SiteTitle • | ... Income Tax Sunshine Act Letter Rulings |
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| • | 1-M, Introduction To Mapping For Assessors |
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| • | 2020 Income Tax Sunshine Act Letter Rulings |
(1)
| • | Affirmative Action Plan For Fiscal Year 2018 /Department of Revenue |
(1)
| • | An Introduction To The Virtual Audit Room |
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| • | An Overview of The Property Tax Extension Limitation Law by Referendum |
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| • | Annual Rental Housing Support, Fiscal Year 2013 |
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| • | Annual Rental Housing Support, Fiscal Year 2014 |
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| • | Annual Rental Housing Support, Fiscal Year 2015 |
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| • | Annual Rental Housing Support, Fiscal Year 2023 |
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| • | Annual Rental Housing Support, Fiscal Year 2024 |
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| • | Annual Report Of Collection Remitted To The State Comptroller, Fiscal Year 2017 |
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| • | Annual Report of Collections Remitted To The State Comptroller, Fiscal Year 2017 |
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| • | Annual Report of Collections Remitted To The State Comptroller, Fiscal Year 2018 |
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| • | Annual Report of Collections Remitted To The State Comptroller, Fiscal Year 2019 |
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| • | Annual Report of Collections Remitted To The State Comptroller, Fiscal Year 2020 |
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| • | Annual Report of Collections Remitted To The State Comptroller, Fiscal Year 2024 |
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| • | Annual Report, Fiscal Year 2019 / Department of Revenue |
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| • | Annual Report, Fiscal Year 2023 / Department of Revenue |
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| • | Assessment Ratios 2022 |
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| • | Booklet IL-700-T Illinois Withholding Tax Tables |
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| • | CR Equivalency Chart Information is based on ... return forms and Regulation Section 100.2197 |
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| • | CR Equivalency Chart Information is based on 2019 return forms and Regulation Section 100.2197 |
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| • | CR Equivalency Chart Information is based on 2020 return forms and Regulation Section 100.2197 |
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| • | CR Equivalency Chart Information is based on 2023 return forms and Regulation Section 100.2197 |
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| • | Certified Coal Values ... |
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| • | Certified Coal Values 2019 |
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| • | Certified Coal Values 2020 |
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| • | Certified Coal Values 2024 |
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| • | Certified Values For 2020 Farmland Assessments ($ Per Acre) |
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| • | Certified Values For 2021 Farmland Assessments ($ Per Acre) |
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| • | Certified Values For 2025 Farmland Assessments ($ Per Acre) |
(1)
| • | Change In The County Motor Fuel Tax Rate, Effective July 1, 2024, Through June 30, 2025 |
(1)
| • | Change In The Motor Fuel Use Tax Rate, Effective January 1, 2024, Through June 30, 2024 |
(1)
| • | Change in the Motor Fuel Use Tax Rate, Effective July 1, 2024, Through December 31, 2024 |
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| • | Changes to Illinois License Requirements for Certain Self-Distribution of Beer and Cider |
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| • | Changes to the Reporting of Aviation Fuel on Motor Fuel Receiver Returns |
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| • | Chicago Soft Drink Tax |
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| • | Cigarette and Tobacco Tax Collections FY ... |
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| • | Cigarette and Tobacco Tax Collections FY 2023 |
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| • | Cigarette and Tobacco Tax Collections FY 2024 |
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| • | Coin-Operated Amusement Device and Redemption Machine Tax Act |
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| • | Compliance Alert - Sales Made To Medicare Administrative Contractors |
(1)
| • | Compliance Alert - [Cannabis Dispensaries Charging the Incorrect Tax Rates on Cannabis Sales] |
(1)
| • | Compliance Alert - [Procedures For Reporting Selling Price On Transaction Returns For Leases (Forms ST-556-LSE and RUT-25-LSE)] |
(1)
| • | Compliance Alert - [Tax Obligations Of Marketplace Sellers Making Marketplace Sales Subject To Retailers' Occupation Tax] |
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| • | Component-In-Place Schedules |
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| • | Construction Terminology |
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| • | County Motor Fuel Tax |
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| • | Daily Collections From Major Revenue Sources Fiscal Year 2019 |
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| • | Daily Collections From Major Revenue Sources Fiscal Year 2024 |
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| • | Daily Collections from Major Revenue Sources Fiscal Year... |
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| • | Developer's Preferential Assessment For Subdivisions Property Tax Code, Section 10-30 |
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| • | Dyed Diesel Fuel Enforcement Program |
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| • | Education Expense Credit General Rules And Requirements For Home Schools |
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| • | Education Expense Credit General Rules And Requirements For Parents And Guardians |
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| • | Education Expense Credit General Rules And Requirements For Schools, Home Schools, Parents, And Guardians |
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| • | Education Program |
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| • | Electronic Filing Requirement For Withholding Income Tax |
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| • | Food Vendors Neglecting To Collect Illinois Sales Tax On Sales Of Ready-Made Meals For School Lunch Programs |
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| • | Form ST-1 and Form PST-1 Changes For New Motor Fuel Classifications, Effective January 1, 2024 |
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| • | Form ST-1 and Form PST-1 Changes For New Motor Fuel Classifications, Effective January 1, 2024 (Spanish) |
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| • | Forms W-2, W-2C, W-2G, And 1099 Filing And Storage Requirements For Employers And Payers, Including 1099-K Electronic Filing Requirements |
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| • | Guidance For Corporations Affected By Changes To Net Loss Deduction Limitation For Tax Years Ending On Or After December 31, 2024 |
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| • | History Of CPI'S Used For The PTELL 1/12/2018 |
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| • | History Of CPI'S Used For The PTELL 1/31/2024 |
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| • | History Of CPI's And Trending Factors Used For Wind Energy Device Valuation 01/16/20 |
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| • | History Of CPI's And Trending Factors Used For Wind Energy Device Valuation 01/25/24 |
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| • | History Of CPI's And Trending Factors Used For Wind Energy Device Valuation... |
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| • | Hotel Operators' Occupation Tax |
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| • | Hotel Operators' Occupation Tax Updates For Operators And Re-Renters Of Hotel Rooms |
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| • | Hotel Operators' Occupation Tax liability |
(1)
| • | How to Report Off-Site Sales on Form ST-556, Sales Tax Transaction Return, or Form ST-556-LSE, Transaction Return for Leases |
(1)
| • | HttpsPost User Guide |
(1)
| • | I-B Introduction To Commercial Assessment Practices |
(1)
| • | Illinois Aircraft/Watercraft and Vehicle Use Tax Information Guide |
(1)
| • | Illinois Audit Information |
(4)
| • | Illinois Department Of Revenue Bulletin FY 2024-23, Change In The Motor Fuel Tax Rate, Effective July 1, 2024, Through June 30, 2025 |
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| • | Illinois Department Of Revenue Individual Income Tax Returns Filed By Adjusted Gross Income - Tax Year 2016 - Final |
(1)
| • | Illinois Department Of Revenue Individual Income Tax Returns Filed By Adjusted Gross Income - Tax Year 2017 - Final |
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| • | Illinois Department Of Revenue Legal Information Letter Rulings- Sales Tax |
(1)
| • | Illinois Earned Income Tax Credit (EITC) Information |
(1)
| • | Illinois Estimated Payments Requirements For Individuals And Businesses |
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| • | Illinois Filing Requirements For Military Personel |
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| • | Illinois Filing Requirements For Military Personnel |
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| • | Illinois Filing, Payment, and Refund Resources for Marketplace Facilitators, Marketplace Sellers, and Remote Retailers |
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| • | Illinois Grocery Tax Suspension Information (Spanish) |
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| • | Illinois Income Tax Guidance - Using Blended Rate Or Schedule SA With Your Schedule K-1-P Or Schedule K-1-T |
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| • | Illinois Income Tax Withholding for Household Employees |
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| • | Illinois International Fuel Tax Agreement (IFTA) Carrier Compliance Manual |
(1)
| • | Illinois Motor Fuel Use Tax Carrier Compliance Manual |
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| • | Illinois Property Tax Credit |
(2)
| • | Illinois Property Tax Rate And Levy Manual |
(1)
| • | Illinois Property Tax Statistics |
(3)
| • | Illinois Property Tax System |
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| • | Illinois Sales Tax Treatment Of Point-Of-Sale Transfer Of Federal Clean Vehicle Tax Credits |
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| • | Illinois Sales and Use Tax Matrix - Introduction |
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| • | Illinois Sales and Use Tax Matrix Index |
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| • | Illinois Schedule NR For Individuals |
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| • | Illinois Use Tax For Individual Taxpayers |
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| • | Income Exempt From Tax |
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| • | Income Tax Check-Offs Released Contributions for Week Ending: April 30, 2021 |
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| • | Income Tax Check-Offs Released Contributions for Week Ending: April 30, 2022. |
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| • | Income Tax Check-Offs Released Contributions for Week Ending: August 31, 2021 |
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| • | Income Tax Check-Offs Released Contributions for Week Ending: August 31, 2022 |
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| • | Income Tax Check-Offs Released Contributions for Week Ending: December 31, 2020. |
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| • | Income Tax Check-Offs Released Contributions for Week Ending: December 31, 2021 |
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| • | Income Tax Check-Offs Released Contributions for Week Ending: December 31, 2022 |
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| • | Income Tax Check-Offs Released Contributions for Week Ending: December 31, 2023 |
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| • | Income Tax Check-Offs Released Contributions for Week Ending: February 28, 2021 |
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| • | Income Tax Check-Offs Released Contributions for Week Ending: February 28, 2022. |
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| • | Income Tax Check-Offs Released Contributions for Week Ending: January 31, 2021. |
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| • | Income Tax Check-Offs Released Contributions for Week Ending: January 31, 2024 |
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| • | Income Tax Check-Offs Released Contributions for Week Ending: July 31, 2021 |
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| • | Income Tax Check-Offs Released Contributions for Week Ending: June 30, 2021 |
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| • | Income Tax Check-Offs Released Contributions for Week Ending: June 30, 2022 |
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| • | Income Tax Check-Offs Released Contributions for Week Ending: March 31, 2021. |
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| • | Income Tax Check-Offs Released Contributions for Week Ending: March 31, 2022 |
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| • | Income Tax Check-Offs Released Contributions for Week Ending: May 31, 2021 |
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| • | Income Tax Check-Offs Released Contributions for Week Ending: May 31, 2022. |
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| • | Income Tax Check-Offs Released Contributions for Week Ending: May 31, 2024. |
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| • | Income Tax Check-Offs Released Contributions for Week Ending: November 30, 2021 |
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| • | Income Tax Check-Offs Released Contributions for Week Ending: November 30, 2022 |
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| • | Income Tax Check-Offs Released Contributions for Week Ending: November 30, 2023 |
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| • | Income Tax Check-Offs Released Contributions for Week Ending: October 31, 2021 |
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| • | Income Tax Check-Offs Released Contributions for Week Ending: October 31, 2022. |
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| • | Income Tax Check-Offs Released Contributions for Week Ending: September 30, 2021 |
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| • | Income Tax Check-Offs Released Contributions for Week Ending: September 30, 2022 |
(1)
| • | Income Tax Check-Offs Released Contributions for the Week Ending: November 2, 2018 |
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| • | Income Tax Check-Offs Released Contributions for the Week Ending: November 23, 2018 |
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| • | Income Tax Check-Offs Released Contributions for the Week Ending: April 3, 2020. |
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| • | Income Tax Check-Offs Released Contributions for the Week Ending: April 30, 2020. |
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| • | Income Tax Check-Offs Released Contributions for the Week Ending: August 30, 2019 |
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| • | Income Tax Check-Offs Released Contributions for the Week Ending: August 31, 2020 |
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| • | Income Tax Check-Offs Released Contributions for the Week Ending: February 28, 2020. |
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| • | Income Tax Check-Offs Released Contributions for the Week Ending: January 3, 2020. |
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| • | Income Tax Check-Offs Released Contributions for the Week Ending: July 31, 2020 |
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| • | Income Tax Check-Offs Released Contributions for the Week Ending: July 31, 2022 |
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| • | Income Tax Check-Offs Released Contributions for the Week Ending: June 30, 2020 |
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| • | Income Tax Check-Offs Released Contributions for the Week Ending: March 29, 2019 |
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| • | Income Tax Check-Offs Released Contributions for the Week Ending: May 3, 2019. |
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| • | Income Tax Check-Offs Released Contributions for the Week Ending: May 31, 2020 |
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| • | Income Tax Check-Offs Released Contributions for the Week Ending: November 1, 2019. |
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| • | Income Tax Check-Offs Released Contributions for the Week Ending: November 29, 2019 |
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| • | Income Tax Check-Offs Released Contributions for the Week Ending: November 30, 2020 |
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| • | Income Tax Check-Offs Released Contributions for the Week Ending: October 31, 2020. |
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| • | Income Tax Check-Offs Released Contributions for the Week Ending: October 4, 2019. |
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| • | Income Tax Check-Offs Released Contributions for the Week Ending: September 30, 2020 |
(1)
| • | Individual Income Tax Return Data for TY 2003 |
(1)
| • | Informal Conference Board Review |
(4)
| • | Informal Conference Review Board |
(1)
| • | Injured and Innocent Spouse Relief |
(1)
| • | Instructions For Commercial and Industrial Cost Schedules |
(1)
| • | Instructions For Farmland Assessments |
(2)
| • | Instructions For Residential Schedules |
(1)
| • | Introduction To Residential Assessment Practices |
(1)
| • | Invest In Kids Annual Report |
(2)
| • | Legal Letter Ruling: Service Occupation Tax |
(1)
| • | Legal letter ruling: construction contractors: |
(1)
| • | Legal letter ruling: the transfer of tangible personal property. |
(1)
| • | Liquor Gallonage Report, ... |
(1)
| • | Liquor Gallonage Report, 2018 |
(1)
| • | Liquor Gallonage Report, 2019 |
(2)
| • | Liquor Gallonage Report, 2020 |
(1)
| • | Liquor Gallonage Report, 2023 |
(1)
| • | Locally Imposed Sales Taxes Administered By The Department Of Revenue |
(1)
| • | MPEA Food and Beverage Tax |
(1)
| • | Medical Appliances |
(1)
| • | Metropolitan Pier And Exposition Authority (MPEA) Food And Beverage Act |
(1)
| • | Metropolitan Pier and Exposition Authority (MPEA) Food and Beverage Tax |
(1)
| • | Monthly Revenue Report |
(3)
| • | Motor Fuel Underground Storage Tank Tax, Tax/Fee-Free Gallonage Breakdown For Calendar Year 2017 - 2019 |
(1)
| • | Motor Fuel Underground Storage Tank Tax, Tax/Fee-Free Gallonage Breakdown For Calendar Year 2017-2019 |
(2)
| • | Motor Fuel Underground Storage Tank Tax, Tax/Fee-Free Gallonage Breakdown For Calendar Year 2017-2019(Revised) |
(1)
| • | Motor Fuel Underground Storage Tank Tax, Tax/Fee-Free Gallonage Breakdown For Calendar Year 2021-2023 |
(1)
| • | Municipal And County Cannabis Retailers' Occupation Tax Rate Changes, Effective July 1, 2024 |
(1)
| • | Municipal and County Cannabis Retailers' Occupation Tax Rate Changes, Effective January 1, 2025 |
(1)
| • | Municipalities And Counties May Impose A Local Cannabis Retailers' Occupation Tax Beginning September 1, 2020 |
(2)
| • | MyTax Illinois Non-Login Bulk Upload Submission Guide |
(1)
| • | NEXUS: Quill Corp. v. North Dakota |
(1)
| • | Natural Disaster Income Tax Credit |
(1)
| • | New Exemption For Military Purchases Made By Active Duty US Armed Forces Personnel, Effective January 1, 2024 |
(1)
| • | New Exemption For Military Purchases Made By Active Duty US Armed Forces Personnel, Effective January 1, 2024 (Spanish) |
(1)
| • | New Payment Equals Agreement Statute Effective January 1, 2024, For Sales, Use, And Excise Taxes And Fees |
(1)
| • | New Payment Equals Agreement Statute Effective January 1, 2024, For Sales, Use, And Excise Taxes And Fees (Spanish) |
(1)
| • | New Sales Tax Exemption For Qualified Purchases of Home-Delivered Meals, Effective July 1, 2024 |
(1)
| • | PTAX 1-BR Board Of Review Basic Course |
(1)
| • | PTAX 1-E Introduction To Sales Ratio Studies |
(1)
| • | PTAX 1-T Township Assessor Introductory Course |
(1)
| • | Penalties And Interest For Illinois Taxes |
(1)
| • | Personal Property Replacement Tax, Fiscal Year 2020 |
(1)
| • | Persons or Entities Renting Living Quarters or Sleeping Accommodations to the Public Must Remit Hotel Tax |
(1)
| • | Prepaid Wireless E911 Surcharge Rate Change, Effective August 5, 2024 |
(1)
| • | Prepaid Wireless E911 Surcharge Rate Change, Effective January 1, 2024 (Spanish) |
(1)
| • | Prepaid Wireless E911 Surcharge Rate Change, Effective November 1, 2024 |
(1)
| • | Procedures to Obtain a Deduction for Destroyed Liquor |
(1)
| • | Property Tax Assessment Education Program |
(1)
| • | Property Tax Extension Limitation Law Technical Manual |
(1)
| • | RUT-76 Transaction Return Chart |
(1)
| • | Rate Change For Out-Of-State Depreciation On Motor Vehicle Use Tax, Effective July 1, 2024 |
(1)
| • | Reciprocal/Non-Reciprocal Vehicle Tax Rate Chart |
(10)
| • | Relief For Filers Of Form ST-556 and ST-556-LSE on Computerized Vehicle Registration Outage |
(1)
| • | Religious Organizations That Possess An Active Exemption Identification Number Who Act As Hotel Operators |
(1)
| • | Reporting Taxable Sales of Manufactured Homes |
(1)
| • | Retailer's Overview Of Sales And Use Tax, Prepaid Wireless E911 Surcharge, And Illinois Telecommunications Access Corporation (ITAC) Assessment |
(1)
| • | Retailers' Discount For Certain Tax Returns Capped at $1,000 Per Month |
(1)
| • | Retailers' Occupation Tax (ROT) |
(1)
| • | Retirement Income |
(3)
| • | SALE FOR RESALE |
(1)
| • | Sales Tax For Annual 2016 Sequenced by Standard Industrial Classification Code |
(1)
| • | Sales Tax For Annual 2018 Sequenced by Standard Industrial Classification Code |
(1)
| • | Sales Tax For Annual 2019 Sequenced by Standard Industrial Classification Code |
(1)
| • | Sales Tax For Annual 2023 Sequenced by Standard Industrial Classification Code |
(1)
| • | Sales Tax For October 2017 Sequenced by Standard Industrial Classification Code |
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| • | Sales Tax For all Months 2019 Sequenced by Standard Industrial Classification Code |
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| • | Sales Tax For all Months 2023 Sequenced by Standard Industrial Classification Code |
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| • | Sales Tax Rate Change Summary |
(1)
| • | Sales Tax Rate Change Summary, Effective July 1, 2024 |
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| • | Sales Tax for 2nd Quarter 2017 Sequenced by Standard Industrial Classification Code |
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| • | Sales Tax for 3rd Quarter 2017 Sequenced by Standard Industrial Classification Code |
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| • | Sales Tax for Annual ... sequenced by standard industrial classification code |
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| • | Sales Tax for Annual 2007 sequenced by standard industrial classification code |
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| • | Sales Tax for Fiscal Year 2007 sequenced by standard Industrial classification code |
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| • | Sales Tax for Fiscal Year 2017 Sequenced by Standard Industrial Classification Code |
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| • | Sales Tax for Fiscal Year 2018 Sequenced by Standard Industrial Classification Code |
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| • | Sales Tax for Fiscal Year 2019 Sequenced by Standard Industrial Classification Code |
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| • | Sales Tax for Fiscal Year 2023 Sequenced by Standard Industrial Classification Code |
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| • | Sales Tax for Fiscal Year... sequenced by standard Industrial classification code |
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| • | Sales Tax for November 2017 Sequenced by Standard Industrial Classification Code |
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| • | Sales Tax for all Quarters 2018 Sequenced by Standard Industrial Classification Code |
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| • | Sales Tax for all Quarters 2019 Sequenced by Standard Industrial Classification Code |
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| • | Sales Tax for all Quarters 2023 Sequenced by Standard Industrial Classification Code |
(1)
| • | Simplified Municipal Telecommunications Tax Rate Changes Effective January 1, 2025 |
(1)
| • | Six Establishments Cited for Selling to Minors |
(1)
| • | Standard Exemption Amount changes |
(1)
| • | State of Illinois Cannabis Regulation Fund (0912) Fiscal Year ... |
(1)
| • | State of Illinois Cannabis Regulation Fund (0912) Fiscal Year 2020 |
(1)
| • | State of Illinois Cannabis Regulation Fund (0912) Fiscal Year 2020(Updated) |
(1)
| • | State of Illinois Cannabis Regulation Fund (0912) Fiscal Year 2021 |
(1)
| • | State of Illinois Cannabis Regulation Fund (0912) Fiscal Year 2024 |
(1)
| • | Summary Of Municipal Motor Fuel Tax Rate Changes, Effective July 1, 2024 |
(1)
| • | Summary Of Sales Tax Rate Changes For Aviation Fuel, Effective July 1, 2024 |
(1)
| • | Summary of Municipal Motor Fuel Tax Rate Changes, Effective January 1, 2025 |
(1)
| • | Telecommunications Excise Tax |
(1)
| • | The Illinois Property Tax System |
(1)
| • | The Invest in Kids Scholarship Tax Credit Program To Sunset December 31, 2023 |
(1)
| • | The Invest in Kids Scholarship Tax Credit Program To Sunset December 31, 2023 (Spanish) |
(1)
| • | Tire User Fee |
(2)
| • | Use Tax Guidance for Remote Sellers |
(1)
| • | What's New for Illinois Income Taxes (Spanish) |
(1)
| • | Where To Get Assistance |
(1)
| • | Where To Get Assistance (Spanish) |
(2)
| • | Who Is Required To Withhold Illinois Income Tax |
(2)
| • | Withholding Income Tax Payment And Filing Requirements |
(3)
| • | Withholding Income Tax Payment And Return Due Dates |
(2)
|
Organization • | Illinois Department Of Revenue | [X] |
| 1: | | Title: | | | | Volume/Number: | | | | Issuing Agency: | | | | Description: | The accompanying information is taken from 2003 Illinois Income Tax returns that were due on April 15, 2004. The information is presented by the ZIP Code that the taxpayer reported on the return. Each ZIP code has been divided into homeowners (filers who claimed a property tax credit [W/PTC] and non-homeowners [filers who did not claim a property tax credit [W/O PTC]. | | | Date Created: | 05 19 2005 | | | Agency ID: | | | | ISL ID: | 000000028947 Original UID: 13412 FIRST WORD: Individual | |
2: | | Title: | | | | Volume/Number: | 2007 | | | Issuing Agency: | | | | Description: | This booklet contains Illinois Income Tax withholding tables. The tables begin on Page 5. It also explains how to figure the amount of Illinois Income Tax that you should withhold using the tables in this booklet. | | | Date Created: | 03 07 2008 | | | Agency ID: | IL-700-T | | | ISL ID: | 000000029055 Original UID: 13520 FIRST WORD: Booklet | |
3: | | Title: | | | | Volume/Number: | 2009 | | | Issuing Agency: | | | | Description: | A medical appliance is defined as an item that is intended by its manufacturer for use in directly substituting for a malfunctioning part of the body. See 86 Ill. Adm. Code 130.310(c). | | | Date Created: | 02 05 2009 | | | Agency ID: | ST 09-0002-GIL | | | ISL ID: | 000000029209 Original UID: 13684 FIRST WORD: Medical | |
4: | | Title: | | | | Volume/Number: | 2009 | | | Issuing Agency: | | | | Description: | This letter discusses the requirements for Certificates of Resale. 86 Ill. Adm. Code 130.1405. | | | Date Created: | 02 05 2009 | | | Agency ID: | ST 09-0003-GIL | | | ISL ID: | 000000029212 Original UID: 13687 FIRST WORD: SALE | |
5: | | Title: | | | | Volume/Number: | 2009 | | | Issuing Agency: | | | | Description: | In general, machines that allow players to accumulate credits that may be redeemed for gift cards that the players can use to receive property do not meet the definition of a coin-operated amusement device subject to tax under the Coin-Operated Amusement Device and Redemption Machine Tax Act. See 35 ILCS 510/1 et seq. and the corresponding regulations at 86 Ill. Adm. Code 460.101 et seq. (This is a GIL.) | | | Date Created: | 02 05 2009 | | | Agency ID: | ST 09-0004-GIL | | | ISL ID: | 000000029213 Original UID: 13688 FIRST WORD: Coin | |
6: | | Title: | | | | Volume/Number: | 2009 | | | Issuing Agency: | | | | Description: | The Telecommunications Excise Tax is imposed upon the act or privilege of originating or receiving intrastate or interstate telecommunications in Illinois at the rate of 7% of the gross charges for such telecommunications purchased at retail from retailers. See 86 Ill. Adm. Code 495. (This is a GIL). | | | Date Created: | 02 05 2009 | | | Agency ID: | ST 09-0005-GIL | | | ISL ID: | 000000029214 Original UID: 13689 FIRST WORD: Telecommunications | |
7: | | Title: | | | | Volume/Number: | 2009 | | | Issuing Agency: | | | | Description: | This letter discusses NEXUS. See Quill Corp. v. North Dakota, 112 S.Ct. 1904 (1992). (This is a GIL.) | | | Date Created: | 02 05 2009 | | | Agency ID: | ST 09-0006-GIL | | | ISL ID: | 000000029216 Original UID: 13691 FIRST WORD: NEXUS: | |
8: | | Title: | | | | Volume/Number: | 2009 | | | Issuing Agency: | | | | Description: | The Department does not consider the viewing and downloading of video, text and similar data over the Internet to be the transfer of tangible personal property. See 86 Ill. Adm. Code 130.101. (This is a GIL.) | | | Date Created: | 02 05 2009 | | | Agency ID: | ST 09-0007-GIL | | | ISL ID: | 000000029217 Original UID: 13692 FIRST WORD: Legal | |
9: | | Title: | | | | Volume/Number: | 2009 | | | Issuing Agency: | | | | Description: | Under the Service Occupation Tax, servicemen are taxed on tangible personal property transferred incident to a sale of service. See 86 Ill. Adm. Code Part 140. (This is a GIL.) | | | Date Created: | 02 05 2009 | | | Agency ID: | ST 09-0008-GIL | | | ISL ID: | 000000029218 Original UID: 13693 FIRST WORD: Legal | |
10: | | Title: | | | | Volume/Number: | 2009 | | | Issuing Agency: | | | | Description: | When a construction contractor permanently affixes tangible personal property to real property, the contractor is deemed the end user of that tangible personal property. As the end user, the contractor incurs Use Tax on the cost price of that tangible personal property. See 86 Ill. Adm. Code 130.1940 and 86 Ill. Adm. Code 130.2075. (This is a GIL.) | | | Date Created: | 02 05 2009 | | | Agency ID: | ST 09-0009-GIL | | | ISL ID: | 000000029219 Original UID: 13694 FIRST WORD: Legal | |
11: | | Title: | | | | Volume/Number: | 2009 | | | Issuing Agency: | | | | Description: | Gross receipts from the rentals of rooms to "permanent residents" are not subject to Hotel Operators' Occupation Tax liability. A "permanent resident" is any person who has occupied or has the right to occupy any room or rooms in a hotel for at least 30 consecutive days. See 86 Ill. Adm. Code 480.101. (This is a GIL.) | | | Date Created: | 02 05 2009 | | | Agency ID: | ST 09-0010-GIL | | | ISL ID: | 000000029221 Original UID: 13696 FIRST WORD: Hotel | |
12: | | Title: | | | | Volume/Number: | | | | Issuing Agency: | | | | Description: | Sales Tax Statistics | | | Date Created: | 03 18 2008 | | | Agency ID: | | | | ISL ID: | 000000030082 Original UID: 13987 FIRST WORD: Sales | |
13: | | Title: | | | | Volume/Number: | | | | Issuing Agency: | | | | Description: | Sales Tax Statistics | | | Date Created: | 09 14 2007 | | | Agency ID: | | | | ISL ID: | 000000030085 Original UID: 13988 FIRST WORD: Sales | |
14: | | Title: | | | | Volume/Number: | 2009 January 12 | | | Issuing Agency: | | | | Description: | Six Monmouth establishments were cited on Friday, January 9, 2009 for liquor license violations after they allegedly sold alcohol to minors as part of an undercover operation conducted by Illinois Liquor Control Commission (ILCC) agents and the Illinois State Police. | | | Date Created: | 01 15 2009 | | | Agency ID: | | | | ISL ID: | 000000031728 Original UID: 14743 FIRST WORD: Six | |
15: | | Title: | | | | Volume/Number: | 2017 December | | | Issuing Agency: | | | | Description: | Illinois Department Of Revenue Bulletin Changes To The Reporting Of Aviation Fuel On Motor Fuel Receiver Returns (2017) | | | Date Created: | 03-19-2018 | | | Agency ID: | Informational Bulletin FY 2018-16 | | | ISL ID: | 000000070253 Original UID: 183874 FIRST WORD: Changes | |
16: | | Title: | | | | Volume/Number: | 2017 December | | | Issuing Agency: | | | | Description: | Illinois Department Of Revenue Bulletin Natural Disaster Income Tax Credit (2018) | | | Date Created: | 03-19-2018 | | | Agency ID: | Informational Bulletin FY 2018-17 | | | ISL ID: | 000000070254 Original UID: 183875 FIRST WORD: Natural | |
17: | | Title: | | | | Volume/Number: | 2017 December | | | Issuing Agency: | | | | Description: | Illinois Department Of Revenue Bulletin Electronic Filing Requirement For Withholding Income Tax (2018) | | | Date Created: | 03-19-2018 | | | Agency ID: | Informational Bulletin FY 2018-18 | | | ISL ID: | 000000070255 Original UID: 183877 FIRST WORD: Electronic | |
18: | | Title: | | | | Volume/Number: | 2017 December | | | Issuing Agency: | | | | Description: | Illinois Department Of Revenue Bulletin Change In The Motor Fuel Use Tax Rate (2018) | | | Date Created: | 03-19-2018 | | | Agency ID: | Informational Bulletin FY 2018-20 | | | ISL ID: | 000000070256 Original UID: 183878 FIRST WORD: Change | |
19: | | Title: | | | | Volume/Number: | 2018 January | | | Issuing Agency: | | | | Description: | Illinois Department Of Revenue Bulletin What's New For Illinois Income Tax (2018) | | | Date Created: | 03-19-2018 | | | Agency ID: | Information Bulletin FY 2018-21 | | | ISL ID: | 000000070257 Original UID: 183879 FIRST WORD: What's | |
20: | | Title: | | | | Volume/Number: | 2015 June | | | Issuing Agency: | | | | Description: | Retailers' Occupation Tax. Illinois Department Of Revenue Compliance Alert - June 2015 | | | Date Created: | 03-19-2018 | | | Agency ID: | Compliance Alert 2015-14 | | | ISL ID: | 000000070258 Original UID: 183881 FIRST WORD: Retailers' | |
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