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- 35 ILCS 115/3 · Tax imposed.
- 35 ILCS 115/3-5 · Exemptions.
- 35 ILCS 115/3-5.5 · Food and drugs sold by not-for-profit organizations; exemption.
- 35 ILCS 115/3-7 · Aggregate manufacturing exemption.
- 35 ILCS 115/3-8 · Hospital exemption.
- 35 ILCS 115/3-10 · Rate of tax.
- 35 ILCS 115/3-15 · Photoprocessing.
- 35 ILCS 115/3-20 · Bullion.
- 35 ILCS 115/3-25 · Computer software.
- 35 ILCS 115/3-27 · Prepaid telephone calling arrangements.
- 35 ILCS 115/3-30 · Graphic arts production.
- 35 ILCS 115/3-35 · Production agriculture.
- 35 ILCS 115/3-40 · Collection.
- 35 ILCS 115/3-45 · Interstate commerce exemption.
- 35 ILCS 115/3-50 · Liability because of amendatory Act.
- 35 ILCS 115/3-55 · Sunset of exemptions, credits, and deductions.
- 35 ILCS 115/4
- 35 ILCS 115/5
- 35 ILCS 115/6
- 35 ILCS 115/7
- 35 ILCS 115/8
- 35 ILCS 115/9 · Each serviceman required or authorized to collect the tax herein imposed shall pay to the Department the amount of such tax at the time when he is required to file his return for the period during which such tax was collectible, 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. On and after January 1, 2026, a certified service provider, as defined in the Leveling the Playing Field for Illinois Retail Act, filing the return under this Section on behalf of a serviceman maintaining a place of business in this State shall, at the time of such return, pay to the Department the amount of tax imposed by this Act less a discount of 1.75%, not to exceed $1,000 per month as provided in this Section. A serviceman maintaining a place of business in this State using a certified service provider to file a return on its behalf, as provided in the Leveling the Playing Field for Illinois Retail Act, is not eligible for the discount. Beginning with returns due on or after January 1, 2025, the vendor's discount allowed in this Section, the Retailers' Occupation Tax Act, the Use 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. 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.
- 35 ILCS 115/10a
- 35 ILCS 115/11
- 35 ILCS 115/12
- 35 ILCS 115/13
- 35 ILCS 115/15
- 35 ILCS 115/15.5
- 35 ILCS 115/16
- 35 ILCS 115/17
- 35 ILCS 115/18
- 35 ILCS 115/19
- 35 ILCS 115/20 · 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 Use 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 Use 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 115/20a
- 35 ILCS 115/21
- 35 ILCS 120/1 · Definitions.
- 35 ILCS 120/1.05 · Legislative intent; leases.
- 35 ILCS 120/1a
- 35 ILCS 120/1a-1
- 35 ILCS 120/1c
- 35 ILCS 120/1d
- 35 ILCS 120/1e
- 35 ILCS 120/1f
- 35 ILCS 120/1g · Application for exemption identification number.
- 35 ILCS 120/1h
- 35 ILCS 120/1i
- 35 ILCS 120/1j
- 35 ILCS 120/1j.1
- 35 ILCS 120/1j.2 · Exceptions.
- 35 ILCS 120/1k
- 35 ILCS 120/1m
- 35 ILCS 120/1n
- 35 ILCS 120/1o · Aircraft support center exemption.
- 35 ILCS 120/1p
- 35 ILCS 120/1q · Building materials exemption; Illiana Expressway public private partnership.
- 35 ILCS 120/1r · Building materials exemption; public-private partnership transportation projects.
- 35 ILCS 120/1s · Building materials exemption; South Suburban Airport public-private partnership.
- 35 ILCS 120/2 · Tax imposed.
- 35 ILCS 120/2-5 · Exemptions.
- 35 ILCS 120/2-5.5 · Food and drugs sold by not-for-profit organizations; exemption.
- 35 ILCS 120/2-6 · Building materials exemption; intermodal terminal facility areas.
- 35 ILCS 120/2-7 · Aggregate manufacturing exemption.
- 35 ILCS 120/2-8 · Sales tax holiday items.
- 35 ILCS 120/2-9 · Hospital exemption.
- 35 ILCS 120/2-10 · Rate of tax.
- 35 ILCS 120/2-10.5 · Direct payment program; purchaser's providing of permit to retailer; retailer relieved of collecting use tax and local retailers' occupation tax reimbursements from purchaser; direct payment of retailers' occupation tax and local retailers' occupation tax by purchaser.
- 35 ILCS 120/2-12 · Location where retailer is deemed to be engaged in the business of selling.
- 35 ILCS 120/2-13 · Remote Retailer Amnesty Program.
- 35 ILCS 120/2-15 · Photoprocessing.
- 35 ILCS 120/2-20 · Bullion.
- 35 ILCS 120/2-22 · Certification of airport-related purpose.
- 35 ILCS 120/2-25 · Computer software.
- 35 ILCS 120/2-27 · Prepaid telephone calling arrangements.
- 35 ILCS 120/2-29 · Quantum computing campus building materials exemption.
- 35 ILCS 120/2-30 · Graphic arts production.
- 35 ILCS 120/2-35 · Production agriculture.
- 35 ILCS 120/2-40 · Purchaser refunds.
- 35 ILCS 120/2-45 · Manufacturing and assembly exemption.
- 35 ILCS 120/2-50 · Rolling stock exemption.
- 35 ILCS 120/2-51 · Motor vehicles; trailers; use as rolling stock definition.
- 35 ILCS 120/2-54 · Building materials exemption; River Edge Redevelopment Zones.
- 35 ILCS 120/2-55 · Serviceman transfer.
- 35 ILCS 120/2-60 · Interstate commerce exemption.
- 35 ILCS 120/2-65 · Liability because of amendatory Act.
- 35 ILCS 120/2-70 · Sunset of exemptions, credits, and deductions.
- 35 ILCS 120/2a · Registration of retailers.
- 35 ILCS 120/2b · The Department may, after notice and a hearing as provided herein, revoke the certificate of registration of any person who violates any of the provisions of this Act. Before revocation of a certificate of registration the Department shall, within 90 days after non-compliance and at least 7 days prior to the date of the hearing, give the person so accused notice in writing of the charge against him or her, and on the date designated shall conduct a hearing upon this matter. The lapse of such 90 day period shall not preclude the Department from conducting revocation proceedings at a later date if necessary. Any hearing held under this Section shall be conducted by the Director of Revenue or by any officer or employee of the Department designated, in writing, by the Director of Revenue.
- 35 ILCS 120/2c · Resales of tangible personal property.
- 35 ILCS 120/2d · Tax prepayment by motor fuel retailer.
- 35 ILCS 120/2e
- 35 ILCS 120/2f
- 35 ILCS 120/2g
- 35 ILCS 120/2h · For purposes of this Act, a corporation, limited liability company, society, association, foundation or institution organized and operated exclusively for educational purposes shall include: 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 120/2i
- 35 ILCS 120/2j · Sorbent purchasing reports.
- 35 ILCS 120/3
- 35 ILCS 120/4 · As soon as practicable after any return is filed, the Department shall examine such return and shall, if necessary, correct such return according to its best judgment and information. If the correction of a return results in an amount of tax that is understated on the taxpayer's return due to a mathematical error, the Department shall notify the taxpayer that the amount of tax in excess of that shown on the return is due and has been assessed. The term "mathematical error" means arithmetic errors or incorrect computations on the return or supporting schedules. No such notice of additional tax due shall be issued on and after each July 1 and January 1 covering gross receipts received during any month or period of time more than 3 years prior to such July 1 and January 1, respectively. Such notice of additional tax due shall not be considered a notice of tax liability nor shall the taxpayer have any right of protest. In the event that the return is corrected for any reason other than a mathematical error, any return so corrected by the Department shall be prima facie correct and shall be prima facie evidence of the correctness of the amount of tax due, as shown therein. In correcting transaction by transaction reporting returns provided for in Section 3 of this Act, it shall be permissible for the Department to show a single corrected return figure for any given period of a calendar month instead of having to correct each transaction by transaction return form individually and having to show a corrected return figure for each of such transaction by transaction return forms. In making a correction of transaction by transaction, monthly or quarterly returns covering a period of 6 months or more, it shall be permissible for the Department to show a single corrected return figure for any given 6-month period.
- 35 ILCS 120/5 · In case any person engaged in the business of selling tangible personal property at retail fails to file a return when and as herein required, but thereafter, prior to the Department's issuance of a notice of tax liability under this Section, files a return and pays the tax, he shall also pay a penalty in an amount determined in accordance with Section 3-3 of the Uniform Penalty and Interest Act.
- 35 ILCS 120/5a
- 35 ILCS 120/5b · State Tax Lien Index.