Chapter 35 — REVENUE

(35 ILCS 158/15-995) Sec. 15-995. (Amendatory provisions; text omitted). (Source: P.A. 93-840, eff. 7-30-04; text omitted.)

(35 ILCS 158/99-99) Sec. 99-99. Effective date. This Act takes effect upon becoming law. (Source: P.A. 93-840, eff. 7-30-04.)

(35 ILCS 160/1) Sec. 1. Short title. This Act may be cited as the Direct Pay Permit Implementation Act. (Source: P.A. 90-682, eff. 1-1-99.)

(35 ILCS 160/5) Sec. 5. Direct pay permit pilot program. The Department of Revenue shall implement a pilot direct pay permit program as a means of collecting State and local occupation and use taxes. The Department may work with Illinois business taxpayers and their representativ…

(35 ILCS 165/10) (Text of Section before amendment by P.A. 104-457) Sec. 10. Re-enactment; findings; purpose; validation. (a) The General Assembly finds and declares that: (1) The amendatory provisions of this Act were first enacted by Public Act 85-1135 and all related to taxati…

(35 ILCS 165/100) Sec. 100. Section 1 of Article 1 of Public Act 85-1135 (which is incorrectly shown as Section 12 in the Laws of Illinois) is re-enacted as follows: (P.A. 85-1135, Art. I, Sec. 1) Sec. 1. It is the intent of the 85th General Assembly that: (a) the abolition of th…

(35 ILCS 165/105) Sec. 105. (Amendatory provisions; text omitted). (Source: P.A. 91-51, eff. 6-30-99; text omitted.)

(35 ILCS 165/110) Sec. 110. (Amendatory provisions; text omitted). (Source: P.A. 91-51, eff. 6-30-99; text omitted.)

(35 ILCS 165/115) Sec. 115. (Amendatory provisions; text omitted). (Source: P.A. 91-51, eff. 6-30-99; text omitted.)

(35 ILCS 165/120) Sec. 120. (Amendatory provisions; text omitted). (Source: P.A. 91-51, eff. 6-30-99; text omitted.)

(35 ILCS 165/125) Sec. 125. (Amendatory provisions; text omitted). (Source: P.A. 91-51, eff. 6-30-99; text omitted.)

(35 ILCS 165/130) Sec. 130. Sections 10 and 14 of the "Service Occupation Tax Act", approved July 10, 1961, as amended, are re-repealed. (Source: P.A. 91-51, eff. 6-30-99.)

(35 ILCS 165/135) Sec. 135. (Amendatory provisions; text omitted). (Source: P.A. 91-51, eff. 6-30-99; text omitted.)

(35 ILCS 165/140) Sec. 140. (Amendatory provisions; text omitted). (Source: P.A. 91-51, eff. 6-30-99; text omitted.)

(35 ILCS 165/145) Sec. 145. Sections 25.05a, 25.05-2, 25.05-2a, 25.05-3, 25.05-3a, 25.05-10, 25.05-10a and 25.05-10.1 of "An Act to revise the law in relation to counties", approved March 31, 1874, as amended, are re-repealed. (Source: P.A. 91-51, eff. 6-30-99.)

(35 ILCS 165/150) Sec. 150. (Amendatory provisions; text omitted). (Source: P.A. 91-51, eff. 6-30-99; text omitted.)

(35 ILCS 165/155) Sec. 155. (Amendatory provisions; text omitted). (Source: P.A. 91-51, eff. 6-30-99; text omitted.)

(35 ILCS 165/160) Sec. 160. (Amendatory provisions; text omitted). (Source: P.A. 91-51, eff. 6-30-99; text omitted.)

(35 ILCS 165/165) Sec. 165. (Amendatory provisions; text omitted). (Source: P.A. 91-51, eff. 6-30-99; text omitted.)

(35 ILCS 165/5) Sec. 5. Short title. This Act may be cited as the Governmental Tax Reform Validation Act. (Source: P.A. 91-51, eff. 6-30-99.)

(35 ILCS 165/900) Sec. 900. Sections 1 and 2 of Article V of Public Act 85-1135 are re-enacted as follows: (P.A. 85-1135, Art. V, Sec. 1) Sec. 1. This amendatory Act of 1988 shall not affect any right, remedy or liability, whether civil or criminal, which existed prior to the eff…

(35 ILCS 165/999) Sec. 999. Effective date. This Act takes effect upon becoming law. (Source: P.A. 91-51, eff. 6-30-99.)

(35 ILCS 171/1) Sec. 1. Short title. This Act may be cited as the Simplified Sales and Use Tax Administration Act. (Source: P.A. 92-221, eff. 8-2-01.)

(35 ILCS 171/10) Sec. 10. Seller and third party liability. (a) A certified service provider is the agent of a seller, with whom the certified service provider has contracted, for the collection and remittance of sales and use taxes. As the seller's agent, the certified service p…

(35 ILCS 171/2) (Text of Section before amendment by P.A. 104-457) Sec. 2. Definitions. As used in this Act: (a) "Agreement" means the Streamlined Sales and Use Tax Agreement as amended and adopted on January 27, 2001. (b) "Certified Automated System" means software certified joi…

(35 ILCS 171/3) Sec. 3. Legislative finding. The General Assembly finds that a simplified sales tax and use tax system will reduce and over time eliminate the burden and cost for all vendors to collect this State's sales and use tax. The General Assembly further finds that this S…

(35 ILCS 171/4) Sec. 4. Authority to participate in multistate negotiations. For the purposes of reviewing or amending or both reviewing and amending the Agreement embodying the simplification requirements as contained in Section 7 of this Act, the State shall enter into multista…

(35 ILCS 171/5) Sec. 5. Authority to enter agreement. Subject to Section 6, the Department of Revenue is authorized to enter into the Streamlined Sales and Use Tax Agreement with one or more states to simplify and modernize sales and use tax administration in order to substantial…

(35 ILCS 171/6) Sec. 6. Relationship to State law. No provision of the Agreement authorized by this Act in whole or part invalidates or amends any provision of the law of this State. Adoption of the Agreement by this State does not amend or modify any law of this State. Implement…

(35 ILCS 171/7) Sec. 7. Agreement requirements. The Department of Revenue shall not enter into the Streamlined Sales and Use Tax Agreement unless the Agreement requires each state to abide by the following requirements: (a) Simplified state rate. The Agreement must set restrictio…

(35 ILCS 171/8) Sec. 8. Cooperating sovereigns. The Agreement authorized by this Act is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The Agreement provides a mechanism among the member states to establish and maintain a coopera…

(35 ILCS 171/9) Sec. 9. Limited binding and beneficial effect. (a) The Agreement authorized by this Act binds and inures only to the benefit of this State and the other member states. No person, other than a member state, is an intended beneficiary of the Agreement. Any benefit t…

(35 ILCS 171/905) Sec. 905. (Amendatory provisions; text omitted). (Source: P.A. 92-221, eff. 8-2-01; text omitted.)

(35 ILCS 171/910) Sec. 910. (Amendatory provisions; text omitted). (Source: P.A. 92-221, eff. 8-2-01; text omitted.)

(35 ILCS 171/915) Sec. 915. (Amendatory provisions; text omitted). (Source: P.A. 92-221, eff. 8-2-01; text omitted.)

(35 ILCS 171/999) Sec. 999. Effective date. This Act takes effect upon becoming law. (Source: P.A. 92-221, eff. 8-2-01.)

(35 ILCS 173/5-1) Sec. 5-1. Short title. This Article may be cited as the Gas Use Tax Law. (Source: P.A. 93-31, eff. 10-1-03.)

(35 ILCS 173/5-10) Sec. 5-10. Imposition of tax. Beginning October 1, 2003, a tax is imposed upon the privilege of using in this State gas obtained in a purchase of out-of-state gas at the rate of 2.4 cents per therm or 5% of the purchase price for the billing period, whichever i…

(35 ILCS 173/5-15) Sec. 5-15. Collection of Gas Use Tax; relief of duty. Beginning with bills issued on and after October 1, 2003, a delivering supplier maintaining a place of business in this State shall collect, from the purchasers who have elected the alternate tax rate provid…

(35 ILCS 173/5-20) Sec. 5-20. Self-assessing purchaser registration; certificate of registration. Any purchaser who does not elect the alternate tax rate to be paid to a delivering supplier shall register with the Department as a self-assessing purchaser and pay the tax imposed b…

(35 ILCS 173/5-25) Sec. 5-25. Self-assessing purchaser; direct return and payment of tax. Except for purchasers who have chosen the alternate tax rate to be paid to a delivering supplier maintaining a place of business in this State, the tax imposed in Section 5-10 of this Law sh…

(35 ILCS 173/5-30) Sec. 5-30. Registration of delivering suppliers. A delivering supplier maintaining a place of business in this State who engages in the delivery of gas in this State shall register with the Department. A delivering supplier, if required to register under the Ga…

(35 ILCS 173/5-35) Sec. 5-35. Return and payment of tax by delivering supplier. Each delivering supplier who is required under Section 5-15 to collect the tax imposed by this Law shall make a return to the Department on or before the 15th day of each month for the preceding calen…

(35 ILCS 173/5-40) Sec. 5-40. Incorporation of applicable Sections. The Department shall have full power to administer and enforce this Law; to collect all taxes, penalties, and interest due hereunder; to dispose of taxes, penalties, and interest so collected in the manner herein…

(35 ILCS 173/5-45) Sec. 5-45. Multistate exemption. To prevent actual multi-state taxation of the privilege that is subject to taxation under this Law, any purchaser, upon proof that purchaser has paid a tax in another state on such event, shall be allowed a credit against the ta…

(35 ILCS 173/5-5) Sec. 5-5. Definitions. For purposes of this Law: "Delivering supplier" means any person engaged in the business of delivering gas to persons for use or consumption and not for resale, and who, in any case where more than one person participates in the delivery o…

(35 ILCS 173/5-50) Sec. 5-50. Exemptions. The tax imposed under this Act shall not apply to: (1) Gas used by business enterprises located in an enterprise zone certified by the Department of Commerce and Economic Opportunity pursuant to the Illinois Enterprise Zone Act; (2) Gas u…

(35 ILCS 173/5-905) Sec. 5-905. (Amendatory provisions; text omitted). (Source: P.A. 93-31, eff. 10-1-03.)

(35 ILCS 173/5-999) Sec. 5-999. Effective date. This Act takes effect on October 1, 2003. (Source: P.A. 93-31, eff. 10-1-03.)

(35 ILCS 175/1) Sec. 1. Short title. This Act may be cited as the Live Adult Entertainment Facility Surcharge Act. (Source: P.A. 97-1035, eff. 1-1-13.)