Chapter 35 — REVENUE

(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 115/3-7) Sec. 3-7. Aggregate manufacturing exemption. Through June 30, 2003, aggregate exploration, mining, offhighway hauling, processing, maintenance, and reclamation equipment, including replacement parts and equipment, and including equipment purchased for lease, but…

(35 ILCS 115/3-8) (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 115/4) (from Ch. 120, par. 439.104) Sec. 4. Evidence that tangible personal property was sold by any supplier 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 the purpos…

(35 ILCS 115/5) (from Ch. 120, par. 439.105) Sec. 5. Every supplier maintaining a place of business in this State and making sales of tangible personal property for the purpose of resale as an incident to the sales of service taxable under this Act (whether those sales are made w…

(35 ILCS 115/6) (from Ch. 120, par. 439.106) Sec. 6. Any supplier maintaining a place of business in this State, if required to register under the "Retailers' Occupation Tax Act", the "Use Tax Act" or the "Service Use Tax Act", need not obtain an additional Certificate of Registr…

(35 ILCS 115/7) (from Ch. 120, par. 439.107) Sec. 7. It is unlawful for any supplier to advertise or hold out or state to the public or to any serviceman, directly or indirectly, that the tax or any part thereof imposed by Section 3 hereof will be assumed or absorbed by the suppl…

(35 ILCS 115/8) (from Ch. 120, par. 439.108) Sec. 8. The tax herein required to be collected by any supplier pursuant to this Act, and any such tax collected by any supplier, shall constitute a debt owed by the supplier to this State. (Source: Laws 1961, p. 1745.)

(35 ILCS 115/9) (from Ch. 120, par. 439.109) (Text of Section before amendment by P.A. 104-457) (Text of Section from P.A. 104-6, Article 5, Section 5-20) Sec. 9. Each serviceman required or authorized to collect the tax herein imposed shall pay to the Department the amount of su…

(35 ILCS 120/1) Sec. 1. Definitions. As used in this Act: "Sale at retail" means any transfer of the ownership of, the title to, the possession or control of, the right to possess or control, or a license to use tangible personal property to a purchaser, for the purpose of use or…

(35 ILCS 120/1.05) 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 120/10) (from Ch. 120, par. 449) Sec. 10. The Department or any officer or employee of the Department designated, in writing, by the Director thereof, shall at its or his or her own instance, or on the written request of any other party to the proceeding, issue subpoenas…

(35 ILCS 120/11) (from Ch. 120, par. 450) Sec. 11. All information received by the Department from returns filed under this Act, or from any investigation conducted under this Act, shall be confidential, except for official purposes, and any person, including a third party as def…

(35 ILCS 120/11a) (from Ch. 120, par. 450a) Sec. 11a. 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 the…

(35 ILCS 120/12) (from Ch. 120, par. 451) Sec. 12. The Department is authorized to make, promulgate and enforce such reasonable rules and regulations relating to the administration and enforcement of the provisions of this Act as may be deemed expedient. Whenever notice is requir…

(35 ILCS 120/13) (from Ch. 120, par. 452) Sec. 13. Criminal penalties. (a) When the amount due is under $300, any person engaged in the business of selling tangible personal property at retail in this State who fails to file a return, or who files a fraudulent return, or any offi…

(35 ILCS 120/13.5) (from Ch. 120, par. 452 1/2) Sec. 13.5. (Repealed). (Source: Repealed by P.A. 87-205.)

(35 ILCS 120/13.7) Sec. 13.7. Rulemaking. Rulemaking authority to implement this amendatory Act of the 95th General Assembly, if any, is conditioned on the rules being adopted in accordance with all provisions of the Illinois Administrative Procedure Act and all rules and procedu…

(35 ILCS 120/14) (from Ch. 120, par. 453) Sec. 14. This Act shall be known as the "Retailers' Occupation Tax Act" and 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 politic…

(35 ILCS 120/1a) (from Ch. 120, par. 440a) Sec. 1a. "Pollution control facilities" means any system, method, construction, device or appliance appurtenant thereto sold or used or intended for the primary purpose of eliminating, preventing, or reducing air and water pollution as t…

(35 ILCS 120/1a-1) (from Ch. 120, par. 440a-1) Sec. 1a-1. "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 …

(35 ILCS 120/1c) (from Ch. 120, par. 440c) Sec. 1c. A person who is engaged in the business of leasing or renting motor vehicles or, beginning July 1, 2003, aircraft or, beginning September 1, 2004, watercraft to others and who, in connection with such business sells any used mot…

(35 ILCS 120/1d) (from Ch. 120, par. 440d) Sec. 1d. Subject to the provisions of Section 1f, all tangible personal property to be used or consumed within an enterprise zone established pursuant to the "Illinois Enterprise Zone Act", as amended, or subject to the provisions of Sec…

(35 ILCS 120/1e) (from Ch. 120, par. 440e) Sec. 1e. Subject to the provisions of Section 1f, or subject to the provisions of Section 5.5 of the Illinois Enterprise Zone Act, all tangible personal property to be used or consumed in the operation of pollution control facilities, as…

(35 ILCS 120/1f) (from Ch. 120, par. 440f) Sec. 1f. Except for High Impact Businesses, the exemption stated in Sections 1d and 1e of this Act shall only apply to business enterprises which: (1) either (i) make investments which cause the creation of a minimum of 200 full-time equ…

(35 ILCS 120/1g) (from Ch. 120, par. 440g) Sec. 1g. Application for exemption identification number. On or before December 31, 1986, except as hereinafter provided, each entity otherwise eligible under exemption (11) of Section 2-5 of this Act and on and after the effective date …

(35 ILCS 120/1h) (from Ch. 120, par. 440h) Sec. 1h. Upon request made on or after July 1, 1987, the Department shall furnish to any county or municipality a list containing the name of each corporation, society, association, foundation or institution organized and operated exclus…

(35 ILCS 120/1i) (from Ch. 120, par. 440i) Sec. 1i. High Impact Service Facility means a facility used primarily for the sorting, handling and redistribution of mail, freight, cargo, or other parcels received from agents or employees of the handler or shipper for processing at a …

(35 ILCS 120/1j) (from Ch. 120, par. 440j) Sec. 1j. Exemption - Machinery or Equipment used in the operation of high impact service facilities. Subject to the provisions of Section 1i of this Act, machinery or equipment used in the operation of a high impact service facility, as …

(35 ILCS 120/1j.1) Sec. 1j.1. Exemption; jet fuel used in the operation of high impact service facilities. Subject to the provisions of Section 1i of this Act, jet fuel and petroleum products sold to and used in the conduct of its business of sorting, handling and redistribution …

(35 ILCS 120/1j.2) Sec. 1j.2. Exceptions. High impact service facilities qualifying under this Act and seeking the exemption under 1j.1 shall be ineligible for the exemptions of taxes imposed under Section 9-222.1 of the Public Utilities Act. High impact service facilities qualif…

(35 ILCS 120/1k) (from Ch. 120, par. 440k) Sec. 1k. Aircraft maintenance facility means a facility operated by an interstate carrier for hire that is used primarily for the maintenance, rebuilding or repair of aircraft, aircraft parts and auxiliary equipment owned or leased by th…

(35 ILCS 120/1m) (from Ch. 120, par. 440m) Sec. 1m. Subject to the provisions of Section 1k of this Act, machinery and equipment used in the operation of an aircraft maintenance facility as defined in Section 1k, located within an enterprise zone shall be exempt from the tax impo…

(35 ILCS 120/1n) (from Ch. 120, par. 440n) Sec. 1n. Subject to the provisions of Section 1k, all tangible personal property to be used or consumed, within an enterprise zone established pursuant to the Illinois Enterprise Zone Act, by any aircraft maintenance facility, directly i…

(35 ILCS 120/1o) Sec. 1o. Aircraft support center exemption. (a) For the purposes of this Act, "aircraft support center" means a support center operated by a carrier for hire that is used primarily for the maintenance, rebuilding, or repair of aircraft, aircraft parts, and auxili…

(35 ILCS 120/1p) Sec. 1p. (Repealed). (Source: P.A. 94-546, eff. 1-1-06. Repealed by P.A. 94-781, eff. 5-19-06.)

(35 ILCS 120/1q) Sec. 1q. Building materials exemption; Illiana Expressway public private partnership. (a) Each retailer that makes a qualified sale of building materials to be incorporated into the Illiana Expressway as defined in the Public Private Agreements for the Illiana Ex…

(35 ILCS 120/1r) Sec. 1r. Building materials exemption; public-private partnership transportation projects. (a) Each retailer that makes a qualified sale of building materials to be incorporated into a "project" as defined in the Public-Private Partnerships for Transportation Act…

(35 ILCS 120/1s) Sec. 1s. Building materials exemption; South Suburban Airport public-private partnership. (a) Each retailer that makes a qualified sale of building materials to be incorporated into the South Suburban Airport as defined in the Public-Private Agreements for the So…

(35 ILCS 120/2) Sec. 2. Tax imposed. (a) A tax is imposed upon persons engaged in the business of selling at retail, which, on and after January 1, 2025, includes leasing, tangible personal property, including computer software, and including photographs, negatives, and positives…

(35 ILCS 120/2-10) from Ch. 120, par. 441-10 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 leases, of tangible personal property ma…

(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…