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- 35 ILCS 105/3-42 · Biodiesel blend.
- 35 ILCS 105/3-42.5 · Renewable diesel.
- 35 ILCS 105/3-43 · Biomass.
- 35 ILCS 105/3-44 · Majority blended ethanol fuel.
- 35 ILCS 105/3-44.3 · Mid-range ethanol blend.
- 35 ILCS 105/3-44.5 · Diesel fuel.
- 35 ILCS 105/3-45 · Collection.
- 35 ILCS 105/3-50 · Manufacturing and assembly exemption.
- 35 ILCS 105/3-55 · Multistate exemption.
- 35 ILCS 105/3-60 · Rolling stock exemption.
- 35 ILCS 105/3-61 · Motor vehicles; trailers; use as rolling stock definition.
- 35 ILCS 105/3-65
- 35 ILCS 105/3-70 · Property acquired by nonresident.
- 35 ILCS 105/3-75 · Serviceman transfer.
- 35 ILCS 105/3-80 · Liability because of amendatory Act.
- 35 ILCS 105/3-85 · Manufacturer's Purchase Credit.
- 35 ILCS 105/3-87 · Sustainable Aviation Fuel Purchase Credit.
- 35 ILCS 105/3-90 · Sunset of exemptions, credits, and deductions.
- 35 ILCS 105/3a
- 35 ILCS 105/4
- 35 ILCS 105/5
- 35 ILCS 105/6
- 35 ILCS 105/7
- 35 ILCS 105/8
- 35 ILCS 105/9 · Except as to motor vehicles, watercraft, aircraft, and trailers that are required to be registered with an agency of this State, each retailer required or authorized to collect the tax imposed by this Act shall pay to the Department the amount of such tax (except as otherwise provided) at the time when he is required to file his return for the period during which such tax was collected, less a discount of 2.1% prior to January 1, 1990, and 1.75% on and after January 1, 1990, or $5 per calendar year, whichever is greater, which is allowed to reimburse the retailer for expenses incurred in collecting the tax, keeping records, preparing and filing returns, remitting the tax and supplying data to the Department on request. Beginning with returns due on or after January 1, 2025, the discount allowed in this Section, the Retailers' Occupation Tax Act, the Service Occupation Tax Act, and the Service Use Tax Act, including any local tax administered by the Department and reported on the same return, shall not exceed $1,000 per month in the aggregate for returns other than transaction returns filed during the month. When determining the discount allowed under this Section, retailers shall include the amount of tax that would have been due at the 6.25% rate but for the 1.25% rate imposed on sales tax holiday items under Public Act 102-700. The discount under this Section is not allowed for the 1.25% portion of taxes paid on aviation fuel that is subject to the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. When determining the discount allowed under this Section, retailers shall include the amount of tax that would have been due at the 1% rate but for the 0% rate imposed under Public Act 102-700. In the case of retailers who report and pay the tax on a transaction by transaction basis, as provided in this Section, such discount shall be taken with each such tax remittance instead of when such retailer files his periodic return, but, beginning with returns due on or after January 1, 2025, the discount allowed under this Section and the Retailers' Occupation Tax Act, including any local tax administered by the Department and reported on the same transaction return, shall not exceed $1,000 per month for all transaction returns filed during the month. The discount allowed under this Section is allowed only for returns that are filed in the manner required by this Act. The Department may disallow the discount for retailers whose certificate of registration is revoked at the time the return is filed, but only if the Department's decision to revoke the certificate of registration has become final. A retailer need not remit that part of any tax collected by him to the extent that he is required to remit and does remit the tax imposed by the Retailers' Occupation Tax Act, with respect to the sale of the same property.
- 35 ILCS 105/10
- 35 ILCS 105/10a
- 35 ILCS 105/10.5 · Individual use tax amnesty.
- 35 ILCS 105/11
- 35 ILCS 105/12 · Applicability of Retailers' Occupation Tax Act and Uniform Penalty and Interest Act.
- 35 ILCS 105/12a
- 35 ILCS 105/12b
- 35 ILCS 105/13
- 35 ILCS 105/14
- 35 ILCS 105/15
- 35 ILCS 105/18
- 35 ILCS 105/19
- 35 ILCS 105/20
- 35 ILCS 105/21
- 35 ILCS 105/22 · If it is determined that the Department should issue a credit or refund under this Act, the Department may first apply the amount thereof against any amount of tax or penalty or interest due hereunder, or under the Retailers' Occupation Tax Act, the Service Occupation Tax Act, the Service Use Tax Act, or any local occupation or use tax administered by the Department, from the person entitled to such credit or refund. For this purpose, if proceedings are pending to determine whether or not any tax or penalty or interest is due under this Act or under the Retailers' Occupation Tax Act, the Service Occupation Tax Act, the Service Use Tax Act, or any local occupation or use tax administered by the Department, from such person, the Department may withhold issuance of the credit or refund pending the final disposition of such proceedings and may apply such credit or refund against any amount found to be due to the Department as a result of such proceedings. The balance, if any, of the credit or refund shall be issued to the person entitled thereto.
- 35 ILCS 110/1
- 35 ILCS 110/1.05 · Legislative intent; leases.
- 35 ILCS 110/2 · Definitions.
- 35 ILCS 110/2a
- 35 ILCS 110/2b
- 35 ILCS 110/2d · Marketplace facilitators and marketplace servicemen.
- 35 ILCS 110/3 · Tax imposed.
- 35 ILCS 110/3-5 · Exemptions.
- 35 ILCS 110/3-5.5 · Food and drugs sold by not-for-profit organizations; exemption.
- 35 ILCS 110/3-7 · Aggregate manufacturing exemption.
- 35 ILCS 110/3-8 · Hospital exemption.
- 35 ILCS 110/3-10 · Rate of tax.
- 35 ILCS 110/3-15 · Photoprocessing.
- 35 ILCS 110/3-20 · Bullion.
- 35 ILCS 110/3-25 · Computer software.
- 35 ILCS 110/3-27 · Prepaid telephone calling arrangements.
- 35 ILCS 110/3-30 · Graphic arts production.
- 35 ILCS 110/3-35 · Production agriculture.
- 35 ILCS 110/3-40 · Collection.
- 35 ILCS 110/3-45 · Multistate exemption.
- 35 ILCS 110/3-50 · Rolling stock exemption.
- 35 ILCS 110/3-51 · Motor vehicles; trailers; use as rolling stock definition.
- 35 ILCS 110/3-55 · S.
- 35 ILCS 110/3-60 · Property acquired by nonresident.
- 35 ILCS 110/3-65 · Liability because of amendatory Act.
- 35 ILCS 110/3-70 · Manufacturer's Purchase Credit.
- 35 ILCS 110/3-72 · Sustainable Aviation Fuel Purchase Credit.
- 35 ILCS 110/3-75 · Sunset of exemptions, credits, and deductions.
- 35 ILCS 110/3a
- 35 ILCS 110/3c
- 35 ILCS 110/3d
- 35 ILCS 110/4
- 35 ILCS 110/5
- 35 ILCS 110/6
- 35 ILCS 110/7
- 35 ILCS 110/7a
- 35 ILCS 110/8
- 35 ILCS 110/9 · Each serviceman required or authorized to collect the tax herein imposed shall pay to the Department the amount of such tax (except as otherwise provided) at the time when he is required to file his return for the period during which such tax was collected, less a discount of 2.1% prior to January 1, 1990 and 1.75% on and after January 1, 1990, or $5 per calendar year, whichever is greater, which is allowed to reimburse the serviceman for expenses incurred in collecting the tax, keeping records, preparing and filing returns, remitting the tax, and supplying data to the Department on request. Beginning with returns due on or after January 1, 2025, the vendor's discount allowed in this Section, the Retailers' Occupation Tax Act, the Service Occupation Tax Act, and the Use Tax Act, including any local tax administered by the Department and reported on the same return, shall not exceed $1,000 per month in the aggregate. When determining the discount allowed under this Section, servicemen shall include the amount of tax that would have been due at the 1% rate but for the 0% rate imposed under Public Act 102-700. The discount under this Section is not allowed for the 1.25% portion of taxes paid on aviation fuel that is subject to the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The discount allowed under this Section is allowed only for returns that are filed in the manner required by this Act. The Department may disallow the discount for servicemen whose certificate of registration is revoked at the time the return is filed, but only if the Department's decision to revoke the certificate of registration has become final. A serviceman need not remit that part of any tax collected by him to the extent that he is required to pay and does pay the tax imposed by the Service Occupation Tax Act with respect to his sale of service involving the incidental transfer by him of the same property.
- 35 ILCS 110/10
- 35 ILCS 110/10a
- 35 ILCS 110/11
- 35 ILCS 110/12 · Applicability of Retailers' Occupation Tax Act and Uniform Penalty and Interest Act.
- 35 ILCS 110/13
- 35 ILCS 110/14
- 35 ILCS 110/15
- 35 ILCS 110/15.5
- 35 ILCS 110/16
- 35 ILCS 110/17
- 35 ILCS 110/18
- 35 ILCS 110/19
- 35 ILCS 110/20 · If it is determined that the Department should issue a credit or refund hereunder, the Department may first apply the amount thereof against any amount of tax or penalty or interest due hereunder, or under the Service Occupation Tax Act, the Retailers' Occupation Tax Act, the Use Tax Act, or any local occupation or use tax administered by the Department, from the person entitled to such credit or refund. For this purpose, if proceedings are pending to determine whether or not any tax or penalty or interest is due hereunder, or under the Service Occupation Tax Act, the Retailers' Occupation Tax Act, the Use Tax Act, or any local occupation or use tax administered by the Department, from such person, the Department may withhold issuance of the credit or refund pending the final disposition of such proceedings and may apply such credit or refund against any amount found to be due to the Department as a result of such proceedings. The balance, if any, of the credit or refund shall be issued to the person entitled thereto.
- 35 ILCS 110/20a
- 35 ILCS 110/21
- 35 ILCS 115/1
- 35 ILCS 115/1.05 · Legislative intent; leases.
- 35 ILCS 115/2
- 35 ILCS 115/2a
- 35 ILCS 115/2b
- 35 ILCS 115/2c · For purposes of this Act, a corporation, limited liability company, society, association, foundation or institution organized and operated exclusively for educational purposes shall include: all tax-supported public schools; private schools which offer systematic instruction in useful branches of learning by methods common to public schools and which compare favorably in their scope and intensity with the course of study presented in tax-supported schools; licensed early care and education centers as defined in Section 2.09 of the Child Care Act of 1969 which are operated by a not-for-profit corporation, society, association, foundation, institution or organization; vocational or technical schools or institutes organized and operated exclusively to provide a course of study of not less than 6 weeks duration and designed to prepare individuals to follow a trade or to pursue a manual, technical, mechanical, industrial, business or commercial occupation.
- 35 ILCS 115/2d · Motor vehicles; trailers; use as rolling stock definition.