86 Illinois Administrative Code (Revenue)

760 sections.

• 08600100GG9996aR 86 Ill. Adm. Code (Part 100)
• 08600100GG9996bR 86 Ill. Adm. Code (Part 100)
• 08600130ZZ9997aR 86 Ill. Adm. Code (Part 130)
• 08600130ZZ9997BR 86 Ill. Adm. Code (Part 130)
• 08600130ZZ9997CR 86 Ill. Adm. Code (Part 130)
• 08600130ZZ9997DR 86 Ill. Adm. Code (Part 130)
• 08600130ZZ9997ER 86 Ill. Adm. Code (Part 130)
• 08600131ZZ9997AR 86 Ill. Adm. Code (Part 131)
• 08600150ZZ9998aR 86 Ill. Adm. Code (Part 150)
• 08602000ZZ9996aR 86 Ill. Adm. Code (Part 2000)
• sec-100-8000 86 Ill. Adm. Code 100.8000 — Payment of Estimated Tax (IITA Section 803)
• sec-100-8010 86 Ill. Adm. Code 100.8010 — Failure to Pay Estimated Tax (IITA Sections 804 and 806)
• sec-100-9000 86 Ill. Adm. Code 100.9000 — General Income Tax Procedures (IITA Section 901)
• sec-100-9010 86 Ill. Adm. Code 100.9010 — Collection Authority (IITA Section 901)
• sec-100-9020 86 Ill. Adm. Code 100.9020 — Child Support Collection (IITA Section 901)
• sec-100-9100 86 Ill. Adm. Code 100.9100 — Notice and Demand (IITA Section 902)
• sec-100-9200 86 Ill. Adm. Code 100.9200 — Assessment (IITA Section 903)
• sec-100-9210 86 Ill. Adm. Code 100.9210 — Waiver of Restrictions on Assessment (IITA Section 907)
• sec-100-9300 86 Ill. Adm. Code 100.9300 — Deficiencies and Overpayments (IITA Section 904)
• sec-100-9310 86 Ill. Adm. Code 100.9310 — Application of Tax Payments Within Unitary Business Groups (IITA Section 603)
• sec-100-9320 86 Ill. Adm. Code 100.9320 — Limitations on Notices of Deficiency (IITA Section 905)
• sec-100-9330 86 Ill. Adm. Code 100.9330 — Further Notices of Deficiency Restricted (IITA Section 906)
• sec-100-9400 86 Ill. Adm. Code 100.9400 — Credits and Refunds (IITA Section 909)
• sec-100-9410 86 Ill. Adm. Code 100.9410 — Limitations on Claims for Refund (IITA Section 911)
• sec-100-9420 86 Ill. Adm. Code 100.9420 — Recovery of Erroneous Refund (IITA Section 912)
• sec-100-9500 86 Ill. Adm. Code 100.9500 — Access to Books and Records (IITA Section 913)
• sec-100-2000 86 Ill. Adm. Code 100.2000 — Introduction
• sec-100-2050 86 Ill. Adm. Code 100.2050 — Net Income (IITA Section 202)
• sec-100-2055 86 Ill. Adm. Code 100.2055 — Standard Exemption (IITA Section 204)
• sec-100-2060 86 Ill. Adm. Code 100.2060 — Compassionate Use of Medical Cannabis Pilot Program Act Surcharge (IITA Section 201(o))
• sec-100-2100 86 Ill. Adm. Code 100.2100 — Replacement Tax Investment Credit Prior to January 1, 1994 (IITA 201(e))
• sec-100-2101 86 Ill. Adm. Code 100.2101 — Replacement Tax Investment Credit (IITA 201(e))
• sec-100-2110 86 Ill. Adm. Code 100.2110 — Economic Development for a Growing Economy Credit (IITA Section 211)
• sec-100-2111 86 Ill. Adm. Code 100.2111 — REV Tax Credit (IITA Section 236)
• sec-100-2112 86 Ill. Adm. Code 100.2112 — MICRO Tax Credit (IITA Section 238)
• sec-100-2120 86 Ill. Adm. Code 100.2120 — Jobs Tax Credit; Enterprise Zone, Foreign Trade Zone or Sub-Zone and River Edge Redevelopment Zone (IITA Section 201(g))
• sec-100-2130 86 Ill. Adm. Code 100.2130 — Investment Credit; High Impact Business (IITA 201(h))
• sec-100-2131 86 Ill. Adm. Code 100.2131 — Investment Credit; Enterprise Zone and River Edge Redevelopment Zone (IITA Section 201(f))
• sec-100-2135 86 Ill. Adm. Code 100.2135 — REV Illinois Investment Tax Credit (IITA Section 237)
• sec-100-2136 86 Ill. Adm. Code 100.2136 — MICRO Investment Tax Credit (IITA Section 239)
• sec-100-2140 86 Ill. Adm. Code 100.2140 — Credit Against Income Tax for Replacement Tax (IITA 201(i))
• sec-100-2150 86 Ill. Adm. Code 100.2150 — Training Expense Credit (IITA 201(j))
• sec-100-2160 86 Ill. Adm. Code 100.2160 — Research and Development Credit (IITA Section 201(k))
• sec-100-2161 86 Ill. Adm. Code 100.2161 — Quantum Computing Campuses Tax Credit (IITA Section 241)
• sec-100-2163 86 Ill. Adm. Code 100.2163 — Environmental Remediation Credit (IITA 201(l))
• sec-100-2164 86 Ill. Adm. Code 100.2164 — Data Center Construction Employment Tax Credit (IITA Section 229)
• sec-100-2165 86 Ill. Adm. Code 100.2165 — Education Expense Credit (IITA 201(m))
• sec-100-2170 86 Ill. Adm. Code 100.2170 — Tax Credits for Coal Research and Coal Utilization Equipment (IITA 206)
• sec-100-2171 86 Ill. Adm. Code 100.2171 — Angel Investment Credit (IITA 220)
• sec-100-2175 86 Ill. Adm. Code 100.2175 — Invest in Kids Credit (IITA 224)
• sec-100-2179 86 Ill. Adm. Code 100.2179 — Volunteer Emergency Worker Credit (IITA Section 234)
• sec-100-2180 86 Ill. Adm. Code 100.2180 — Credit for Residential Real Property Taxes (IITA 208)
• sec-100-2181 86 Ill. Adm. Code 100.2181 — Credit for Instructional Materials and Supplies. (IITA Section 225)
• sec-100-2185 86 Ill. Adm. Code 100.2185 — Film Production Services Credit (IITA Section 213)
• sec-100-2190 86 Ill. Adm. Code 100.2190 — Tax Credit for Affordable Housing Donations (IITA Section 214)
• sec-100-2193 86 Ill. Adm. Code 100.2193 — Student-Assistance Contributions Credit (IITA 218)
• sec-100-2195 86 Ill. Adm. Code 100.2195 — Dependent Care Assistance Program Tax Credit (IITA 210)
• sec-100-2196 86 Ill. Adm. Code 100.2196 — Employee Child Care Assistance Program Tax Credit (IITA Section 210.5)
• sec-100-2197 86 Ill. Adm. Code 100.2197 — Foreign Tax Credit (IITA Section 601(b)(3))
• sec-100-2198 86 Ill. Adm. Code 100.2198 — Economic Development for a Growing Economy Credit (IITA 211) (Renumbered)
• sec-100-2199 86 Ill. Adm. Code 100.2199 — Illinois Earned Income Tax Credit (IITA Section 212)
• sec-100-2200 86 Ill. Adm. Code 100.2200 — Net Operating Losses Occurring Prior to December 31, 1986, of Unitary Business Groups: Treatment by Members of the Unitary Business Group.(IITA Section 202) - Scope
• sec-100-2210 86 Ill. Adm. Code 100.2210 — Net Operating Losses Occurring Prior to December 31, 1986, of Unitary Business Groups: Treatment by Members of the Unitary Business Group (IITA Section 202) -- Definitions
• sec-100-2220 86 Ill. Adm. Code 100.2220 — Net Operating Losses Occurring Prior to December 31, 1986, of Unitary Business Groups: Treatment by Members of the Unitary Business Group. (IITA Section 202) – Current Net Operating Losses: Offsets Between Members
• sec-100-2230 86 Ill. Adm. Code 100.2230 — Net Operating Losses Occurring Prior to December 31, 1986, of Unitary Business Groups: Treatment by Members of the Unitary Business Group. (IITA Section 202) – Carrybacks and Carryforwards
• sec-100-2240 86 Ill. Adm. Code 100.2240 — Net Operating Losses Occurring Prior to December 31, 1986, of Unitary Business Groups: Treatment by Members of the Unitary Business Group: (IITA Section 202) – Effect of Combined Net Operating Loss in Computing Illinois Base Income
• sec-100-2250 86 Ill. Adm. Code 100.2250 — Net Operating Losses Occurring Prior to December 31, 1986, of Unitary Business Groups: Treatment by Members of the Unitary Business Group: (IITA Section 202) – Deadline for Filing Claims Based on Net Operating Losses Carried Back From a Combined Apportionment Year
• sec-100-2300 86 Ill. Adm. Code 100.2300 — Illinois Net Loss Deduction for Losses Occurring On or After December 31, 1986 (IITA 207)
• sec-100-2310 86 Ill. Adm. Code 100.2310 — Computation of the Illinois Net Loss Deduction for Losses Occurring On or After December 31, 1986 (IITA 207)
• sec-100-2320 86 Ill. Adm. Code 100.2320 — Determination of the Amount of Illinois Net Loss for Losses Occurring On or After December 31, 1986
• sec-100-2330 86 Ill. Adm. Code 100.2330 — Illinois Net Loss Carrybacks and Net Loss Carryovers for Losses Occurring On or After December 31, 1986 (IITA Section 207)
• sec-100-2340 86 Ill. Adm. Code 100.2340 — Illinois Net Losses and Illinois Net Loss Deductions for Losses Occurring On or After December 31, 1986, of Corporations that are Members of a Unitary Business Group: Separate Unitary Versus Combined Unitary Returns
• sec-100-2350 86 Ill. Adm. Code 100.2350 — Illinois Net Losses and Illinois Net Loss Deductions, for Losses Occurring On or After December 31, 1986, of Corporations that are Members of a Unitary Business Group: Changes in Membership
• sec-100-2360 86 Ill. Adm. Code 100.2360 — Illinois Net Losses and Illinois Net Loss Deductions for Losses of Cooperatives Occurring On or After December 31, 1986 (IITA Section 203(e)(2)(F))
• sec-100-2405 86 Ill. Adm. Code 100.2405 — Gross Income, Adjusted Gross Income, Taxable Income and Base Income Defined; Double Deductions Prohibited; Legislative Intention (IITA Section 203(e), (g) and (h))
• sec-100-2410 86 Ill. Adm. Code 100.2410 — Net Operating Loss Carryovers for Individuals, and Capital Loss and Other Carryovers for All Taxpayers (IITA Section 203)
• sec-100-2430 86 Ill. Adm. Code 100.2430 — Addition and Subtraction Modifications for Transactions with 80/20 and Noncombination Rule Companies
• sec-100-2435 86 Ill. Adm. Code 100.2435 — Addition Modification for Student-Assistance Contribution Credit (IITA Sections 203(a)(2)(D-23), (b)(2)(E-16), (c)(2)(G-15), (d)(2)(D-10))
• sec-100-2450 86 Ill. Adm. Code 100.2450 — IIT Refunds (IITA Section 203(a)(2)(H), (b)(2)(F), (c)(2)(J) and (d)(2)(F))
• sec-100-2455 86 Ill. Adm. Code 100.2455 — Subtraction Modification: Federally Disallowed Deductions (IITA Sections 203(a)(2)(M), 203(b)(2)(I), 203(c)(2)(L) and 203(d)(2)(J))
• sec-100-2465 86 Ill. Adm. Code 100.2465 — Claim of Right Repayments (IITA Section 203(a)(2)(P), (b)(2)(Q), (c)(2)(P) and (d)(2)(M))
• sec-100-2470 86 Ill. Adm. Code 100.2470 — Subtraction of Amounts Exempt from Taxation by Virtue of Illinois Law, the Illinois or U.S. Constitutions, or by Reason of U.S. Treaties or Statutes (IITA Sections 203(a)(2)(N), 203(b)(2)(J), 203(c)(2)(K) and 203(d)(2)(G))
• sec-100-2480 86 Ill. Adm. Code 100.2480 — Enterprise Zone and River Edge Redevelopment Zone Dividend Subtraction (IITA Sections 203(a)(2)(J), 203(b)(2)(K), 203(c)(2)(M) and 203(d)(2)(K))
• sec-100-2490 86 Ill. Adm. Code 100.2490 — Foreign Trade Zone/High Impact Business Dividend Subtraction (IITA Sections 203(a)(2)(K), 203(b)(2)(L), 203(c)(2)(O), 203(d)(2)(M))
• sec-100-2510 86 Ill. Adm. Code 100.2510 — Subtraction for Contributions to Illinois Qualified Tuition Programs (Section 529 Plans) (IITA Section 203(a)(2)(Y))
• sec-100-2565 86 Ill. Adm. Code 100.2565 — Subtraction for Recovery of Itemized Deductions (IITA Section 203(a)(2)(I))
• sec-100-2580 86 Ill. Adm. Code 100.2580 — Medical Care Savings Accounts (IITA Sections 203(a)(2)(D-5), 203(a)(2)(S) and 203(a)(2)(T))
• sec-100-2590 86 Ill. Adm. Code 100.2590 — Taxation of Certain Employees of Railroads, Motor Carriers, Air Carriers and Water Carriers
• sec-100-2655 86 Ill. Adm. Code 100.2655 — Subtraction Modification for Enterprise Zone and River Edge Redevelopment Zone Interest (IITA Section 203(b)(2)(M))
• sec-100-2657 86 Ill. Adm. Code 100.2657 — Subtraction Modification for High Impact Business Interest (IITA Section 203(b)(2)(M-1))
• sec-100-2665 86 Ill. Adm. Code 100.2665 — Subtraction for Payments to an Attorney-in-Fact (IITA Section 203(b)(2)(R))
• sec-100-2668 86 Ill. Adm. Code 100.2668 — Subtraction for Dividends from Controlled Foreign Corporations (IITA Section 203(b)(2)(Z))
• sec-100-2770 86 Ill. Adm. Code 100.2770 — Subtraction for Recovery of Itemized Deductions of a Decedent (IITA Section 203(c)(2)(W))
• sec-100-2775 86 Ill. Adm. Code 100.2775 — Subtraction for Refunds of Taxes Paid to Other States for Which a Credit Was Claimed (IITA Section 203(c)(2)(X))
• sec-100-2850 86 Ill. Adm. Code 100.2850 — Subtraction Modification for Personal Service Income or Reasonable Allowance for Compensation to Partners (IITA Section 203(d)(2)(H))
• sec-100-3000 86 Ill. Adm. Code 100.3000 — Terms Used In Article 3 (IITA Section 301)
• sec-100-3010 86 Ill. Adm. Code 100.3010 — Business and Nonbusiness Income (IITA Section 301)
• sec-100-3015 86 Ill. Adm. Code 100.3015 — Business Income Election (IITA Section 1501)
• sec-100-3020 86 Ill. Adm. Code 100.3020 — Resident (IITA Section 301)
• sec-100-3100 86 Ill. Adm. Code 100.3100 — Compensation (IITA Section 302)
• sec-100-3110 86 Ill. Adm. Code 100.3110 — State (IITA Section 302)
• sec-100-3120 86 Ill. Adm. Code 100.3120 — Allocation of Compensation Paid to Nonresidents (IITA Section 302)
• sec-100-3200 86 Ill. Adm. Code 100.3200 — Taxability in Other State (IITA Section 303)
• sec-100-3210 86 Ill. Adm. Code 100.3210 — Commercial Domicile (IITA Section 303)
• sec-100-3220 86 Ill. Adm. Code 100.3220 — Allocation of Certain Items of Nonbusiness Income by Persons Other Than Residents (IITA Section 303)
• sec-100-3300 86 Ill. Adm. Code 100.3300 — Allocation and Apportionment of Base Income (IITA Section 304)
• sec-100-3310 86 Ill. Adm. Code 100.3310 — Business Income of Persons Other Than Residents (IITA Section 304) – In General
• sec-100-3320 86 Ill. Adm. Code 100.3320 — Business Income of Persons Other Than Residents(IITA Section 304) -- Apportionment (Repealed)
• sec-100-3330 86 Ill. Adm. Code 100.3330 — Business Income of Persons Other Than Residents (IITA Section 304 – Allocation
• sec-100-3340 86 Ill. Adm. Code 100.3340 — Business Income of Persons Other Than Residents (IITA Section 304)
• sec-100-3350 86 Ill. Adm. Code 100.3350 — Property Factor (IITA Section 304)
• sec-100-3360 86 Ill. Adm. Code 100.3360 — Payroll Factor (IITA Section 304)
• sec-100-3370 86 Ill. Adm. Code 100.3370 — Sales Factor (IITA Section 304)
• sec-100-3371 86 Ill. Adm. Code 100.3371 — Sales Factor for Telecommunications Services
• sec-100-3373 86 Ill. Adm. Code 100.3373 — Sales Factor for Publishing
• sec-100-3380 86 Ill. Adm. Code 100.3380 — Special Rules (IITA Section 304)
• sec-100-3390 86 Ill. Adm. Code 100.3390 — Petitions for Alternative Allocation or Apportionment (IITA Section 304(f))
• sec-100-3400 86 Ill. Adm. Code 100.3400 — Apportionment of Business Income of Financial Organizations for Taxable Years Ending Prior to December 31, 2008 (IITA Section 304(c))
• sec-100-3405 86 Ill. Adm. Code 100.3405 — Apportionment of Business Income of Financial Organizations for Taxable Years Ending on or after December 31, 2008 (IITA Section 304(c))
• sec-100-3420 86 Ill. Adm. Code 100.3420 — Apportionment of Business Income of Insurance Companies (IITA Section 304(b))
• sec-100-3450 86 Ill. Adm. Code 100.3450 — Apportionment of Business Income of Transportation Companies (IITA Section 304(d))
• sec-100-3500 86 Ill. Adm. Code 100.3500 — Allocation and Apportionment of Base Income by Nonresident Partners
• sec-100-3600 86 Ill. Adm. Code 100.3600 — Combined Apportionment for Taxpayers Using Different Apportionment Formulas (IITA Section 1501(a)(27))
• sec-100-4100 86 Ill. Adm. Code 100.4100 — Taxable Years (IITA Section 401)
• sec-100-4500 86 Ill. Adm. Code 100.4500 — Carryovers of Tax Attributes (IITA Section 405)
• sec-100-5000 86 Ill. Adm. Code 100.5000 — Time for Filing Returns (IITA Section 505)
• sec-100-5010 86 Ill. Adm. Code 100.5010 — Place for Filing Returns: All Taxpayers (IITA Section 505)
• sec-100-5020 86 Ill. Adm. Code 100.5020 — Extensions of Time for Filing Returns: All Taxpayers (IITA Section 505)
• sec-100-5030 86 Ill. Adm. Code 100.5030 — Taxpayer's Notification to the Department of Certain Federal Changes Arising in Federal Consolidated Return Years, and Arising in Certain Loss Carryback Years (IITA Section 506)
• sec-100-5040 86 Ill. Adm. Code 100.5040 — Innocent Spouses
• sec-100-5050 86 Ill. Adm. Code 100.5050 — Frivolous Returns
• sec-100-5060 86 Ill. Adm. Code 100.5060 — Reportable Transactions (IITA Section 501(b))
• sec-100-5070 86 Ill. Adm. Code 100.5070 — List of Investors in Potentially Abusive Tax Shelters and Reportable Transactions
• sec-100-5080 86 Ill. Adm. Code 100.5080 — Registration of Tax Shelters (IITA Section 1405.5)
• sec-100-5100 86 Ill. Adm. Code 100.5100 — Composite Returns: Eligibility (IITA Section 502(f))
• sec-100-5110 86 Ill. Adm. Code 100.5110 — Composite Returns: Responsibilities of Authorized Agent
• sec-100-5120 86 Ill. Adm. Code 100.5120 — Composite Returns: Individual Liability
• sec-100-5130 86 Ill. Adm. Code 100.5130 — Composite Returns: Required forms and computation of Income (IITA Section 502(f))
• sec-100-5140 86 Ill. Adm. Code 100.5140 — Composite Returns: Estimated Payments
• sec-100-5150 86 Ill. Adm. Code 100.5150 — Composite Return: Tax, Penalties and Interest
• sec-100-5160 86 Ill. Adm. Code 100.5160 — Composite Returns: Credits on Separate Returns
• sec-100-5170 86 Ill. Adm. Code 100.5170 — Composite Returns: Definition of a "Lloyd's Plan of Operation"
• sec-100-5180 86 Ill. Adm. Code 100.5180 — Composite Returns: Overpayments and Underpayments
• sec-100-5200 86 Ill. Adm. Code 100.5200 — Filing of Combined Returns
• sec-100-5201 86 Ill. Adm. Code 100.5201 — Definitions and Miscellaneous Provisions Relating to Combined Returns
• sec-100-5205 86 Ill. Adm. Code 100.5205 — Election to File a Combined Return
• sec-100-5210 86 Ill. Adm. Code 100.5210 — Procedures for Elective and Mandatory Filing of Combined Returns
• sec-100-5215 86 Ill. Adm. Code 100.5215 — Filing of Separate Unitary Returns (IITA Section 304(e))
• sec-100-5220 86 Ill. Adm. Code 100.5220 — Designated Agent for the Members (IITA Section 304(e))
• sec-100-5230 86 Ill. Adm. Code 100.5230 — Combined Estimated Tax Payments
• sec-100-5240 86 Ill. Adm. Code 100.5240 — Claims for Credit of Overpayments
• sec-100-5250 86 Ill. Adm. Code 100.5250 — Liability for Combined Tax, Penalty and Interest
• sec-100-5260 86 Ill. Adm. Code 100.5260 — Combined Amended Returns
• sec-100-5265 86 Ill. Adm. Code 100.5265 — Common Taxable Year
• sec-100-5270 86 Ill. Adm. Code 100.5270 — Computation of Combined Net Income and Tax (IITA Section 304(e))
• sec-100-5280 86 Ill. Adm. Code 100.5280 — Combined Return Issues Related to Audits
• sec-100-6000 86 Ill. Adm. Code 100.6000 — Payment on Due Date of Return (IITA Section 601)
• sec-100-7000 86 Ill. Adm. Code 100.7000 — Requirement of Withholding (IITA Section 701)
• sec-100-7010 86 Ill. Adm. Code 100.7010 — Compensation Paid in this State (IITA Section 701)
• sec-100-7020 86 Ill. Adm. Code 100.7020 — Transacting Business Within This State (IITA Section 701)
• sec-100-7030 86 Ill. Adm. Code 100.7030 — Payments to Residents (IITA Section 701)
• sec-100-7034 86 Ill. Adm. Code 100.7034 — Investment Partnership Withholding (IITA Section 709.5)
• sec-100-7035 86 Ill. Adm. Code 100.7035 — Nonresident Partners, Subchapter S Corporation Shareholders, and Trust Beneficiaries (IITA Section 709.5)
• sec-100-7036 86 Ill. Adm. Code 100.7036 — Withholding of Lottery, Gambling and Sports Wagering Winnings (IITA Section 710)
• sec-100-7040 86 Ill. Adm. Code 100.7040 — Employer Registration (IITA Section 701)
• sec-100-7050 86 Ill. Adm. Code 100.7050 — Computation of Amount Withheld (IITA Section 702)
• sec-100-7060 86 Ill. Adm. Code 100.7060 — Additional Withholding (IITA Section 701)
• sec-100-7070 86 Ill. Adm. Code 100.7070 — Voluntary Withholding (IITA Section 701)
• sec-100-7080 86 Ill. Adm. Code 100.7080 — Correction of Underwithholding or Overwithholding (IITA Section 701)
• sec-100-7090 86 Ill. Adm. Code 100.7090 — Reciprocal Agreement (IITA Section 701)
• sec-100-7095 86 Ill. Adm. Code 100.7095 — Cross References
• sec-100-7100 86 Ill. Adm. Code 100.7100 — Withholding Exemption (IITA Section 702)
• sec-100-7110 86 Ill. Adm. Code 100.7110 — Withholding Exemption Certificate (IITA Section 702)
• sec-100-7120 86 Ill. Adm. Code 100.7120 — Exempt Withholding Under Reciprocal Agreements (IITA Section 702)
• sec-100-7200 86 Ill. Adm. Code 100.7200 — Reports For Employee (IITA Section 703)
• sec-100-7300 86 Ill. Adm. Code 100.7300 — Returns and Payments of Income Tax Withheld from Wages (IITA Sections 704 and 704A)
• sec-100-7310 86 Ill. Adm. Code 100.7310 — Returns Filed and Payments Made on Annual Basis (IITA Sections 704 and 704A)
• sec-100-7320 86 Ill. Adm. Code 100.7320 — Time for Filing Returns and Making Payments for Taxes Required to Be Withheld Prior to January 1, 2008 (IITA Section 704)
• sec-100-7325 86 Ill. Adm. Code 100.7325 — Time for Filing Returns and Making Payments for Taxes Required to Be Withheld On or After January 1, 2008 (IITA Section 704A)
• sec-100-7330 86 Ill. Adm. Code 100.7330 — Payment of Tax Required to be Shown Due on a Return (IITA Sections 704 and 704A)
• sec-100-7340 86 Ill. Adm. Code 100.7340 — Correction of Underwithholding or Overwithholding (IITA Section 704)
• sec-100-7350 86 Ill. Adm. Code 100.7350 — Domestic Service Employment (IITA Sections 704 and 704A)
• sec-100-7360 86 Ill. Adm. Code 100.7360 — Definitions and Special Provisions Relating to Reporting and Payment of Income Tax Withheld (IITA Sections 704 and 704A)
• sec-100-7370 86 Ill. Adm. Code 100.7370 — Penalty and Interest Provisions Relating to Reporting and Payment of Income Tax Withheld (IITA Sections 704 and 704A)
• sec-100-7380 86 Ill. Adm. Code 100.7380 — Economic Development for a Growing Economy (EDGE) and Small Business Job Creation Credit (IITA Section 704A(g) and (h))
• sec-100-7381 86 Ill. Adm. Code 100.7381 — REV Tax Credit (IITA Section 704A(g-1))
• sec-100-7382 86 Ill. Adm. Code 100.7382 — MICRO Tax Credit (IITA Section 704A(g-2))
• sec-100-7385 86 Ill. Adm. Code 100.7385 — Live Theater Production Tax Credit (IITA Section 704A(k))
• sec-100-7386 86 Ill. Adm. Code 100.7386 — Local Journalism Sustainability Tax Credit (IITA Section 704A(k))
• sec-100-7390 86 Ill. Adm. Code 100.7390 — Minimum Wage Tax Credit (IITA Section 704A(i))
• sec-100-8000 86 Ill. Adm. Code 100.8000 — Payment of Estimated Tax (IITA Section 803)
• sec-100-8010 86 Ill. Adm. Code 100.8010 — Failure to Pay Estimated Tax (IITA Sections 804 and 806)
• sec-100-9000 86 Ill. Adm. Code 100.9000 — General Income Tax Procedures (IITA Section 901)
• sec-100-9010 86 Ill. Adm. Code 100.9010 — Collection Authority (IITA Section 901)
• sec-100-9020 86 Ill. Adm. Code 100.9020 — Child Support Collection (IITA Section 901)
• sec-100-9100 86 Ill. Adm. Code 100.9100 — Notice and Demand (IITA Section 902)
• sec-100-9200 86 Ill. Adm. Code 100.9200 — Assessment (IITA Section 903)
• sec-100-9210 86 Ill. Adm. Code 100.9210 — Waiver of Restrictions on Assessment (IITA Section 907)
• sec-100-9300 86 Ill. Adm. Code 100.9300 — Deficiencies and Overpayments (IITA Section 904)
• sec-100-9310 86 Ill. Adm. Code 100.9310 — Application of Tax Payments Within Unitary Business Groups (IITA Section 603)
• sec-100-9320 86 Ill. Adm. Code 100.9320 — Limitations on Notices of Deficiency (IITA Section 905)
• sec-100-9330 86 Ill. Adm. Code 100.9330 — Further Notices of Deficiency Restricted (IITA Section 906)
• sec-100-9400 86 Ill. Adm. Code 100.9400 — Credits and Refunds (IITA Section 909)
• sec-100-9410 86 Ill. Adm. Code 100.9410 — Limitations on Claims for Refund (IITA Section 911)
• sec-100-9420 86 Ill. Adm. Code 100.9420 — Recovery of Erroneous Refund (IITA Section 912)
• sec-100-9500 86 Ill. Adm. Code 100.9500 — Access to Books and Records (IITA Section 913)
• sec-100-9505 86 Ill. Adm. Code 100.9505 — Access to Books and Records -- 60-Day Letters (IITA Section 913) (Repealed)
• sec-100-9510 86 Ill. Adm. Code 100.9510 — Taxpayer Representation and Practice Requirements
• sec-100-9520 86 Ill. Adm. Code 100.9520 — Conduct of Investigations and Hearings (IITA Section 914)
• sec-100-9530 86 Ill. Adm. Code 100.9530 — Books and Records
• sec-100-9600 86 Ill. Adm. Code 100.9600 — Administrative Review Law (IITA Section 1201)
• sec-100-9700 86 Ill. Adm. Code 100.9700 — Unitary Business Group Defined (IITA Section 1501)
• sec-100-9710 86 Ill. Adm. Code 100.9710 — Financial Organizations (IITA Section 1501)
• sec-100-9715 86 Ill. Adm. Code 100.9715 — Transportation Companies (IITA Section 304(d))
• sec-100-9720 86 Ill. Adm. Code 100.9720 — Nexus
• sec-100-9730 86 Ill. Adm. Code 100.9730 — Investment Partnerships (IITA Section 1501(a)(11.5))
• sec-100-9750 86 Ill. Adm. Code 100.9750 — Corporation, Subchapter S Corporation, Partnership and Trust Defined (IITA Section 1501)
• sec-100-9800 86 Ill. Adm. Code 100.9800 — Letter Ruling Procedures
• sec-100-9900 86 Ill. Adm. Code 100.9900 — Tax Shelter Voluntary Compliance Program
• sec-100-9910 86 Ill. Adm. Code 100.9910 — State Tax Preparer Oversight Act [35 ILCS 35]
• sec-105-100 86 Ill. Adm. Code 105.100 — Composition of an Electronic Return
• sec-105-110 86 Ill. Adm. Code 105.110 — Exclusions from Electronic Filing
• sec-105-120 86 Ill. Adm. Code 105.120 — Where to Send Electronic Returns
• sec-105-200 86 Ill. Adm. Code 105.200 — Categories of Electronic Filers
• sec-105-210 86 Ill. Adm. Code 105.210 — Types of Electronic Filers
• sec-105-220 86 Ill. Adm. Code 105.220 — Ways to Participate in Electronic Filing
• sec-105-230 86 Ill. Adm. Code 105.230 — Responsibilities of Electronic Filers
• sec-105-300 86 Ill. Adm. Code 105.300 — General Information
• sec-105-310 86 Ill. Adm. Code 105.310 — Where to Apply
• sec-105-320 86 Ill. Adm. Code 105.320 — Who Must Apply
• sec-105-330 86 Ill. Adm. Code 105.330 — Who Does Not Need to Apply
• sec-105-340 86 Ill. Adm. Code 105.340 — EFIN and ETIN Assignments
• sec-105-400 86 Ill. Adm. Code 105.400 — General Information
• sec-105-410 86 Ill. Adm. Code 105.410 — Suitability Checks
• sec-105-420 86 Ill. Adm. Code 105.420 — Who Must Test
• sec-105-430 86 Ill. Adm. Code 105.430 — What Must Be Tested
• sec-105-440 86 Ill. Adm. Code 105.440 — Where to Test
• sec-105-450 86 Ill. Adm. Code 105.450 — How to Test
• sec-105-460 86 Ill. Adm. Code 105.460 — When to Test
• sec-105-470 86 Ill. Adm. Code 105.470 — Acceptance
• sec-105-500 86 Ill. Adm. Code 105.500 — Purpose
• sec-105-510 86 Ill. Adm. Code 105.510 — Instructions
• sec-105-515 86 Ill. Adm. Code 105.515 — IL-8453 Retaining Program
• sec-105-520 86 Ill. Adm. Code 105.520 — Corrections
• sec-105-600 86 Ill. Adm. Code 105.600 — Balance Due General Information
• sec-105-610 86 Ill. Adm. Code 105.610 — Direct Deposit General Information
• sec-105-620 86 Ill. Adm. Code 105.620 — Direct Deposit Responsibilities
• sec-105-700 86 Ill. Adm. Code 105.700 — Information and Material to be Provided to the Taxpayer
• sec-105-800 86 Ill. Adm. Code 105.800 — Overview of Transmission Procedures
• sec-105-810 86 Ill. Adm. Code 105.810 — Acknowledgement of Electronic Returns
• sec-105-900 86 Ill. Adm. Code 105.900 — Advertising Restrictions
• sec-105-910 86 Ill. Adm. Code 105.910 — Media Communications
• sec-105-920 86 Ill. Adm. Code 105.920 — Endorsement
• sec-105-1000 86 Ill. Adm. Code 105.1000 — Monitoring
• sec-105-1010 86 Ill. Adm. Code 105.1010 — Suspension
• sec-106-100 86 Ill. Adm. Code 106.100 — Composition of an Internet Return
• sec-106-110 86 Ill. Adm. Code 106.110 — Electronic Signature
• sec-106-120 86 Ill. Adm. Code 106.120 — Exclusions from Internet Filing
• sec-106-130 86 Ill. Adm. Code 106.130 — Where to Send Internet Returns
• sec-106-200 86 Ill. Adm. Code 106.200 — General Information
• sec-106-300 86 Ill. Adm. Code 106.300 — Balance Due General Information
• sec-106-310 86 Ill. Adm. Code 106.310 — Direct Deposit General Information
• sec-106-400 86 Ill. Adm. Code 106.400 — Confirmation of Internet Returns
• sec-107-100 86 Ill. Adm. Code 107.100 — Composition of a TeleFile Return
• sec-107-110 86 Ill. Adm. Code 107.110 — Electronic Signature
• sec-107-120 86 Ill. Adm. Code 107.120 — Exclusions from TeleFile Filing
• sec-107-200 86 Ill. Adm. Code 107.200 — How to Participate
• sec-107-300 86 Ill. Adm. Code 107.300 — Balance Due General Information
• sec-107-310 86 Ill. Adm. Code 107.310 — Direct Deposit General Information
• sec-107-400 86 Ill. Adm. Code 107.400 — Confirmation of TeleFile Returns
• sec-130-101 86 Ill. Adm. Code 130.101 — Character and Rate of Tax
• sec-130-102 86 Ill. Adm. Code 130.102 — Tax Imposed on Leases of Tangible Personal Property on and after January 1, 2025
• sec-130-103 86 Ill. Adm. Code 130.103 — Leases or Rentals of Trailers other than Semitrailers and Items that are Titled but not Registered
• sec-130-105 86 Ill. Adm. Code 130.105 — Responsibility of Trustees, Receivers, Executors or Administrators
• sec-130-110 86 Ill. Adm. Code 130.110 — Occasional Sales
• sec-130-111 86 Ill. Adm. Code 130.111 — Sale of Used Motor Vehicles, Aircraft, or Watercraft by Leasing or Rental Business
• sec-130-115 86 Ill. Adm. Code 130.115 — Habitual Sales
• sec-130-120 86 Ill. Adm. Code 130.120 — Nontaxable Transactions
• sec-130-201 86 Ill. Adm. Code 130.201 — The Test of a Sale at Retail
• sec-130-205 86 Ill. Adm. Code 130.205 — Sales for Transfer Incident to Service
• sec-130-210 86 Ill. Adm. Code 130.210 — Sales of Tangible Personal Property to Purchasers for Resale
• sec-130-215 86 Ill. Adm. Code 130.215 — Illustrations of Sales for Use or Consumption Versus Sales for Resale
• sec-130-220 86 Ill. Adm. Code 130.220 — Sales to Lessors of Tangible Personal Property
• sec-130-225 86 Ill. Adm. Code 130.225 — Drop Shipments
• sec-130-305 86 Ill. Adm. Code 130.305 — Farm Machinery and Equipment
• sec-130-310 86 Ill. Adm. Code 130.310 — Food, Soft Drinks and Candy
• sec-130-311 86 Ill. Adm. Code 130.311 — Drugs, Medicines, Medical Appliances, and Grooming and Hygiene Products
• sec-130-315 86 Ill. Adm. Code 130.315 — Fuel Sold for Use in Vessels on Rivers Bordering Illinois
• sec-130-320 86 Ill. Adm. Code 130.320 — Gasohol, Majority Blended Ethanol, Biodiesel Blends, and 100% Biodiesel
• sec-130-321 86 Ill. Adm. Code 130.321 — Fuel Used by Air Common Carriers in Flights Engaged in Foreign Trade or Engaged in Trade Between the United States and any of its Possessions
• sec-130-325 86 Ill. Adm. Code 130.325 — Graphic Arts Machinery and Equipment Exemption
• sec-130-330 86 Ill. Adm. Code 130.330 — Manufacturing Machinery and Equipment
• sec-130-331 86 Ill. Adm. Code 130.331 — Manufacturer's Purchase Credit
• sec-130-332 86 Ill. Adm. Code 130.332 — Automatic Vending Machines
• sec-130-333 86 Ill. Adm. Code 130.333 — Sustainable Aviation Fuel Purchase Credit
• sec-130-335 86 Ill. Adm. Code 130.335 — Pollution Control Facilities and Low Sulfur Dioxide Emission Coal-Fueled Devices
• sec-130-340 86 Ill. Adm. Code 130.340 — Rolling Stock
• sec-130-341 86 Ill. Adm. Code 130.341 — Commercial Distribution Fee Sales Tax Exemption (Repealed)
• sec-130-345 86 Ill. Adm. Code 130.345 — Oil Field Exploration, Drilling and Production Equipment
• sec-130-350 86 Ill. Adm. Code 130.350 — Coal Exploration, Mining, Off Highway Hauling, Processing, Maintenance and Reclamation Equipment
• sec-130-351 86 Ill. Adm. Code 130.351 — Aggregate Exploration, Mining, Off Highway Hauling, Processing, Maintenance and Reclamation Equipment
• sec-130-401 86 Ill. Adm. Code 130.401 — Meaning of Gross Receipts
• sec-130-405 86 Ill. Adm. Code 130.405 — How to Avoid Paying Tax on State or Local Tax Passed on to the Purchaser
• sec-130-410 86 Ill. Adm. Code 130.410 — Cost of Doing Business Not Deductible
• sec-130-415 86 Ill. Adm. Code 130.415 — Transportation and Delivery Charges
• sec-130-420 86 Ill. Adm. Code 130.420 — Finance or Interest Charges – Penalties – Discounts
• sec-130-425 86 Ill. Adm. Code 130.425 — Traded-In Property
• sec-130-430 86 Ill. Adm. Code 130.430 — Deposit or Prepayment on Purchase Price
• sec-130-435 86 Ill. Adm. Code 130.435 — State and Local Taxes Other Than Retailers' Occupation Tax
• sec-130-440 86 Ill. Adm. Code 130.440 — Penalties
• sec-130-445 86 Ill. Adm. Code 130.445 — Federal Taxes
• sec-130-450 86 Ill. Adm. Code 130.450 — Installation, Alteration and Special Service Charges
• sec-130-454 86 Ill. Adm. Code 130.454 — Determination of "Selling Price" or "Amount of Sale" when Certain Motor Vehicles are Sold for Lease
• sec-130-455 86 Ill. Adm. Code 130.455 — Motor Vehicle Leasing and Trade-In Allowances
• sec-130-501 86 Ill. Adm. Code 130.501 — Monthly Tax Returns – When Due – Contents
• sec-130-502 86 Ill. Adm. Code 130.502 — Quarterly Tax Returns
• sec-130-505 86 Ill. Adm. Code 130.505 — Returns and How to Prepare
• sec-130-510 86 Ill. Adm. Code 130.510 — Annual Tax Returns
• sec-130-515 86 Ill. Adm. Code 130.515 — First Return
• sec-130-520 86 Ill. Adm. Code 130.520 — Final Returns When Business is Discontinued
• sec-130-525 86 Ill. Adm. Code 130.525 — Who May Sign Returns
• sec-130-530 86 Ill. Adm. Code 130.530 — Returns Covering More Than One Location Under Same Registration - Separate Returns for Separately Registered Locations
• sec-130-535 86 Ill. Adm. Code 130.535 — Payment of the Tax, Including Quarter Monthly Payments in Certain Instances
• sec-130-540 86 Ill. Adm. Code 130.540 — Returns on a Transaction by Transaction Basis
• sec-130-541 86 Ill. Adm. Code 130.541 — Returns for Aviation Fuel
• sec-130-545 86 Ill. Adm. Code 130.545 — Registrants Must File a Return for Every Return Period
• sec-130-550 86 Ill. Adm. Code 130.550 — Filing of Returns for Retailers by Suppliers Under Certain Circumstances
• sec-130-551 86 Ill. Adm. Code 130.551 — Prepayment of Retailers' Occupation Tax on Motor Fuel
• sec-130-552 86 Ill. Adm. Code 130.552 — Alcoholic Liquor Reporting
• sec-130-555 86 Ill. Adm. Code 130.555 — Vending Machine Information Returns
• sec-130-560 86 Ill. Adm. Code 130.560 — Verification of Returns
• sec-130-565 86 Ill. Adm. Code 130.565 — Vendor's Discount Cap
• sec-130-601 86 Ill. Adm. Code 130.601 — Preliminary Comments (Repealed)
• sec-130-605 86 Ill. Adm. Code 130.605 — Sales of Property Originating in Illinois; Questions of Interstate Commerce
• sec-130-610 86 Ill. Adm. Code 130.610 — Sales of Property Originating in Other States (Repealed)
• sec-130-701 86 Ill. Adm. Code 130.701 — General Information on Obtaining a Certificate of Registration
• sec-130-705 86 Ill. Adm. Code 130.705 — Procedure in Disputed Cases Involving Certificates of Registration
• sec-130-710 86 Ill. Adm. Code 130.710 — Procedure When Security Must be Forfeited
• sec-130-715 86 Ill. Adm. Code 130.715 — Sub-Certificates of Registration
• sec-130-720 86 Ill. Adm. Code 130.720 — Separate Registrations for Different Places of Business of Same Taxpayer Under Some Circumstances
• sec-130-725 86 Ill. Adm. Code 130.725 — Display
• sec-130-730 86 Ill. Adm. Code 130.730 — Replacement of Certificate
• sec-130-735 86 Ill. Adm. Code 130.735 — Certificate Not Transferable
• sec-130-740 86 Ill. Adm. Code 130.740 — Certificate Required For Mobile Vending Units
• sec-130-745 86 Ill. Adm. Code 130.745 — Revocation of Certificate
• sec-130-801 86 Ill. Adm. Code 130.801 — Books and Records - General Requirements
• sec-130-805 86 Ill. Adm. Code 130.805 — Minimum Requirements for Recordkeeping
• sec-130-810 86 Ill. Adm. Code 130.810 — Records Required to Support Deductions
• sec-130-815 86 Ill. Adm. Code 130.815 — Preservation and Retention of Records
• sec-130-820 86 Ill. Adm. Code 130.820 — Preservation of Books During Pendency of Assessment Proceedings
• sec-130-825 86 Ill. Adm. Code 130.825 — Department Authorization to Destroy Records Sooner than Would Otherwise be Permissible
• sec-130-901 86 Ill. Adm. Code 130.901 — Civil Penalties
• sec-130-905 86 Ill. Adm. Code 130.905 — Interest
• sec-130-910 86 Ill. Adm. Code 130.910 — Criminal Penalties
• sec-130-915 86 Ill. Adm. Code 130.915 — Criminal Investigations
• sec-130-1001 86 Ill. Adm. Code 130.1001 — When Opinions from the Department are Binding
• sec-130-1101 86 Ill. Adm. Code 130.1101 — Definition of Federal Area
• sec-130-1105 86 Ill. Adm. Code 130.1105 — When Deliveries on Federal Areas Are Taxable
• sec-130-1110 86 Ill. Adm. Code 130.1110 — No Distinction Between Deliveries on Federal Areas and Illinois Deliveries Outside Federal Areas
• sec-130-1201 86 Ill. Adm. Code 130.1201 — General Information
• sec-130-1205 86 Ill. Adm. Code 130.1205 — Due Date that Falls on Saturday, Sunday or a Holiday
• sec-130-1301 86 Ill. Adm. Code 130.1301 — When Lessee of Premises Must File Return for Leased Department
• sec-130-1305 86 Ill. Adm. Code 130.1305 — When Lessor of Premises Should File Return for Business Operated on Leased Premises
• sec-130-1310 86 Ill. Adm. Code 130.1310 — Meaning of "Lessor" and "Lessee" in this Regulation
• sec-130-1401 86 Ill. Adm. Code 130.1401 — Seller's Responsibility to Determine the Character of the Sale at the Time of the Sale
• sec-130-1405 86 Ill. Adm. Code 130.1405 — Seller's Responsibility to Obtain Certificates of Resale and Requirements for Certificates of Resale
• sec-130-1410 86 Ill. Adm. Code 130.1410 — Requirements for Certificates of Resale (Repealed)
• sec-130-1415 86 Ill. Adm. Code 130.1415 — Resale Number – When Required and How Obtained
• sec-130-1420 86 Ill. Adm. Code 130.1420 — Blanket Certificate of Resale (Repealed)
• sec-130-1501 86 Ill. Adm. Code 130.1501 — Claims for Credit – Limitations – Procedure
• sec-130-1505 86 Ill. Adm. Code 130.1505 — Disposition of Credit Memoranda by Holders Thereof
• sec-130-1510 86 Ill. Adm. Code 130.1510 — Refunds
• sec-130-1515 86 Ill. Adm. Code 130.1515 — Interest
• sec-130-1520 86 Ill. Adm. Code 130.1520 — Verified Credit
• sec-130-1601 86 Ill. Adm. Code 130.1601 — When Returns are Required After a Business is Discontinued
• sec-130-1605 86 Ill. Adm. Code 130.1605 — When Returns Are Not Required After Discontinuation of a Business
• sec-130-1610 86 Ill. Adm. Code 130.1610 — Cross Reference to Bulk Sales Regulation
• sec-130-1701 86 Ill. Adm. Code 130.1701 — Bulk Sales: Notices of Sales of Business Assets
• sec-130-1801 86 Ill. Adm. Code 130.1801 — When Powers of Attorney May be Given
• sec-130-1805 86 Ill. Adm. Code 130.1805 — Filing of Power of Attorney With Department
• sec-130-1810 86 Ill. Adm. Code 130.1810 — Filing of Papers by Agent Under Power of Attorney
• sec-130-1901 86 Ill. Adm. Code 130.1901 — Addition Agents to Plating Baths
• sec-130-1905 86 Ill. Adm. Code 130.1905 — Agricultural Producers
• sec-130-1910 86 Ill. Adm. Code 130.1910 — Antiques, Curios, Art Work, Collectors' Coins, Collectors' Postage Stamps and Like Articles
• sec-130-1915 86 Ill. Adm. Code 130.1915 — Auctioneers and Agents
• sec-130-1920 86 Ill. Adm. Code 130.1920 — Barbers and Beauty Shop Operators
• sec-130-1925 86 Ill. Adm. Code 130.1925 — Blacksmiths
• sec-130-1930 86 Ill. Adm. Code 130.1930 — Chiropodists, Osteopaths, and Chiropractors
• sec-130-1934 86 Ill. Adm. Code 130.1934 — Community Water Supply
• sec-130-1935 86 Ill. Adm. Code 130.1935 — Computer Software
• sec-130-1940 86 Ill. Adm. Code 130.1940 — Construction Contractors and Real Estate Developers
• sec-130-1945 86 Ill. Adm. Code 130.1945 — Co-operative Associations
• sec-130-1946 86 Ill. Adm. Code 130.1946 — Tangible Personal Property Used or Consumed in Graphic Arts Production within Enterprise Zones Located in a County of more than 4,000 Persons and less than 45,000 Persons
• sec-130-1947 86 Ill. Adm. Code 130.1947 — Tangible Personal Property Used or Consumed in the Process of Manufacturing and Assembly within Enterprise Zones or by High Impact Businesses
• sec-130-1948 86 Ill. Adm. Code 130.1948 — Tangible Personal Property Used or Consumed in the Operation of Pollution Control Facilities Located within Enterprise Zones
• sec-130-1949 86 Ill. Adm. Code 130.1949 — Sales of Building Materials Incorporated into the South Suburban Airport
• sec-130-1950 86 Ill. Adm. Code 130.1950 — Sales of Building Materials Incorporated into the Illiana Expressway
• sec-130-1951 86 Ill. Adm. Code 130.1951 — Sales of Building Materials Incorporated into Real Estate within Enterprise Zones
• sec-130-1952 86 Ill. Adm. Code 130.1952 — Sales of Building Materials to a High Impact Business
• sec-130-1953 86 Ill. Adm. Code 130.1953 — Sales of Building Materials to be Incorporated into a Redevelopment Project Area within an Intermodal Terminal Facility Area
• sec-130-1954 86 Ill. Adm. Code 130.1954 — Sales of Building Materials Incorporated into Real Estate within River Edge Redevelopment Zones
• sec-130-1955 86 Ill. Adm. Code 130.1955 — Farm Chemicals
• sec-130-1956 86 Ill. Adm. Code 130.1956 — Dentists
• sec-130-1957 86 Ill. Adm. Code 130.1957 — Tangible Personal Property Used in the Construction or Operation of Data Centers
• sec-130-1958 86 Ill. Adm. Code 130.1958 — Sales of Building Materials to be Incorporated into Real Estate in a Qualified Facility under the Manufacturing Illinois Chips for Real Opportunity (MICRO) Act
• sec-130-1959 86 Ill. Adm. Code 130.1959 — Sales of Building Materials to be Incorporated into a REV Illinois Project under the Reimagining Energy and Vehicles in Illinois Act
• sec-130-1960 86 Ill. Adm. Code 130.1960 — Finance Companies and Other Lending Agencies – Installment Contracts – Bad Debts
• sec-130-1965 86 Ill. Adm. Code 130.1965 — Florists and Nurserymen
• sec-130-1970 86 Ill. Adm. Code 130.1970 — Hatcheries
• sec-130-1971 86 Ill. Adm. Code 130.1971 — Sellers of Pets and the Like
• sec-130-1975 86 Ill. Adm. Code 130.1975 — Operators of Games of Chance and Their Suppliers
• sec-130-1980 86 Ill. Adm. Code 130.1980 — Optometrists and Opticians
• sec-130-1985 86 Ill. Adm. Code 130.1985 — Pawnbrokers
• sec-130-1990 86 Ill. Adm. Code 130.1990 — Peddlers, Hawkers, and Itinerant Vendors
• sec-130-1995 86 Ill. Adm. Code 130.1995 — Personalizing Tangible Personal Property
• sec-130-2000 86 Ill. Adm. Code 130.2000 — Persons Engaged in the Printing, Graphic Arts or Related Occupations, and Their Suppliers
• sec-130-2004 86 Ill. Adm. Code 130.2004 — Sales to Nonprofit Arts or Cultural Organizations
• sec-130-2005 86 Ill. Adm. Code 130.2005 — Persons Engaged in Nonprofit Service Enterprises and in Similar Enterprises Operated as Businesses, and Suppliers of Such Persons
• sec-130-2006 86 Ill. Adm. Code 130.2006 — Sales by Teacher-Sponsored Student Organizations
• sec-130-2007 86 Ill. Adm. Code 130.2007 — Exemption Identification Numbers
• sec-130-2008 86 Ill. Adm. Code 130.2008 — Sales by Nonprofit Service Enterprises
• sec-130-2009 86 Ill. Adm. Code 130.2009 — Personal Property Purchased Through Certain Fundraising Events for the Benefit of Certain Schools
• sec-130-2010 86 Ill. Adm. Code 130.2010 — Persons Who Rent or Lease the Use of Tangible Personal Property to Others
• sec-130-2011 86 Ill. Adm. Code 130.2011 — Sales to Persons Who Lease Tangible Personal Property to Exempt Hospitals – Obsolete beginning January 1, 2025
• sec-130-2012 86 Ill. Adm. Code 130.2012 — Sales to Persons Who Lease Tangible Personal Property to Governmental Bodies
• sec-130-2013 86 Ill. Adm. Code 130.2013 — Persons in the Business of Both Renting and Selling Tangible Personal Property – Tax Liabilities, Credit
• sec-130-2015 86 Ill. Adm. Code 130.2015 — Persons Who Repair or Otherwise Service Tangible Personal Property
• sec-130-2020 86 Ill. Adm. Code 130.2020 — Physicians and Surgeons
• sec-130-2025 86 Ill. Adm. Code 130.2025 — Picture-Framers
• sec-130-2030 86 Ill. Adm. Code 130.2030 — Public Amusement Places
• sec-130-2035 86 Ill. Adm. Code 130.2035 — Registered Pharmacists and Druggists
• sec-130-2040 86 Ill. Adm. Code 130.2040 — Retailers of Clothing
• sec-130-2045 86 Ill. Adm. Code 130.2045 — Retailers on Premises of the Illinois State Fair, County Fairs, Art Shows, Flea Markets and the Like
• sec-130-2050 86 Ill. Adm. Code 130.2050 — Sales and Gifts By Employers to Employees
• sec-130-2055 86 Ill. Adm. Code 130.2055 — Sales by Governmental Bodies
• sec-130-2060 86 Ill. Adm. Code 130.2060 — Sales of Alcoholic Beverages, Motor Fuel and Tobacco Products
• sec-130-2065 86 Ill. Adm. Code 130.2065 — Sales of Automobiles for Use In Demonstration (Repealed)
• sec-130-2070 86 Ill. Adm. Code 130.2070 — Sales of Containers, Wrapping and Packing Materials and Related Products
• sec-130-2075 86 Ill. Adm. Code 130.2075 — Sales To Construction Contractors, Real Estate Developers and Speculative Builders
• sec-130-2076 86 Ill. Adm. Code 130.2076 — Sales to Purchasers Performing Contracts with Governmental Bodies
• sec-130-2080 86 Ill. Adm. Code 130.2080 — Sales to Governmental Bodies, Foreign Diplomats and Consular Personnel
• sec-130-2081 86 Ill. Adm. Code 130.2081 — Tax-Free Purchases By Exempt Entities, Their Employees and Representatives, and Documenting Sales to Exempt Entities, Their Employees and Representatives
• sec-130-2085 86 Ill. Adm. Code 130.2085 — Sales to or by Banks, Savings and Loan Associations and Credit Unions
• sec-130-2090 86 Ill. Adm. Code 130.2090 — Sales to Railroad Companies
• sec-130-2095 86 Ill. Adm. Code 130.2095 — Sellers of Gasohol, Coal, Coke, Fuel Oil and Other Combustibles
• sec-130-2100 86 Ill. Adm. Code 130.2100 — Sellers of Feed and Breeding Livestock
• sec-130-2101 86 Ill. Adm. Code 130.2101 — Sellers of Floor Coverings
• sec-130-2105 86 Ill. Adm. Code 130.2105 — Sellers of Newspapers, Magazines, Books, Sheet Music and Musical Recordings, and Their Suppliers; Transfers of Data Downloaded Electronically
• sec-130-2110 86 Ill. Adm. Code 130.2110 — Sellers of Seeds and Fertilizer
• sec-130-2115 86 Ill. Adm. Code 130.2115 — Sellers of Machinery, Tools and Special Order Items
• sec-130-2120 86 Ill. Adm. Code 130.2120 — Suppliers of Persons Engaged in Service Occupations and Professions
• sec-130-2125 86 Ill. Adm. Code 130.2125 — Discount Coupons, Gift Situations, Trading Stamps, Automobile Rebates and Dealer Incentives
• sec-130-2130 86 Ill. Adm. Code 130.2130 — Undertakers and Funeral Directors
• sec-130-2135 86 Ill. Adm. Code 130.2135 — Vending Machines
• sec-130-2140 86 Ill. Adm. Code 130.2140 — Vendors of Curtains, Slip Covers and Other Similar Items Made to Order
• sec-130-2145 86 Ill. Adm. Code 130.2145 — Vendors of Meals
• sec-130-2150 86 Ill. Adm. Code 130.2150 — Vendors of Memorial Stones and Monuments
• sec-130-2155 86 Ill. Adm. Code 130.2155 — Tax Liability of Sign Vendors
• sec-130-2156 86 Ill. Adm. Code 130.2156 — Vendors of Steam
• sec-130-2160 86 Ill. Adm. Code 130.2160 — Vendors of Tangible Personal Property Employed for Premiums, Advertising, Prizes, Etc.
• sec-130-2165 86 Ill. Adm. Code 130.2165 — Veterinarians
• sec-130-2170 86 Ill. Adm. Code 130.2170 — Warehousemen
• sec-130-2500 86 Ill. Adm. Code 130.2500 — Direct Payment Program
• sec-130-2505 86 Ill. Adm. Code 130.2505 — Qualifying Transactions, Non-transferability of Permit
• sec-130-2510 86 Ill. Adm. Code 130.2510 — Permit Holder's Payment of Tax
• sec-130-2515 86 Ill. Adm. Code 130.2515 — Application for Permit
• sec-130-2520 86 Ill. Adm. Code 130.2520 — Qualification Process and Requirements
• sec-130-2525 86 Ill. Adm. Code 130.2525 — Application Review
• sec-130-2530 86 Ill. Adm. Code 130.2530 — Recordkeeping Requirements
• sec-130-2532 86 Ill. Adm. Code 130.2532 — Annual Review
• sec-130-2535 86 Ill. Adm. Code 130.2535 — Revocation and Withdrawal
• sec-131-101 86 Ill. Adm. Code 131.101 — Purpose and Scope of Regulations
• sec-131-105 86 Ill. Adm. Code 131.105 — Definitions
• sec-131-107 86 Ill. Adm. Code 131.107 — Description of Different Types of Retailers On and After January 1, 2021 – Scope of Regulations
• sec-131-110 86 Ill. Adm. Code 131.110 — Remote Retailers – General Provisions
• sec-131-115 86 Ill. Adm. Code 131.115 — Remote Retailers – Determination of Status as a Remote Retailer
• sec-131-120 86 Ill. Adm. Code 131.120 — Factors Used by Remote Retailers in Determining if the Thresholds in Section 131.115 (a) of this Part are Met
• sec-131-125 86 Ill. Adm. Code 131.125 — Remote Retailers – Obligations – Procedures – Hold Harmless Provisions
• sec-131-130 86 Ill. Adm. Code 131.130 — Marketplace Facilitators – General Provisions
• sec-131-135 86 Ill. Adm. Code 131.135 — Marketplace Facilitators – Determination of Obligation to Remit Tax
• sec-131-140 86 Ill. Adm. Code 131.140 — Factors Used by Marketplace Facilitators in Determining if Thresholds in Section 131.135 of this Part are Met
• sec-131-145 86 Ill. Adm. Code 131.145 — Marketplace Facilitators – Obligations – Procedures – Hold Harmless Provisions
• sec-131-150 86 Ill. Adm. Code 131.150 — Marketplace Sellers – Obligations – Procedures – Hold Harmless Provisions
• sec-131-155 86 Ill. Adm. Code 131.155 — Tax Sourcing Provisions
• sec-131-160 86 Ill. Adm. Code 131.160 — Certified Service Providers – Obligations – Procedures – Hold Harmless Provisions
• sec-131-165 86 Ill. Adm. Code 131.165 — Certified Automated Systems – Obligations – Procedures – Hold Harmless Provisions
• sec-131-170 86 Ill. Adm. Code 131.170 — Department Responsibilities
• sec-131-175 86 Ill. Adm. Code 131.175 — Local Taxing Jurisdiction Responsibilities
• sec-131-180 86 Ill. Adm. Code 131.180 — Application of Other Rules
• sec-140-101 86 Ill. Adm. Code 140.101 — Basis and Rate of the Service Occupation Tax
• sec-140-105 86 Ill. Adm. Code 140.105 — Calculation of Tax Incurred by Servicemen – Threshold Determination of Cost Ratio
• sec-140-106 86 Ill. Adm. Code 140.106 — When Cost Ratio is 35% or Greater, Service Occupation Tax Liability Is Incurred by Servicemen on Their Selling Price
• sec-140-108 86 Ill. Adm. Code 140.108 — "De Minimis" Servicemen Who Incur Use Tax on Their Cost Price
• sec-140-109 86 Ill. Adm. Code 140.109 — "De Minimis" Servicemen Who Incur Service Occupation Tax on Their Cost Price
• sec-140-110 86 Ill. Adm. Code 140.110 — Example of Methods Used by Servicemen to Determine Liability
• sec-140-115 86 Ill. Adm. Code 140.115 — Occasional Sales to Servicemen by Suppliers (Repealed)
• sec-140-120 86 Ill. Adm. Code 140.120 — Meaning of Serviceman
• sec-140-124 86 Ill. Adm. Code 140.124 — Commercial Distribution Fee Sales Tax Exemption (Repealed)
• sec-140-125 86 Ill. Adm. Code 140.125 — Examples of Nontaxability
• sec-140-126 86 Ill. Adm. Code 140.126 — Taxation of Food, Drugs and Medical Appliances
• sec-140-127 86 Ill. Adm. Code 140.127 — Service Provided to Persons Who Lease Tangible Personal Property to Exempt Hospitals
• sec-140-128 86 Ill. Adm. Code 140.128 — Persons Who Lease Tangible Personal Property to Governmental Bodies
• sec-140-129 86 Ill. Adm. Code 140.129 — Taxation of Seminar Materials
• sec-140-130 86 Ill. Adm. Code 140.130 — Suppliers of Printers (Repealed)
• sec-140-135 86 Ill. Adm. Code 140.135 — Sales of Drugs and Related Items, to or by Pharmacists (Repealed)
• sec-140-140 86 Ill. Adm. Code 140.140 — Other Examples of Taxable Transactions
• sec-140-141 86 Ill. Adm. Code 140.141 — Warranty Repairs
• sec-140-145 86 Ill. Adm. Code 140.145 — Multi-Service Situations
• sec-140-201 86 Ill. Adm. Code 140.201 — General Definitions
• sec-140-301 86 Ill. Adm. Code 140.301 — Cost Price
• sec-140-305 86 Ill. Adm. Code 140.305 — Refunds by Serviceman
• sec-140-401 86 Ill. Adm. Code 140.401 — Monthly Returns When Due – Contents of Returns
• sec-140-405 86 Ill. Adm. Code 140.405 — Annual Tax Returns
• sec-140-410 86 Ill. Adm. Code 140.410 — Final Return
• sec-140-415 86 Ill. Adm. Code 140.415 — Taxpayer's Duty to Obtain Form
• sec-140-420 86 Ill. Adm. Code 140.420 — Annual Information Returns by Servicemen
• sec-140-425 86 Ill. Adm. Code 140.425 — Filing of Returns for Serviceman by their Suppliers Under Certain Circumstances
• sec-140-430 86 Ill. Adm. Code 140.430 — Incorporation by Reference
• sec-140-501 86 Ill. Adm. Code 140.501 — Sales of Service Involving Property Originating in Illinois
• sec-140-505 86 Ill. Adm. Code 140.505 — Sales of Service Involving Property Originating Outside of Illinois (Repealed)
• sec-140-601 86 Ill. Adm. Code 140.601 — General Information
• sec-140-701 86 Ill. Adm. Code 140.701 — Books and Records - Requirements
• sec-140-801 86 Ill. Adm. Code 140.801 — General Information
• sec-140-901 86 Ill. Adm. Code 140.901 — Written Opinions
• sec-140-1001 86 Ill. Adm. Code 140.1001 — Payment of Tax
• sec-140-1005 86 Ill. Adm. Code 140.1005 — Receipt to be Obtained for Tax Payments
• sec-140-1010 86 Ill. Adm. Code 140.1010 — Payment of Tax Directly to the Department (Repealed)
• sec-140-1015 86 Ill. Adm. Code 140.1015 — Itemization of the Tax by Suppliers (Repealed)
• sec-140-1020 86 Ill. Adm. Code 140.1020 — Use of Bracket Chart
• sec-140-1025 86 Ill. Adm. Code 140.1025 — Advertising in Regard to the Tax
• sec-140-1101 86 Ill. Adm. Code 140.1101 — Filing of Documents with the Department
• sec-140-1201 86 Ill. Adm. Code 140.1201 — When Lessee of Premises May File Return for Leased Department
• sec-140-1205 86 Ill. Adm. Code 140.1205 — When Lessor of Premises Should File Return for Leased Department
• sec-140-1210 86 Ill. Adm. Code 140.1210 — Meaning of "Lessor" and "Lessee" in this Regulation
• sec-140-1301 86 Ill. Adm. Code 140.1301 — When Purpose of Serviceman's Purchase is Known (Repealed)
• sec-140-1305 86 Ill. Adm. Code 140.1305 — When Purpose of Serviceman's Purchase is Unknown
• sec-140-1310 86 Ill. Adm. Code 140.1310 — Blanket Percentage Exemption Certificates (Repealed)
• sec-140-1401 86 Ill. Adm. Code 140.1401 — Claims for Credit – Limitations – Procedures
• sec-140-1405 86 Ill. Adm. Code 140.1405 — Disposition of Credit Memoranda by Holders Thereof
• sec-140-1410 86 Ill. Adm. Code 140.1410 — Refunds
• sec-140-1415 86 Ill. Adm. Code 140.1415 — Interest
• sec-140-1420 86 Ill. Adm. Code 140.1420 — Verified Credit
• sec-140-1501 86 Ill. Adm. Code 140.1501 — Procedures
• sec-140-1601 86 Ill. Adm. Code 140.1601 — Requirements and Procedures
• sec-140-1701 86 Ill. Adm. Code 140.1701 — General Information
• sec-150-101 86 Ill. Adm. Code 150.101 — Description of the Tax
• sec-150-105 86 Ill. Adm. Code 150.105 — Rate and Base of Tax
• sec-150-110 86 Ill. Adm. Code 150.110 — How to Compute Depreciation
• sec-150-115 86 Ill. Adm. Code 150.115 — How To Determine Effective Rate
• sec-150-120 86 Ill. Adm. Code 150.120 — Effective Date of New Taxes
• sec-150-125 86 Ill. Adm. Code 150.125 — Relation of Use Tax to Retailers' Occupation Tax
• sec-150-130 86 Ill. Adm. Code 150.130 — Accounting for the Tax
• sec-150-135 86 Ill. Adm. Code 150.135 — How to Avoid Paying Tax on Use Tax Collected From the Purchaser
• sec-150-201 86 Ill. Adm. Code 150.201 — General Definitions
• sec-150-301 86 Ill. Adm. Code 150.301 — Cross References
• sec-150-305 86 Ill. Adm. Code 150.305 — Effect of Limitation that Purchase Must be at Retail from a Retailer to be Taxable
• sec-150-306 86 Ill. Adm. Code 150.306 — Interim Use and Demonstration Exemptions
• sec-150-310 86 Ill. Adm. Code 150.310 — Exemptions to Avoid Multi-State Taxation
• sec-150-311 86 Ill. Adm. Code 150.311 — Commercial Distribution Fee Sales Tax Exemption (Repealed)
• sec-150-315 86 Ill. Adm. Code 150.315 — Non-resident Exemptions
• sec-150-320 86 Ill. Adm. Code 150.320 — Meaning of "Acquired Outside This State"
• sec-150-325 86 Ill. Adm. Code 150.325 — Charitable, Religious, Educational, and Senior Citizens Recreational Organizations as Buyers
• sec-150-330 86 Ill. Adm. Code 150.330 — Governmental Bodies as Buyers
• sec-150-331 86 Ill. Adm. Code 150.331 — Persons Who Lease Tangible Personal Property to Exempt Hospitals
• sec-150-332 86 Ill. Adm. Code 150.332 — Persons Who Lease Tangible Personal Property to Governmental Bodies
• sec-150-335 86 Ill. Adm. Code 150.335 — Game or Game Birds Purchased at Game Breeding and Hunting Areas or Exotic Game Hunting Areas
• sec-150-336 86 Ill. Adm. Code 150.336 — Fuel Brought into Illinois in Locomotives
• sec-150-337 86 Ill. Adm. Code 150.337 — Food, Drugs, Medicines and Medical Appliances When Purchased for Use by a Person Receiving Medical Assistance under the Illinois Public Aid Code (Repealed)
• sec-150-340 86 Ill. Adm. Code 150.340 — Manufacturing Machinery and Equipment; Production Related Tangible Personal Property; Department Determination of Amount of Exemption (Repealed)
• sec-150-401 86 Ill. Adm. Code 150.401 — Collection of the Tax by Retailers From Users
• sec-150-405 86 Ill. Adm. Code 150.405 — Tax Collection Brackets
• sec-150-410 86 Ill. Adm. Code 150.410 — Tax Collection Brackets for a 2 1/4% Rate of Tax (Repealed)
• sec-150-415 86 Ill. Adm. Code 150.415 — Tax Collection Brackets for a 2 1/2% Rate of Tax (Repealed)
• sec-150-420 86 Ill. Adm. Code 150.420 — Tax Collection Brackets for a 2 3/4% Rate of Tax (Repealed)
• sec-150-425 86 Ill. Adm. Code 150.425 — Tax Collection Brackets for a 3% Rate of Tax (Repealed)
• sec-150-430 86 Ill. Adm. Code 150.430 — Tax Collection Brackets for a 3 1/8% Rate of Tax (Repealed)
• sec-150-435 86 Ill. Adm. Code 150.435 — Tax Collection Brackets for a 3 1/4% Rate of Tax (Repealed)
• sec-150-440 86 Ill. Adm. Code 150.440 — Tax Collection Brackets for a 3 1/2% Rate of Tax (Repealed)
• sec-150-445 86 Ill. Adm. Code 150.445 — Tax Collection Brackets for a 3 3/4% Rate of Tax (Repealed)
• sec-150-450 86 Ill. Adm. Code 150.450 — Tax Collection Brackets for a 4% Rate of Tax (Repealed)
• sec-150-455 86 Ill. Adm. Code 150.455 — Tax Collection Brackets for a 4 1/8% Rate of Tax (Repealed)
• sec-150-460 86 Ill. Adm. Code 150.460 — Tax Collection Brackets for a 4 1/4% Rate of Tax (Repealed)
• sec-150-465 86 Ill. Adm. Code 150.465 — Tax Collection Brackets for a 4 1/2% Rate of Tax (Repealed)
• sec-150-470 86 Ill. Adm. Code 150.470 — Tax Collection Brackets for a 4 3/4% Rate of Tax (Repealed)
• sec-150-475 86 Ill. Adm. Code 150.475 — Tax Collection Brackets for a 5% Rate of Tax (Repealed)
• sec-150-480 86 Ill. Adm. Code 150.480 — Tax Collection Brackets for a 5 1/8% Rate of Tax (Repealed)
• sec-150-485 86 Ill. Adm. Code 150.485 — Tax Collection Brackets for a 5 1/4% Rate of Tax (Repealed)
• sec-150-490 86 Ill. Adm. Code 150.490 — Tax Collection Brackets for a 5 1/2% Rate of Tax (Repealed)
• sec-150-495 86 Ill. Adm. Code 150.495 — Tax Collection Brackets for a 5 3/4% Rate of Tax (Repealed)
• sec-150-500 86 Ill. Adm. Code 150.500 — Tax Collection Brackets for a 6% Rate of Tax (Repealed)
• sec-150-505 86 Ill. Adm. Code 150.505 — Optional 1% Schedule (Repealed)
• sec-150-510 86 Ill. Adm. Code 150.510 — Exact Collection of Tax Required When Practicable
• sec-150-515 86 Ill. Adm. Code 150.515 — Prohibition Against Retailer's Representing That He Will Absorb The Tax
• sec-150-520 86 Ill. Adm. Code 150.520 — Display of Tax Collection Schedule (Repealed)
• sec-150-525 86 Ill. Adm. Code 150.525 — Methods for Calculating Tax on Sales of Items Subject to Differing Tax Rates (Repealed)
• sec-150-601 86 Ill. Adm. Code 150.601 — Requirements
• sec-150-701 86 Ill. Adm. Code 150.701 — When and Where to File a Return
• sec-150-705 86 Ill. Adm. Code 150.705 — Use Tax on Items that are Titled or Registered in Illinois
• sec-150-710 86 Ill. Adm. Code 150.710 — Procedure in Claiming Exemption from Use Tax
• sec-150-715 86 Ill. Adm. Code 150.715 — Receipt for Tax or Proof of Exemption Must Accompany Application for Title or Registration
• sec-150-716 86 Ill. Adm. Code 150.716 — Display Certificates for House Trailers (Repealed)
• sec-150-720 86 Ill. Adm. Code 150.720 — Issuance of Title or Registration Where Retailer Fails or Refuses to Remit Tax Collected by Retailer from User
• sec-150-725 86 Ill. Adm. Code 150.725 — Direct Payment of Tax by User to Department on Intrastate Purchase Under Certain Circumstances
• sec-150-730 86 Ill. Adm. Code 150.730 — Direct Reporting of Use Tax to Department by Registered Retailers
• sec-150-801 86 Ill. Adm. Code 150.801 — When Out-of-State Retailers Must Register and Collect Use Tax
• sec-150-802 86 Ill. Adm. Code 150.802 — Trade Show Appearances
• sec-150-803 86 Ill. Adm. Code 150.803 — Wayfair Nexus – Nexus Without Physical Presence – Provisions Controlling from October 1, 2018 through December 31, 2020
• sec-150-804 86 Ill. Adm. Code 150.804 — Marketplace Facilitators – Provisions Controlling from January 1, 2020 through December 31, 2020
• sec-150-805 86 Ill. Adm. Code 150.805 — Voluntary Registration by Certain Out-of-State Retailers
• sec-150-810 86 Ill. Adm. Code 150.810 — Incorporation by Reference
• sec-150-901 86 Ill. Adm. Code 150.901 — When and Where to File
• sec-150-905 86 Ill. Adm. Code 150.905 — Deduction for Collecting Tax
• sec-150-910 86 Ill. Adm. Code 150.910 — Incorporation by Reference
• sec-150-915 86 Ill. Adm. Code 150.915 — Itemization of Receipts from Sales and the Tax Among the Different States from Which Sales are Made into Illinois
• sec-150-1001 86 Ill. Adm. Code 150.1001 — General Information
• sec-150-1101 86 Ill. Adm. Code 150.1101 — General Information
• sec-150-1201 86 Ill. Adm. Code 150.1201 — General Information
• sec-150-1301 86 Ill. Adm. Code 150.1301 — Users' Records
• sec-150-1305 86 Ill. Adm. Code 150.1305 — Retailers' Books and Records
• sec-150-1310 86 Ill. Adm. Code 150.1310 — Use of Signs to Prove Collection of Tax as a Separate Item
• sec-150-1315 86 Ill. Adm. Code 150.1315 — Consequence of Not Complying with Requirement of Collecting Use Tax Separately From the Selling Price
• sec-150-1320 86 Ill. Adm. Code 150.1320 — Incorporation by Reference
• sec-150-1401 86 Ill. Adm. Code 150.1401 — Claims for Credit – Limitations – Procedure
• sec-150-1405 86 Ill. Adm. Code 150.1405 — Disposition of Credit Memoranda by Holders Thereof
• sec-150-1410 86 Ill. Adm. Code 150.1410 — Refunds
• sec-150-1415 86 Ill. Adm. Code 150.1415 — Interest
• sec-150-1420 86 Ill. Adm. Code 150.1420 — Verified Credit
• sec-160-101 86 Ill. Adm. Code 160.101 — Nature of the Tax
• sec-160-105 86 Ill. Adm. Code 160.105 — Definitions
• sec-160-110 86 Ill. Adm. Code 160.110 — Kinds of Uses And Users Not Taxed
• sec-160-111 86 Ill. Adm. Code 160.111 — Commercial Distribution Fee Sales Tax Exemption (Repealed)
• sec-160-115 86 Ill. Adm. Code 160.115 — Collection Of The Service Use Tax By Servicemen
• sec-160-116 86 Ill. Adm. Code 160.116 — Persons Who Lease Tangible Personal Property to Exempt Hospitals
• sec-160-117 86 Ill. Adm. Code 160.117 — Persons Who Lease Tangible Personal Property to Governmental Bodies
• sec-160-120 86 Ill. Adm. Code 160.120 — Receipt For The Tax (Repealed)
• sec-160-125 86 Ill. Adm. Code 160.125 — Special Information For Users
• sec-160-130 86 Ill. Adm. Code 160.130 — Registration Of Servicemen
• sec-160-135 86 Ill. Adm. Code 160.135 — Serviceman's Return
• sec-160-136 86 Ill. Adm. Code 160.136 — Books and Records
• sec-160-140 86 Ill. Adm. Code 160.140 — Penalties, Interest, Statute of Limitations and Administrative Procedures
• sec-160-145 86 Ill. Adm. Code 160.145 — Incorporation Of Illinois Service Occupation Tax Regulations By Reference
• sec-160-150 86 Ill. Adm. Code 160.150 — Claims To Recover Erroneously Paid Tax – Limitations – Procedures
• sec-160-151 86 Ill. Adm. Code 160.151 — Verified Credit
• sec-160-155 86 Ill. Adm. Code 160.155 — Disposition Of Credit Memoranda By Holders Thereof
• sec-160-160 86 Ill. Adm. Code 160.160 — Refunds
• sec-160-165 86 Ill. Adm. Code 160.165 — Interest
• sec-160-170 86 Ill. Adm. Code 160.170 — Applicability of Regulations By Reference
• sec-160-175 86 Ill. Adm. Code 160.175 — Applicability of Retailers' Occupation Tax Act and Uniform Penalty and Interest Act
• sec-200-101 86 Ill. Adm. Code 200.101 — Scope and Construction
• sec-200-105 86 Ill. Adm. Code 200.105 — Definitions
• sec-200-107 86 Ill. Adm. Code 200.107 — Hearing Offices
• sec-200-110 86 Ill. Adm. Code 200.110 — Appearances
• sec-200-115 86 Ill. Adm. Code 200.115 — Notice
• sec-200-120 86 Ill. Adm. Code 200.120 — Request For and Setting Hearings; Sufficient Protest
• sec-200-125 86 Ill. Adm. Code 200.125 — Discovery
• sec-200-130 86 Ill. Adm. Code 200.130 — Remedies/Compliance With Discovery
• sec-200-135 86 Ill. Adm. Code 200.135 — Informal Review
• sec-200-137 86 Ill. Adm. Code 200.137 — Settlements
• sec-200-140 86 Ill. Adm. Code 200.140 — Status and Pre-trial Conferences
• sec-200-145 86 Ill. Adm. Code 200.145 — Attendance of Witnesses
• sec-200-150 86 Ill. Adm. Code 200.150 — Stipulations
• sec-200-155 86 Ill. Adm. Code 200.155 — Evidence and Conduct of Hearings
• sec-200-160 86 Ill. Adm. Code 200.160 — Continuances
• sec-200-162 86 Ill. Adm. Code 200.162 — Office Dispositions
• sec-200-165 86 Ill. Adm. Code 200.165 — Recommendation of the Administrative Law Judge
• sec-200-170 86 Ill. Adm. Code 200.170 — Notice of Final Decision
• sec-200-175 86 Ill. Adm. Code 200.175 — Rehearings
• sec-200-185 86 Ill. Adm. Code 200.185 — Motion Practice
• sec-200-190 86 Ill. Adm. Code 200.190 — Withdrawal of Representation
• sec-200-195 86 Ill. Adm. Code 200.195 — The Administrative Record
• sec-200-200 86 Ill. Adm. Code 200.200 — Filing Procedures
• sec-200-210 86 Ill. Adm. Code 200.210 — Disqualification of an Administrative Law Judge
• sec-200-215 86 Ill. Adm. Code 200.215 — Ex Parte Communications
• sec-200-220 86 Ill. Adm. Code 200.220 — Equal Application of Regulations
• sec-200-225 86 Ill. Adm. Code 200.225 — Inspection and Publication of Hearing Decisions
• sec-205-10 86 Ill. Adm. Code 205.10 — Taxpayer Ombudsman (Repealed)
• sec-205-20 86 Ill. Adm. Code 205.20 — Department Responsibilities
• sec-205-30 86 Ill. Adm. Code 205.30 — Taxpayer Interviews
• sec-210-101 86 Ill. Adm. Code 210.101 — Filing of Written Petition
• sec-210-105 86 Ill. Adm. Code 210.105 — Hearings
• sec-210-110 86 Ill. Adm. Code 210.110 — Recommendations
• sec-210-115 86 Ill. Adm. Code 210.115 — Offers in Compromise
• sec-210-120 86 Ill. Adm. Code 210.120 — Waiver of Penalty and Interest
• sec-210-125 86 Ill. Adm. Code 210.125 — Denial by Lapse of Time
• sec-210-126 86 Ill. Adm. Code 210.126 — Voluntary Disclosure
• sec-210-130 86 Ill. Adm. Code 210.130 — Departmental Controversies
• sec-210-135 86 Ill. Adm. Code 210.135 — Decisions of the Board
• sec-215-100 86 Ill. Adm. Code 215.100 — Informal Conference Board
• sec-215-105 86 Ill. Adm. Code 215.105 — Composition of the Informal Conference Board
• sec-215-110 86 Ill. Adm. Code 215.110 — Representation of the Taxpayer Before the Informal Conference Board
• sec-215-115 86 Ill. Adm. Code 215.115 — Procedure for Requesting Review by the Informal Conference Board (ICB)
• sec-215-120 86 Ill. Adm. Code 215.120 — Review of Requests by the Informal Conference Board
• sec-215-125 86 Ill. Adm. Code 215.125 — Disposition of Proposed Assessments
• sec-215-130 86 Ill. Adm. Code 215.130 — In-Person Conferences
• sec-215-135 86 Ill. Adm. Code 215.135 — Informal Review in Administrative Hearings Not Available
• sec-700-100 86 Ill. Adm. Code 700.100 — Scope of the UPIA and this Part (UPIA Section 3-1A)
• sec-700-105 86 Ill. Adm. Code 700.105 — General Provisions
• sec-700-110 86 Ill. Adm. Code 700.110 — Application of the Provisions of the UPIA and this Part (UPIA Section 3-9)
• sec-700-200 86 Ill. Adm. Code 700.200 — Interest Paid and Interest Charged (UPIA Section 3-2)
• sec-700-210 86 Ill. Adm. Code 700.210 — Interest Rate Calculation (UPIA Section 3-2)
• sec-700-220 86 Ill. Adm. Code 700.220 — Interest Charged Taxpayers (UPIA Section 3-2)
• sec-700-230 86 Ill. Adm. Code 700.230 — Interest Paid Taxpayers on Overpayments (UPIA Section 3-2)
• sec-700-300 86 Ill. Adm. Code 700.300 — Penalty for Late Filing or Failure to File (UPIA Section 3-3(a), (a-5), (a-10), and (a-15))
• sec-700-305 86 Ill. Adm. Code 700.305 — Penalty for Late Payment of Tax (UPIA Section 3-3(b), (b-5), (b-10), (b-15), and (b-20))
• sec-700-310 86 Ill. Adm. Code 700.310 — Penalty for Failure to File Correct Information Returns (UPIA Section 3-4)
• sec-700-315 86 Ill. Adm. Code 700.315 — Collection Penalty (UPIA Section 3-4.5)
• sec-700-320 86 Ill. Adm. Code 700.320 — Penalty for Negligence (UPIA Section 3-5)
• sec-700-330 86 Ill. Adm. Code 700.330 — Penalty for Fraud (UPIA Section 3-6)
• sec-700-340 86 Ill. Adm. Code 700.340 — Personal Liability Penalty (UPIA Section 3-7)
• sec-700-350 86 Ill. Adm. Code 700.350 — Bad Check Penalty (UPIA Section 3-7.5)
• sec-700-400 86 Ill. Adm. Code 700.400 — Reasonable Cause (UPIA Section 3-8)
• sec-700-500 86 Ill. Adm. Code 700.500 — Payment Application (UPIA Section 3-9)
• sec-800-1000 86 Ill. Adm. Code 800.1000 — Introduction
• sec-800-4000 86 Ill. Adm. Code 800.4000 — Filing Returns and Other Documents by Facsimile
• sec-1910-5 86 Ill. Adm. Code 1910.5 — Construction and Definitions
• sec-1910-10 86 Ill. Adm. Code 1910.10 — Statement of Policy
• sec-1910-11 86 Ill. Adm. Code 1910.11 — Rules of Order (Repealed)
• sec-1910-12 86 Ill. Adm. Code 1910.12 — Meetings of the Board
• sec-1910-20 86 Ill. Adm. Code 1910.20 — Board Information - Correspondence
• sec-1910-25 86 Ill. Adm. Code 1910.25 — Computing Time Limits
• sec-1910-30 86 Ill. Adm. Code 1910.30 — Petitions
• sec-1910-31 86 Ill. Adm. Code 1910.31 — Amendments
• sec-1910-33 86 Ill. Adm. Code 1910.33 — Electronic Filing
• sec-1910-40 86 Ill. Adm. Code 1910.40 — Board of Review Response to Petition
• sec-1910-50 86 Ill. Adm. Code 1910.50 — Determination of Appealed Assessment
• sec-1910-55 86 Ill. Adm. Code 1910.55 — Stipulations
• sec-1910-60 86 Ill. Adm. Code 1910.60 — Interested Parties – Intervention
• sec-1910-63 86 Ill. Adm. Code 1910.63 — Burdens of Proof
• sec-1910-64 86 Ill. Adm. Code 1910.64 — Motion Practice – Service of Papers
• sec-1910-65 86 Ill. Adm. Code 1910.65 — Documentary Evidence
• sec-1910-66 86 Ill. Adm. Code 1910.66 — Rebuttal Evidence
• sec-1910-67 86 Ill. Adm. Code 1910.67 — Hearings
• sec-1910-68 86 Ill. Adm. Code 1910.68 — Subpoenas
• sec-1910-69 86 Ill. Adm. Code 1910.69 — Sanctions
• sec-1910-70 86 Ill. Adm. Code 1910.70 — Representation at Hearings
• sec-1910-71 86 Ill. Adm. Code 1910.71 — Ex Parte Communications
• sec-1910-72 86 Ill. Adm. Code 1910.72 — Informal Settlement Conference
• sec-1910-73 86 Ill. Adm. Code 1910.73 — Pre-hearing Conference – Formal Settlement Conference
• sec-1910-74 86 Ill. Adm. Code 1910.74 — Administrative Review
• sec-1910-75 86 Ill. Adm. Code 1910.75 — Access to Board Records – Freedom of Information Procedures
• sec-1910-76 86 Ill. Adm. Code 1910.76 — Board Publications – Distribution
• sec-1910-77 86 Ill. Adm. Code 1910.77 — Withdrawals and Substitutions of Attorneys
• sec-1910-78 86 Ill. Adm. Code 1910.78 — Consolidation of Appeals
• sec-1910-79 86 Ill. Adm. Code 1910.79 — Policy on Discovery
• sec-1910-80 86 Ill. Adm. Code 1910.80 — Forms
• sec-1910-88 86 Ill. Adm. Code 1910.88 — Use of Facsimile Machines
• sec-1910-90 86 Ill. Adm. Code 1910.90 — Procedural Hearing Rules
• sec-1910-91 86 Ill. Adm. Code 1910.91 — Business Records (Repealed)
• sec-1910-92 86 Ill. Adm. Code 1910.92 — Rules of Pleading, Practice and Evidence
• sec-1910-93 86 Ill. Adm. Code 1910.93 — Request for Witnesses
• sec-1910-94 86 Ill. Adm. Code 1910.94 — Inspection of Subject Property – Effect of Denial by Taxpayer or Property Owner
• sec-1910-95 86 Ill. Adm. Code 1910.95 — Service of Documents in Certain Cases
• sec-1910-96 86 Ill. Adm. Code 1910.96 — Evidence Depositions
• sec-1910-98 86 Ill. Adm. Code 1910.98 — Transcription of Hearings – Official Record
• sec-1910-99 86 Ill. Adm. Code 1910.99 — Adoption of Evidence
• sec-1910-100 86 Ill. Adm. Code 1910.100 — Severability
• sec-2000-100 86 Ill. Adm. Code 2000.100 — Prescribed Return
• sec-2000-101 86 Ill. Adm. Code 2000.101 — Form of Return (Repealed)
• sec-2000-110 86 Ill. Adm. Code 2000.110 — Schedule of Assets
• sec-2000-200 86 Ill. Adm. Code 2000.200 — Estate Tax Treatment of Civil Unions