Chapter 35 — REVENUE

(35 ILCS 120/2-30) (from Ch. 120, par. 441-30) Sec. 2-30. 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 one…

(35 ILCS 120/2-35) (from Ch. 120, par. 441-35) Sec. 2-35. 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 st…

(35 ILCS 120/2-40) (from Ch. 120, par. 441-40) Sec. 2-40. Purchaser refunds. If a seller collects an amount (however designated) that purports to reimburse the seller for retailers' occupation tax liability measured by receipts that are not subject to retailers' occupation tax, o…

(35 ILCS 120/2-45) (from Ch. 120, par. 441-45) Sec. 2-45. Manufacturing and assembly exemption. The manufacturing and assembly machinery and equipment exemption includes machinery and equipment that replaces machinery and equipment in an existing manufacturing facility as well as…

(35 ILCS 120/2-5) Sec. 2-5. Exemptions. Gross receipts from proceeds from the sale, which, on and after January 1, 2025, includes the lease, of the following tangible personal property are exempt from the tax imposed by this Act: (1) Farm chemicals. (2) Farm machinery and equipme…

(35 ILCS 120/2-5.5) Sec. 2-5.5. 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 120/2-50) (from Ch. 120, par. 441-50) Sec. 2-50. Rolling stock exemption. Except as provided in Section 2-51 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 sto…

(35 ILCS 120/2-51) Sec. 2-51. 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 120/2-54) Sec. 2-54. Building materials exemption; River Edge Redevelopment Zones. (a) Each retailer that makes a qualified sale of building materials to be incorporated into real estate within a River Edge Redevelopment Zone in accordance with the River Edge Redevelopme…

(35 ILCS 120/2-55) (from Ch. 120, par. 441-55) Sec. 2-55. 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 serviceman …

(35 ILCS 120/2-6) Sec. 2-6. Building materials exemption; intermodal terminal facility areas. Each retailer that makes a qualified sale of building materials to be incorporated into real estate in a redevelopment project area within an intermodal terminal facility area in accorda…

(35 ILCS 120/2-60) (from Ch. 120, par. 441-60) Sec. 2-60. 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 United…

(35 ILCS 120/2-65) (from Ch. 120, par. 441-65) Sec. 2-65. Liability because of amendatory Act. Revisions in Section 2 (now Sections 2 through 2-65) 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 120/2-7) Sec. 2-7. Aggregate manufacturing exemption. Through June 30, 2003, gross receipts from proceeds from the sale of aggregate exploration, mining, offhighway hauling, processing, maintenance, and reclamation equipment, including replacement parts and equipment, an…

(35 ILCS 120/2-70) Sec. 2-70. 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 120/2-8) Sec. 2-8. 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 2-10 of this Act (hereinafter referred to as the Sa…

(35 ILCS 120/2-9) (Text of Section from P.A. 102-700) Sec. 2-9. 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 120/2a) (from Ch. 120, par. 441a) Sec. 2a. Registration of retailers. It is unlawful for any person to engage in the business of selling, which, on and after January 1, 2025, includes leasing, tangible personal property at retail in this State without a certificate of re…

(35 ILCS 120/2b) (from Ch. 120, par. 441b) Sec. 2b. The Department may, after notice and a hearing as provided herein, revoke the certificate of registration of any person who violates any of the provisions of this Act. Before revocation of a certificate of registration the Depar…

(35 ILCS 120/2c) (from Ch. 120, par. 441c) Sec. 2c. Resales of tangible personal property. If the purchaser is not registered with the Department as a taxpayer, but claims to be a reseller of the tangible personal property in such a way that such resales are not taxable under thi…

(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 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 120/3) (from Ch. 120, par. 442) (Text of Section before amendment by P.A. 104-457) (Text of Section from P.A. 104-6, Article 5, Section 5-25) Sec. 3. Except as provided in this Section, on or before the twentieth day of each calendar month, every person engaged in the bu…

(35 ILCS 120/4) (from Ch. 120, par. 443) Sec. 4. As soon as practicable after any return is filed, the Department shall examine such return and shall, if necessary, correct such return according to its best judgment and information. If the correction of a return results in an amo…

(35 ILCS 120/5) (from Ch. 120, par. 444) Sec. 5. In case any person engaged in the business of selling tangible personal property at retail fails to file a return when and as herein required, but thereafter, prior to the Department's issuance of a notice of tax liability under th…

(35 ILCS 120/5a) (from Ch. 120, par. 444a) Sec. 5a. The Department shall have a lien for the tax herein imposed or any portion thereof, or for any penalty provided for in this Act, or for any amount of interest which may be due as provided for in Section 5 of this Act, upon all t…

(35 ILCS 120/5b) (from Ch. 120, par. 444b) Sec. 5b. State Tax Lien Index. The Department of Revenue shall maintain a State Tax Lien Index of all tax liens filed in the State Tax Lien Registry as provided for by the State Tax Lien Registration Act. A notice of lien may be filed af…

(35 ILCS 120/5c) (from Ch. 120, par. 444c) Sec. 5c. Upon payment by the taxpayer to the Department in cash or by guaranteed remittance of an amount representing the filing fee for the lien and the filing fee for the release of that lien, the Department shall issue a certificate o…

(35 ILCS 120/5d) (from Ch. 120, par. 444d) Sec. 5d. The Department is not required to furnish any bond nor to make a deposit for or pay any costs or fees of any court or officer thereof in any judicial proceedings under this Act. Whenever a certified copy of a judgment or order f…

(35 ILCS 120/5e) (from Ch. 120, par. 444e) Sec. 5e. In addition to any other remedy provided for by the laws of this State, and provided that no hearing or proceedings for review provided by this Act shall be pending, and the time for the taking thereof shall have expired, the De…

(35 ILCS 120/5f) (from Ch. 120, par. 444f) Sec. 5f. In addition to any other remedy provided for by the laws of this State, if the tax imposed by this Act is not paid within the time required by this Act, the Department, or some person designated by it, may cause a demand to be m…

(35 ILCS 120/5g) (from Ch. 120, par. 444g) Sec. 5g. Except as to any sale had by virtue of a judgment of foreclosure in accordance with Article XV of the Code of Civil Procedure, whenever any real estate has been or is sold at a judicial sale or a sale for the enforcement of a ju…

(35 ILCS 120/5i) (from Ch. 120, par. 444i) Sec. 5i. Any person who incurs tax liability under this Act, and who removes from this State or conceals his whereabouts, shall be deemed thereby to appoint the Secretary of State of Illinois his agent for service of process or notice in…

(35 ILCS 120/5j) (from Ch. 120, par. 444j) Sec. 5j. If any taxpayer, outside the usual course of his business, sells or transfers the major part of any one or more of (A) the stock of goods which he is engaged in the business of selling, or (B) the furniture or fixtures, (C) the …

(35 ILCS 120/5k) (from Ch. 120, par. 444k) Sec. 5k. Building materials exemption; enterprise zone. (a) Each retailer who makes a qualified sale of building materials to be incorporated into real estate in an enterprise zone established by a county or municipality under the Illino…

(35 ILCS 120/5l) (from Ch. 120, par. 444l) Sec. 5l. Building materials exemption; High Impact Business. (a) Beginning January 1, 1995, each retailer who makes a sale of building materials that will be incorporated into a High Impact Business location as designated by the Departme…

(35 ILCS 120/5m) Sec. 5m. Building materials exemption; REV Illinois projects. Each retailer who makes a sale of building materials that will be incorporated into a REV Illinois Project for which a certificate of exemption has been issued by the Department of Commerce and Economi…

(35 ILCS 120/5n) Sec. 5n. Building materials exemption; microchip and semiconductor manufacturing. Each retailer who makes a sale of building materials that will be incorporated into real estate in a qualified facility for which a certificate of exemption has been issued by the D…

(35 ILCS 120/6) (from Ch. 120, par. 445) Sec. 6. Credit memorandum or refund. If it appears, after claim therefor filed with the Department, that an amount of tax or penalty or interest has been paid which was not due under this Act, whether as the result of a mistake of fact or …

(35 ILCS 120/6a) (from Ch. 120, par. 445a) Sec. 6a. Claims for credit or refund shall be prepared and filed upon forms provided by the Department. Each claim shall state: (1) The name and principal business address of the claimant; (2) the period covered by the claim; (3) the tot…

(35 ILCS 120/6b) (from Ch. 120, par. 445b) Sec. 6b. 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 taxpayer's legal representative, in the event th…

(35 ILCS 120/6c) (from Ch. 120, par. 445c) Sec. 6c. If a protest to the Department's Notice of Tentative Determination of Claim is not filed within 60 days and a request for a hearing thereon is not made as provided in Section 6b of this Act, the said Notice shall thereupon becom…

(35 ILCS 120/6d) Sec. 6d. Deduction for uncollectible debt. (a) A retailer is relieved from liability for any tax that becomes due and payable if the tax is represented by amounts that are found to be worthless or uncollectible, have been charged off as bad debt on the retailer's…

(35 ILCS 120/7) (from Ch. 120, par. 446) Sec. 7. Every person engaged in the business of selling tangible personal property at retail in this State shall keep records and books of all sales of tangible personal property, together with invoices, bills of lading, sales records, cop…

(35 ILCS 120/8) (from Ch. 120, par. 447) Sec. 8. For the purpose of administering and enforcing the provisions of this Act, the Department, or any officer or employee of the Department designated, in writing, by the Director thereof, may hold investigations and hearings not other…