GroundRules
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- 35 ILCS 143/10-10 · Tax imposed.
- 35 ILCS 143/10-15 · Exempt sales.
- 35 ILCS 143/10-20 · Distributor's licenses.
- 35 ILCS 143/10-21 · Retailer's license.
- 35 ILCS 143/10-22 · Purchases of tobacco products by licensed retailers.
- 35 ILCS 143/10-24 · Remote retail seller's license.
- 35 ILCS 143/10-25 · License actions.
- 35 ILCS 143/10-26 · Manufacturers; sale of little cigars.
- 35 ILCS 143/10-27 · Retailers; purchase and possession of little cigars.
- 35 ILCS 143/10-28 · Wholesalers.
- 35 ILCS 143/10-29 · Invoices; packages of little cigars.
- 35 ILCS 143/10-30 · Returns.
- 35 ILCS 143/10-35 · Record keeping.
- 35 ILCS 143/10-35a · Failure to keep or produce books and records.
- 35 ILCS 143/10-36
- 35 ILCS 143/10-37 · Proof of payment of tax imposed by this Act.
- 35 ILCS 143/10-38 · Presumption for unlicensed distributors, remote retail sellers, or persons.
- 35 ILCS 143/10-40 · Invoices.
- 35 ILCS 143/10-45 · Incorporation by reference.
- 35 ILCS 143/10-50 · Violations and penalties.
- 35 ILCS 143/10-53 · Acting as a retailer of tobacco products without a license.
- 35 ILCS 143/10-55 · Arrest; search and seizure without warrant.
- 35 ILCS 143/10-56 · Seizure and forfeiture.
- 35 ILCS 143/10-57
- 35 ILCS 143/10-58 · Sale of forfeited tobacco products or vending devices.
- 35 ILCS 143/10-90
- 35 ILCS 143/10-95
- 35 ILCS 143/15-5
- 35 ILCS 143/15-10
- 35 ILCS 143/5-15
- 35 ILCS 143/15-20
- 35 ILCS 143/15-25
- 35 ILCS 143/15-30
- 35 ILCS 143/99-99 · Effective date.
- 35 ILCS 145/1
- 35 ILCS 145/2 · Definitions.
- 35 ILCS 145/3 · Rate; exemptions.
- 35 ILCS 145/3-2 · No resale exemption for transactions prior to July 1, 2026; hotel marketplace facilitators subject to tax beginning July 1, 2026.
- 35 ILCS 145/3-3 · Re-renter of hotel rooms; credit for tax reimbursement.
- 35 ILCS 145/3-5 · Sunset of exemptions, credits, and deductions.
- 35 ILCS 145/4 · Books and records.
- 35 ILCS 145/5 · Certificate of registration; retailers' occupation tax registration provisions apply.
- 35 ILCS 145/6 · Returns; allocation of proceeds.
- 35 ILCS 145/7
- 35 ILCS 145/8
- 35 ILCS 145/9 · Applicability.
- 35 ILCS 145/10
- 35 ILCS 150/0.01 · Short title.
- 35 ILCS 150/1 · Every real estate developer-builder who has paid a use tax or reimbursed a retailer for any Illinois, municipal, county, or Northern Illinois Transit Authority retailers' occupation tax, or who, under a contract with a contractor or subcontractor, has directly or indirectly borne the burden of a use tax or any reimbursement for any Illinois, municipal, county or Northern Illinois Transit Authority retailers' occupation tax paid by that contractor or subcontractor to a retailer, on tangible personal property purchased on or after July 1, 1977, and prior to July 1, 1980, that is to be physically incorporated into public improvements (such as public roads and streets, public sewers or other public utility service), the title to which was required by ordinance of a unit of local government to be conveyed to that unit of local government or was so conveyed by operation of law, may, prior to July 1, 1982, file a claim for credit or refund directly with the Department of Revenue to recover the amount of such use tax payment or reimbursement for any Illinois, municipal, county or Northern Illinois Transit Authority retailers' occupation tax. Such claim shall be accompanied by a notarized affidavit from the retailer and subcontractor, if applicable, from whom such tangible personal property was purchased stating that the retailer collected the use tax or was reimbursed for Illinois, municipal, county, or Northern Illinois Transit Authority retailers' occupation tax, that an amount equal to all such taxes was properly remitted to the Department and that the retailer has not filed a claim for credit or refund based upon the transaction which is the subject of the claim and will not thereafter file any claim based upon that same transaction.
- 35 ILCS 155/1
- 35 ILCS 155/2 · Definitions.
- 35 ILCS 155/3
- 35 ILCS 155/4
- 35 ILCS 155/5 · Sunset of exemptions, credits, and deductions.
- 35 ILCS 155/6 · Applicability.
- 35 ILCS 157/10-1 · Short title.
- 35 ILCS 157/10-10 · Definition.
- 35 ILCS 157/10-15 · Tax imposed.
- 35 ILCS 157/10-20 · Returns.
- 35 ILCS 157/10-25 · Filing false or incomplete return.
- 35 ILCS 157/10-30 · Determining selling price.
- 35 ILCS 157/10-35 · Powers of Department.
- 35 ILCS 157/10-40
- 35 ILCS 157/10-45 · Rules.
- 35 ILCS 157/10-905
- 35 ILCS 157/10-910
- 35 ILCS 157/99-99 · Effective date.
- 35 ILCS 158/15-1 · Short title.
- 35 ILCS 158/15-5 · Definitions.
- 35 ILCS 158/15-10 · Tax imposed.
- 35 ILCS 158/15-15 · Rate of tax.
- 35 ILCS 158/15-20 · Returns.
- 35 ILCS 158/15-25 · Filing false or incomplete return.
- 35 ILCS 158/15-30 · Determining purchase price.
- 35 ILCS 158/15-35 · Powers of Department.
- 35 ILCS 158/15-40 · Payments to State and Local Sales Tax Reform Fund and General Revenue Fund.
- 35 ILCS 158/15-45 · Rules.
- 35 ILCS 158/15-990
- 35 ILCS 158/15-995
- 35 ILCS 158/99-99 · Effective date.
- 35 ILCS 160/1 · Short title.
- 35 ILCS 160/5 · Direct pay permit pilot program.
- 35 ILCS 165/5 · Short title.
- 35 ILCS 165/10 · Re-enactment; findings; purpose; validation.
- 35 ILCS 165/100
- 35 ILCS 165/105
- 35 ILCS 165/110
- 35 ILCS 165/115
- 35 ILCS 165/120
- 35 ILCS 165/125
- 35 ILCS 165/130
- 35 ILCS 165/135
- 35 ILCS 165/140
- 35 ILCS 165/145
- 35 ILCS 165/150
- 35 ILCS 165/155
- 35 ILCS 165/160
- 35 ILCS 165/165
- 35 ILCS 165/900
- 35 ILCS 165/999 · Effective date.