| 421: | | Title: | | | | Volume/Number: | | | | Issuing Agency: | | | | Description: | Publication 112 objectives are to identify qualified education expenses, identify Illinois schools, list requirements for written receipts and provide a sample of a written receipt. | | | Date Created: | | | | Agency ID: | | | | ISL ID: | 000000019527 Original UID: NA for serial records FIRST WORD: Education | |
422: | | Title: | | | | Volume/Number: | 2008 June | | | Issuing Agency: | | | | Description: | This bulletin is to inform you that the Manufacturing Machinery and Equipment Exemption has been expanded to include purchases of production-related tangible personal property purchased on or after July 1, 2007, and on or beforeJune 30, 2008. Emergency regulations currently in effect may be found on thedepartments website. | | | Date Created: | 06 02 2008 | | | Agency ID: | FY 2008-19 | | | ISL ID: | 000000019529 Original UID: 9998 FIRST WORD: Limited | |
423: | | Title: | | | | Volume/Number: | 2008 July | | | Issuing Agency: | | | | Description: | This is to inform you that the $40 coupon issued by the federal government through the TV Converter Box Program to be used to help pay for the cost of a certified converter box is exempt from sales tax. | | | Date Created: | 08 28 2008 | | | Agency ID: | FY 2009-01 | | | ISL ID: | 000000019530 Original UID: 9999 FIRST WORD: Retailers | |
424: | | Title: | | | | Volume/Number: | 2008 October | | | Issuing Agency: | | | | Description: | This bulletin provides detailed information regarding the new law that requirespartnerships, S corporations, and trusts (pass-through entities) to make taxpayments on behalf of their nonresident partners, shareholders, and benefi ciaries (nonresident owners). | | | Date Created: | 10 07 2008 | | | Agency ID: | FY 2009-02 | | | ISL ID: | 000000019531 Original UID: 10000 FIRST WORD: Pass | |
425: | | Title: | | | | Volume/Number: | 2008 October | | | Issuing Agency: | | | | Description: | This bulletin is in response to inquiries regarding sales and transfers of cigarettepackages and unaffi xed cigarette stamps between Illinois licensed cigarettedistributors. | | | Date Created: | 11 12 2008 | | | Agency ID: | FY 2009-03 | | | ISL ID: | 000000019532 Original UID: 10001 FIRST WORD: Cigarette | |
426: | | Title: | | | | Volume/Number: | 2008 October | | | Issuing Agency: | | | | Description: | Effective January 1, 2009, the municipalities listed below will increase their locally imposed simplified municipal telecommunications tax rate. The combined rates below are the statewide rate (7 percent (.07)) plus the municipal rate imposed at the local level. | | | Date Created: | 10 10 2008 | | | Agency ID: | FY 2009-04 | | | ISL ID: | 000000019533 Original UID: 10002 FIRST WORD: Simplified | |
427: | | Title: | | | | Volume/Number: | 2008 October | | | Issuing Agency: | | | | Description: | Effective January 1, 2009, certain taxing jurisdictions have either imposed atax or changed their tax rate on sales of general merchandise | | | Date Created: | 11 10 2008 | | | Agency ID: | FY 2009-05 | | | ISL ID: | 000000019536 Original UID: 10005 FIRST WORD: Sales | |
428: | | Title: | | | | Volume/Number: | 2008 December | | | Issuing Agency: | | | | Description: | Effective January 1, 2009, the Part B rate of the Motor Fuel Use Tax was recalculated for diesel fuel, gasoline, gasohol, liquefied petroleum gas (LPG),and compressed natural gas (CNG). | | | Date Created: | 12 11 2008 | | | Agency ID: | FY 2009-06 | | | ISL ID: | 000000019538 Original UID: 10007 FIRST WORD: Change | |
429: | | Title: | | | | Volume/Number: | 2009 January | | | Issuing Agency: | | | | Description: | This bulletin summarizes the 2008 Illinois Income Tax changes for business and individual income tax forms and schedules. | | | Date Created: | 01 02 2009 | | | Agency ID: | FY 2009-07 | | | ISL ID: | 000000019559 Original UID: 10027 FIRST WORD: What's | |
430: | | Title: | | | | Volume/Number: | 2009 May | | | Issuing Agency: | | | | Description: | Effective July 1, 2009, certain taxing jurisdictions have imposed a local salestax or changed their local sales tax rate on general merchandise sales. | | | Date Created: | 05 26 2009 | | | Agency ID: | FY 2009-10 | | | ISL ID: | 000000019560 Original UID: 10028 FIRST WORD: Sales | |
431: | | Title: | | | | Volume/Number: | 2009 January 14 | | | Issuing Agency: | | | | Description: | General Information Letter: Wages paid to an employee performing services within and without Illinois are allocable to Illinois if the employees base of operations is in Illinois or, if the employee has no base of operations, if his services are directed or controlled from a place in Illinois. | | | Date Created: | 02 23 2009 | | | Agency ID: | IT 09-0001-GIL | | | ISL ID: | 000000019561 Original UID: 10029 FIRST WORD: Apportionment | |
432: | | Title: | | | | Volume/Number: | 2009 January 23 | | | Issuing Agency: | | | | Description: | General Information Letter: The residency of a trust does not change when the residency of the beneficiaries or trustees changes. | | | Date Created: | 02 23 2009 | | | Agency ID: | IT 09-0002-GIL | | | ISL ID: | 000000019562 Original UID: 10030 FIRST WORD: Residency/Nonresidency | |
433: | | Title: | | | | Volume/Number: | 2009 January 26 | | | Issuing Agency: | | | | Description: | General Information Letter: Contributions to college savings plans in excess of the maximum subtraction for a taxable year may not be carried over to other years. | | | Date Created: | 02 23 2009 | | | Agency ID: | IT 09-0003-GIL | | | ISL ID: | 000000019563 Original UID: 10031 FIRST WORD: Subtraction | |
434: | | Title: | | | | Volume/Number: | 2009 Febuary 9 | | | Issuing Agency: | | | | Description: | General Information Letter: Nexus issues are not generally appropriate for resolution by letter ruling. | | | Date Created: | 03 12 2009 | | | Agency ID: | IT 09-0004-GIL | | | ISL ID: | 000000019576 Original UID: 10044 FIRST WORD: PUBLIC | |
435: | | Title: | | | | Volume/Number: | 2009 Febuary 17 | | | Issuing Agency: | | | | Description: | General Information Letter: Letter Ruling IT 03-0003-PLR, dated March 4, 2003, and addressed to Ms. Z of your firm is revoked with respect to the ruling on sales by COMPANY1, Inc. to COMPANY2. | | | Date Created: | 03 12 2009 | | | Agency ID: | IT 09-0005-GIL | | | ISL ID: | 000000019577 Original UID: 10046 FIRST WORD: Alternative | |
436: | | Title: | | | | Volume/Number: | 2009 March 9 | | | Issuing Agency: | | | | Description: | General Information Letter: No credit is allowed for taxes paid to Iowa on employee compensation, because Illinois residents are exempted from Iowa tax on employee compensation under the states reciprocal agreement. | | | Date Created: | 04 21 2009 | | | Agency ID: | IT 09-0006-GIL | | | ISL ID: | 000000019578 Original UID: 10047 FIRST WORD: Credits | |
437: | | Title: | | | | Volume/Number: | 2009 March 23 | | | Issuing Agency: | | | | Description: | General Information Letter: For tax years prior to 2006, no credit is allowed for taxes paid to another state on employee compensation paid in this State under IITA Section 304(a)(2)(B). | | | Date Created: | 04 21 2009 | | | Agency ID: | IT 09-0007-GIL | | | ISL ID: | 000000019579 Original UID: 10048 FIRST WORD: Credits | |
438: | | Title: | | | | Volume/Number: | 2009 March 27 | | | Issuing Agency: | | | | Description: | General Information Letter: Licensing of raffles is a local government function, not a state government function. | | | Date Created: | 04 21 2009 | | | Agency ID: | IT 09-0008-GIL | | | ISL ID: | 000000019581 Original UID: 10050 FIRST WORD: Bingo | |
439: | | Title: | | | | Volume/Number: | 2009 April 6 | | | Issuing Agency: | | | | Description: | General Information Letter: Acceptance without adjustment by the IRS of items on a taxpayers federal return is not binding on the Department. | | | Date Created: | 06 02 2009 | | | Agency ID: | IT 09-0009-GIL | | | ISL ID: | 000000019584 Original UID: 10053 FIRST WORD: Base | |
440: | | Title: | | | | Volume/Number: | 2009 April 9 | | | Issuing Agency: | | | | Description: | General Information Letter: No subtraction modification is allowed for depreciation of property received in a like-kind exchange based on the excess of fair market value of the property over its federal income tax basis. | | | Date Created: | 06 02 2009 | | | Agency ID: | IT 09-0010-GIL | | | ISL ID: | 000000019585 Original UID: 10054 FIRST WORD: Subtraction | |
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