Illinois Compiled Statutes 35 Revenue: Article -

• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 1
  Definitions. "Sale at retail" means any transfer of the ownership of or title to tangible personal property to a purchaser, for the purpose of use...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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,...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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,...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 1j
  Exemption - Machinery or Equipment used in the operation of high impact service facilities. Subject to the provisions of Section 1i of this Act,...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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,...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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 Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 1p
  (Repealed). (Source: P.A. 94-546, eff. 1-1-06. Repealed by P.A. 94-781, eff. 5-19-06.)
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 2
  Tax imposed. A tax is imposed upon persons engaged in the business of selling at retail tangible personal property, including computer software, and including photographs,...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 2-5
  Exemptions. Gross receipts from proceeds from the sale of the following tangible personal property are exempt from the tax imposed by this Act: (1) Farm...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 2-5.5
  Food and drugs sold by not-for-profit organizations; exemption. The Department shall not collect the 1% tax imposed on food for human consumption that is...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 2-8
  Sales tax holiday items. (a) The tangible personal property described in this subsection qualifies for the 1.25% reduced rate of tax for the period set...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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,...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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;...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 2-51
  Motor vehicles; trailers; use as rolling stock definition. (a) Through June 30, 2003, "use as rolling stock moving in interstate commerce" in paragraphs (12) and...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 2a
  It is unlawful for any person to engage in the business of selling tangible personal property at retail in this State without a certificate of...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 2c
  If the purchaser is not registered with the Department as a taxpayer, but claims to be a reseller of the tangible personal property in...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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:...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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:...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 3
  Except as provided in this Section, on or before the twentieth day of each calendar month, every person engaged in the business of selling tangible...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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,...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 5b
  The recorder of each county shall procure a file labeled "State Tax Lien Notices" and an index book labeled "State Tax Lien Index". When...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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,...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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,...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 9
  No person shall be excused from testifying or from producing any books, papers, records or memoranda in any investigation or upon any hearing not otherwise...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 13.5
  (Repealed). (Source: Repealed by P.A. 87-205.)
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...
• Illinois Retailers' Occupation Tax Act. - 35 ILCS 120, Section 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...

Last modified: February 18, 2015