-65) Sec. 3-65. Liability because of amendatory Act. Revisions in Section 3 (now Sections 3 through 3-65) 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 110/3-7) Sec. 3-7. Aggregate manufacturing exemption. Through June 30, 2003, the use of aggregate exploration, mining, offhighway hauling, processing, maintenance, and reclamation equipment, including replacement parts and equipment, and including equipment purchased for…

(35 ILCS 110/3-70) Sec. 3-70. Manufacturer's Purchase Credit. For purchases of machinery and equipment made on and after January 1, 1995 and through June 30, 2003, and on and after September 1, 2004 through August 30, 2014, a purchaser of manufacturing machinery and equipment tha…

(35 ILCS 110/3-72) Sec. 3-72. 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 110/3-75) Sec. 3-75. 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 110/3-8) (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 110/3a) (from Ch. 120, par. 439.33a) Sec. 3a. The tax imposed by this Act may be stated as a distinct item separate and apart from the selling price of the service, and shall be so stated when requested by the buyer. (Source: Laws 1961, p. 1757.)

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

(35 ILCS 110/3d) (from Ch. 120, par. 439.33d) Sec. 3d. (1) Except as provided in paragraph (2) of this Section, the selling price of each item of tangible personal property transferred incident to a sale of service may be stated as a distinct item by the serviceman to the service…

(35 ILCS 110/4) (from Ch. 120, par. 439.34) Sec. 4. Evidence that 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 property was sold for use in this State. (Source: Laws 1961, p. 1757.)…

(35 ILCS 110/5) (from Ch. 120, par. 439.35) Sec. 5. Every serviceman maintaining a place of business in this State and making sales of service involving the incidental transfer of property for use in this State (whether those sales are made within or without this State) shall, wh…

(35 ILCS 110/6) (from Ch. 120, par. 439.36) Sec. 6. A serviceman maintaining a place of business in this State, if required to register under the Retailers' Occupation Tax Act, or under the Use Tax Act, or under the Service Occupation Tax Act, need not obtain an additional Certif…

(35 ILCS 110/7) (from Ch. 120, par. 439.37) Sec. 7. The Department may, in its discretion, upon application, authorize the collection of the tax herein imposed by any serviceman not maintaining a place of business within this State, who, to the satisfaction of the Department, fur…

(35 ILCS 110/7a) (from Ch. 120, par. 439.37a) Sec. 7a. It is unlawful for any serviceman to advertise or hold out or state to the public or to any service customer, purchaser, consumer or user, directly or indirectly, that the tax imposed by this Act or any part thereof will be a…

(35 ILCS 110/8) (from Ch. 120, par. 439.38) Sec. 8. Any serviceman required to collect the tax imposed by this Act shall be liable to the Department for the tax, whether or not the tax has been collected by the serviceman, except when the serviceman is relieved of the duty of rem…

(35 ILCS 110/9) (from Ch. 120, par. 439.39) (Text of Section from P.A. 104-6, Article 5, Section 5-15) Sec. 9. Each serviceman required or authorized to collect the tax herein imposed shall pay to the Department the amount of such tax (except as otherwise provided) at the time wh…

(35 ILCS 115/1) (from Ch. 120, par. 439.101) Sec. 1. This Act shall be known and may be cited as the "Service Occupation Tax Act", and the tax imposed by this Act may be referred to as the "Service Occupation Tax". (Source: Laws 1961, p. 1745.)

(35 ILCS 115/1.05) 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 persons engaged in the business o…

(35 ILCS 115/10a) (from Ch. 120, par. 439.110a) 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 consecut…

(35 ILCS 115/11) (from Ch. 120, par. 439.111) Sec. 11. Every supplier required or authorized to collect taxes hereunder and every serviceman making sales of service in this State on or after the effective date hereof shall keep such records, receipts, invoices and other pertinent…

(35 ILCS 115/12) (from Ch. 120, par. 439.112) Sec. 12. 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 disposition by the Department of the tax collected under this Act), 4 (except that the time li…

(35 ILCS 115/13) (from Ch. 120, par. 439.113) Sec. 13. Any person (resident or non-resident) who incurs tax liability under this Act as a serviceman in this State and who removes from this State or conceals his whereabouts, shall be deemed thereby to appoint the Secretary of Stat…

(35 ILCS 115/15) (from Ch. 120, par. 439.115) 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 requi…

(35 ILCS 115/15.5) (from Ch. 120, par. 439.115a) Sec. 15.5. (Repealed). (Source: Repealed by P.A. 87-205.)

(35 ILCS 115/16) (from Ch. 120, par. 439.116) 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. 1745.)

(35 ILCS 115/17) (from Ch. 120, par. 439.117) Sec. 17. If it shall appear that an amount of tax or penalty or interest has been paid in error hereunder directly to the Department by a serviceman, whether such amount be paid through a mistake of fact or an error of law, such servi…

(35 ILCS 115/18) (from Ch. 120, par. 439.118) 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 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 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 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 115/20a) (from Ch. 120, par. 439.120a) 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 115/21) (from Ch. 120, par. 439.121) 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 cir…

(35 ILCS 115/2a) (from Ch. 120, par. 439.102a) Sec. 2a. "Pollution control facilities" means any system, method, construction, device or appliance appurtenant thereto transferred by a serviceman for the primary purpose of eliminating, preventing, or reducing air and water polluti…

(35 ILCS 115/2b) (from Ch. 120, par. 439.102b) 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 th…

(35 ILCS 115/2c) (from Ch. 120, par. 439.102c) Sec. 2c. 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;…

(35 ILCS 115/2d) Sec. 2d. 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 aft…

(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 115/3-10) 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", as defined in Section 2 of the Service Use Tax Act, of the tangible personal property, including, on and after January…

(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 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 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 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 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 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 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) 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 a limited liability company, that i…

(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 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.)