2008 Sales Tax Letter Rulings

General Information Letters

Ruling	Date	Subject	Synopsis
ST 08-0102-GIL	06/30/2008	Sale For Resale	This letter discusses the requirements for Certificates of Resale. 86 Ill. Adm. Code 130.1401 and 130.1405. (This is a GIL.)
ST 08-0101-GIL	06/30/2008	Sale For Resale	This letter describes the standard drop-shipment scenario and certificates of resale. 86 Ill. Adm. Code 130.225. (This is a GIL).
ST 08-0100-GIL	06/25/2008	Farm Machinery and Equipment	Equipment purchased to clear land does not qualify for the farm machinery and equipment exemption. See 86 Ill. Adm. Code 130.305(f). (This is a GIL.)
ST 08-0099-GIL	06/25/2008	Local Taxes	The Department's opinion is that the most important element of selling is the seller's acceptance of the purchase order. Consequently, if a purchase order is accepted in a jurisdiction that imposes a local tax, that tax will be incurred. See 86 Ill. Adm. Code 270.115. (This is a GIL.)
ST 08-0098-GIL	06/25/2008	Service Occupation Tax	The Service Occupation Tax is a tax imposed upon servicemen engaged in the business of making sales of service in this State, based upon the tangible personal property transferred incident to sales of service. See 35 ILCS 115/3. (This is a GIL.)
ST 08-0097-GIL	06/23/2008	Sale of Service	If no tangible personal property is transferred incident to the sales of services, then no Service Occupation Tax or Use Tax would be incurred on the sales of those services. See 86 Ill. Adm. Code 140.101. (This is a GIL.)
ST 08-0096-GIL	06/23/2008	Miscellaneous	This letter references the Department’s administrative rules for veterinarians. See 86 Ill. Adm. Code 130.2165. (This is a GIL.)
ST 08-0095-GIL	06/20/2008	Miscellaneous	This letter concerns the tax reporting requirements for sellers of ATVs and off-road motorcycles. See 86 Ill. Adm. Code 130.540. (This is a GIL.)
ST 08-0094-GIL	06/12/2008	Interstate Commerce	This letter discusses sales in interstate commerce that originate in Illinois. 86 Ill. Adm. Code 130.605. (This is a GIL).
ST 08-0093-GIL	06/12/208	Motor Fuel Tax	This letter describes documentation requirements under the Motor Fuel Tax Law. See 86 Ill. Adm. Code 500.335, 500.340 and 500.345. (This is a GIL).
ST 08-0092-GIL	06/10/2008	Construction Contractors	Construction contractors who physically incorporate tangible personal property into real estate owned by exempt organizations or governmental entities that hold tax exempt “E” numbers can purchase such property tax free by providing their suppliers with the certification described in 86 Ill. Adm. Code 130.2075(d). See 86 Ill. Adm. Code Section 130.2075. (This is a GIL.)
ST 08-0091-GIL	06/10/2008	Construction Contractors	Construction contractors who physically incorporate tangible personal property into real estate owned by exempt organizations or governmental entities that hold tax exempt “E” numbers can purchase such property tax free by providing their suppliers with the certification described in 86 Ill. Adm. Code 130.2075(d). See 86 Ill. Adm. Code Section 130.2075. (This is a GIL.)
ST 08-0090-GIL	06/10/2008	Sale For Resale	The Department’s regulation at 86 Ill. Adm. Code 130.1405 describes the requirements for Certificates of Resale. (This is a GIL.)
ST 08-0089-GIL	06/10/208	Telecommunications Excise Tax	This letter discusses the tax liabilities for sales of prepaid calling card arrangements and other services. See 86 Ill. Adm. Code 495. (This is a GIL.)
ST 08-0088-GIL	06/03/2008	Manufacturing Machinery & Equipment	Machinery and equipment that is used primarily (over 50% of the time) in the manufacturing or assembling of tangible personal property for wholesale or retail sale or lease is exempt from Retailers’ Occupation Tax. See 86 Ill. Adm. Code 130.330. (This is a GIL.)
ST 08-0087-GIL	06/03/2008	Local Taxes	In general, the imposition of the various local sales taxes in Illinois takes effect when “selling” occurs in a jurisdiction imposing a tax. The Department’s opinion is that the most important element of selling is the seller’s acceptance of the purchase order. See 86 Ill. Adm. Code 270.115(b). (This is a GIL.)
ST 08-0086-GIL	06/03/2008	Electricity Excise Tax	Sales to a Federal corporation created by Congress are not taxable under the Electricity Excise Tax Law when the Federal statute creating the corporation exempts it from stateimposed taxes. See 86 Ill. Adm. Code 511.150(b). (This is a GIL.)
ST 08-0085-GIL	06/03/2008	Vehicle Use Tax	The Vehicle Use Tax is imposed on the privilege of using, in this State, any motor vehicle acquired by gift, transfer or purchase. See 86 Ill. Adm. Code 151.101. (This is a GIL.)
ST 08-0084-GIL	06/03/2008	Sale For Resale	This letter discusses the requirements for Certificates of Resale. 86 Ill. Adm. Code 130.1405. (This is a GIL.)
ST 08-0083-GIL	06/02/2008	Farm Machinery and Equipment	Liquid Petroleum gas used in heating animal confinement buildings does not qualify for the Farm Machinery and Equipment Exemption. See 86 Ill. Adm. Code 130.305. (This is a GIL.)
ST 08-0082-GIL	06/02/2008	Construction Contractors	Construction contractors who physically incorporate tangible personal property into real estate owned by exempt organizations or governmental entities that hold tax exempt “E” numbers can purchase such property tax free by providing their suppliers with the certification described in 86 Ill. Adm. Code 130.2075(d). See 86 Ill. Adm. Code Section 130.2075. (This is a GIL.)
ST 08-0081-GIL	06/02/2008	Construction Contractors	Persons who permanently affix tangible personal property to real estate act as construction contractors and incur Use Tax liability on their cost price of tangible personal property they physically incorporate into realty. See 86 Ill. Adm. Code 130.1940 and 130.2075. (This is a GIL.)
ST 08-0080-GIL	05/30/2008	Enterprise Zones	The building materials exemption conferred at 35 ILCS 120/5k is explained in Department regulations found at 86 Ill. Adm. Code 130.1951. (This is a GIL.)
ST 08-0079-GIL	05/30/2008	Local Taxes	This letter addresses the rate of tax imposed in a municipality that has a Home Rule Municipal Retailers’ Occupation Tax. See 86 Ill. Adm. Code 270.101. (This is a GIL.)
ST 08-0078-GIL	05/29/2008	Food	This letter provides a brief summary of when the high rate of tax for food and the low rate of tax for food apply. See 86 Ill. Adm. Code 130.310. (This is a GIL).
ST 08-0077-GIL	05/28/2008	Returns	Retailers of cars, trucks, vans, ATVs, buses, watercraft, aircraft, motor homes, trailers, snowmobiles and mobile homes file Form ST-556, Sales Tax Transaction Reporting Return, with the Department not later than 20 days after the day of delivery of that item. See 35 ILCS 120/3. (This is a GIL.)
ST 08-0076-GIL	05/27/2008	Leasing	Information regarding the tax liabilities in a lease situation may be found at 86 Ill. Adm. Code 130.220 and 86 Ill. Adm. Code 130.2010. (This is a GIL.)
ST 08-0075-GIL	05/27/2008	Manufacturing Machinery & Equipment	The Manufacturing Machinery and Equipment exemption does not apply to hand tools, supplies, coolants, lubricants, adhesives, or solvents, items of personal apparel, coal, fuel oil, electricity, natural gas, artificial gas, steam, refrigerants or water. See 86 Ill. Adm. Code 130.330. (This is a GIL.)
ST 08-0074-GIL	05/15/2008	Nexus	This letter discusses nexus. See Quill Corp. v. North Dakota, 112 S.Ct. 1904 (1992). (This is a GIL.)
ST 08-0073-GIL	05/15/2008	Service Occupation Tax	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.)
ST 08-0072-GIL	05/09/2008	Manufacturer’s Purchase Credit	Manufacture’s Purchase Credit (“MPC”) can only be used to satisfy a liability under the Use Tax Act or Service Use Tax Act incurred on purchases of certain production related tangible personal property. See 35 ILCS 105/3 -85 and 35 ILCS 110/3-70. (This is a GIL.)
ST 08-0071-GIL	04/29/2008	Medical Appliances	This letter provides a reference to the Department’s rules regarding the State tax rate applicable to food, drugs, medicines and medical appliances. See 86 Ill. Adm. Code 130.310. (This is a GIL.)
ST 08-0070-GIL	04/29/2008	Exempt Organizations	Sales to exempt organizations are subject to sales tax unless the organization has obtained an active exemption identification number (“E” number) from the Department. See 86 Ill. Adm. Code 130.2080. (This is a GIL.)
ST 08-0069-GIL	04/29/2008	Medical Appliances	Medicines and medical appliances are not taxed at the general State rate of 6.25%. These items are taxed at a lower State rate of 1%. See 86 Ill. Adm. Code 130.310. (This is a GIL.)
ST 08-0068-GIL	04/29/2008	Rolling Stock	This letter concerns the rolling stock exemption. s See 86 Ill. Adm. Code 130.340. (This is a GIL).
ST 08-0067-GIL	04/28/2008	Occasional Sale	A person does not incur Retailers' Occupation Tax liability on the gross receipts from an isolated or occasional sale. See 86 Ill. Adm. Code 130.110. (This is a GIL.)
ST 08-0066-GIL	04/28/2008	Hotel Operators' Tax	The Hotel Operators' Occupation Tax applies to gross receipts received from a person who occupies a room or becomes irrevocably liable to pay rent for the right to occupy a specific room or rooms. See 86 Ill. Adm. Code 480.101. (This is a GIL.)
ST 08-0065-GIL	04/28/2008	Local Taxes	This letter addresses the rate of tax imposed in a municipality that has a Home Rule Municipal Retailers’ Occupation Tax. See 86 Ill. Adm. Code 270.101. (This is a GIL.)
ST 08-0064-GIL	04/24/2008	Sale For Resale	This letter discusses the requirements for Certificates of Resale. 86 Ill. Adm. Code 130.1405. (This is a GIL.)
ST 08-0063-GIL	04/23/2008	Service Occupation Tax	The taxability of maintenance agreements depends upon whether charges for the agreements are included in the selling price of the tangible personal property. See 86 Ill. Adm. Code 140.301. (This is a GIL.)
ST 08-0062-GIL	04/21/2008	Service Occupation Tax	This letter concerns the taxation of tangible personal property transferred incident to sales of service. See 86 Ill. Adm. Code 140.01. (This is a GIL.)
ST 08-0061-GIL	04/21/2008	Telecommunications Excise Tax	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 35 ILCS 630/1 et seq. (This is a GIL.)
ST 08-0060-GIL	04/21/2008	Rolling Stock Exemption	The Retailers' Occupation Tax Act provides an exemption for tangible personal property sold to interstate carriers for hire for use as rolling stock moving in interstate commerce or to lessors of such interstate carriers. See 86 Ill. Adm. Code 130.340. (This is a GIL.)
ST 08-0059-GIL	04/21/2008	Sale At Retail	Sales of products of photofinishing are considered sales of tangible personal property rather than sales of service. (This is a GIL.)
ST 08-0058-GIL	04/21/2008	Rolling Stock Exemption	This letter references an earlier letter regarding the rolling stock general exemption. 86 Ill. Adm. Code 130.340. (This is a GIL.)
ST 08-0057-GIL	04/21/2008	Construction Contractors	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.)
ST 08-0056-GIL	04/21/2008	Leasing	Information regarding the tax liabilities in a lease situation may be found at 86 Ill. Adm. Code 130.220 and 86 Ill. Adm. Code 130.2010 (This is a GIL.)
ST 08-0055-GIL	04/18/2008	Service Occupation Tax	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.)
ST 08-0054-GIL	04/17/2008	Sales At Retail	The exemption contained in the Retailers’ Occupation Tax Act for vehicles sold to purchasers that will rent the vehicles for a period of one year or less was revoked from September 1, 2007, through January 10, 2008. See 35 ILCS 120/2-5(5). (This is a GIL.)
ST 08-0053-GIL	04/17/2008	Miscellaneous	This letter is a response to a survey regarding drop shipments. For information regarding drop shipments, see the Department’s regulation entitled “Drop Shipments,” found at 86 Ill. Adm. Code 130.225. (This is a GIL).
ST 08-0052-GIL	04/14/2008	Watercraft Use Tax	A watercraft use tax is incurred on any non-retail “transfer” of watercraft, other than on the very limited exemptions set out under the Department’s regulations. See 86 Ill. Adm. Code 153.115. (This is a GIL.)
ST 08-0051-GIL	04/14/2008	Service Occupation Tax	This letter concerns the taxation of tangible personal property transferred incident to sales of service. See 86 Ill. Adm. Code 140.01. (This is a GIL.)
ST 08-0050-GIL	04/11/2008	Interstate Commerce	This letter concerns sales made in interstate commerce. See 86 Ill. Adm. Code 130.605. (This is a GIL.)
ST 08-0049-GIL	04/11/2008	Nexus	This letter discusses nexus. See Quill Corp. v. North Dakota, 112 S.Ct. 1904 (1992). (This is a GIL.)
ST 08-0048-GIL	04/11/2008	Interest	This letter concerns payment of interest on credit memorandums issued by the Department. See 86 Ill. Adm. Code 130.1515(c), 140.1415(c), 150.1415(c), and 160.165(c). (This is a GIL.)
ST 08-0047-GIL	04/11/2008	Exempt Organizations	Organizations that make application to the Department of Revenue and are determined to be exclusively religious, educational, or charitable, receive an exemption identification number (an “E” number). See 86 Ill. Adm. Code 130.2007. (This is a GIL.)
ST 08-0046-GIL	04/10/2008	Newsprint & Ink	Gross receipts from the sale of newspapers and magazines in Illinois are not subject to sales tax. See 86 Ill. Adm. Code Section 130.2015. (This is a GIL.)
ST 08-0045-GIL	04/10/2008	Miscellaneous	The Department does not issue binding rulings in the form of General Information Letters. Only Private Letter Rulings that meet the requirements of 2 Ill. Adm. Code 1200.110 are binding upon the Department and are only binding to the taxpayer who is the subject of the request for ruling. See 2 Ill. Adm. Code 1200.110. (This is a GIL.)
ST 08-0044-GIL	04/10/2008	Local Taxes	The Department’s opinion is that the most important element of selling is the seller’s acceptance of the purchase order. Consequently, if a purchase order is accepted in a jurisdiction that imposes a local tax, that tax will be incurred. See 86 Ill. Adm. Code 270.115. (This is a GIL.)
ST 08-0043-GIL	04/09/2008	Telecommunications Excise Tax	Note: This letter rescinds General Information Letter ST 08-0001. State-imposed USF and TRS charges on consumers’ bills are not includable in gross charges. Charges on consumers’ bills to pass on to consumers telecommunications carriers’ Federal USF costs are includable in gross charges. See 86 Ill. Adm. Code 495.100(l). (This is a GIL.)
ST 08-0042-GIL	04/08/2008	Food	This letter provides a brief summary of when the high rate of tax for food and the low rate of tax for food apply. See 86 Ill. Adm. Code 130.310. (This is a GIL).
ST 08-0041-GIL	04/02/2008	Coins & Precious Metals	Gross receipts from the sales of legal tender, currency, medallions, gold or silver coinage issued by the State of Illinois, the government of the United States of America, or the government of any foreign country, and bullion, are exempt from Retailers' Occupation Tax. See 86 Ill. Adm. Code 130.1910(c). (This is a GIL.)
ST 08-0040-GIL	03/31/2008	Service Occupation Tax	This letter concerns tax imposed on tangible personal property transferred incident to sales of service. See 86 Ill. Adm. Code Part 140. (This is a GIL.)
ST 08-0039-GIL	03/31/2008	Nexus	This letter discusses nexus. See Quill Corp. v. North Dakota, 112 S.Ct. 1904 (1992). (This is a GIL.)
ST 08-0038-GIL	03/31/2008	Miscellaneous	This letter responds to an annual survey regarding coal mining equipment. See 86 Ill. Adm. Code 130.350. (This is a GIL.)
ST 08-0037-GIL	03/31/2008	Nexus	This letter discusses nexus. See Quill Corp. v. North Dakota, 112 S.Ct. 1904 (1992). (This is a GIL.)
ST 08-0036-GIL	03/21/2008	Medical Applicances	Assistive devices, such as telephone and television amplifiers, smoke alarms, or alarm clock signalers etc., do not directly substitute for a malfunctioning part of the body and therefore do not qualify for the low rate of tax as medical appliances. See 86 Ill. Adm. Code 130.310. (This is a GIL.)
ST 08-0035-GIL	03/20/2008	Use Tax	This letter discusses sales of motor vehicles involving drive-away decals. See 86 Ill. Adm. Code 130.605. (This is a GIL.)
ST 08-0034-GIL	03/20/2008	Use Tax	Foreign and domestic travelers are not exempt from Use Tax liability for purchases of merchandise at retail within the State of Illinois. See 86 Ill. Adm. Code 130.605. (This is a GIL.)
ST 08-0033-GIL	03/19/2008	Telecommunications Excise Tax	This letter discusses the sales and excise tax treatment of internet services. See 86 Ill. Adm. Code Part 495. (This is a GIL.)
ST 08-0032-GIL	03/19/2008	Miscellaneous	The Department will not approve the accuracy of private legal publications. (This is a GIL.)
ST 08-0031-GIL	03/12/2008	Use Tax	In order to prevent actual or likely multi-state taxation, the Use Tax does not apply to the use of tangible personal property in this State that is acquired outside this State and caused to be brought into this State by a person who has already paid a tax in another state in respect to the sale, purchase, or use of that property, to the extent of the amount of the tax properly due and paid in the other state. See 86 Ill. Adm. Code 150.310. (This is a GIL.)
ST 08-0030-GIL	03/12/2008	Computer Software	A license of canned software is subject to Retailers' Occupation Tax liability if all of the criteria for an exempt license of canned software set out in 86 Ill. Adm. Code 130.1935(a)(1) are not met. See 86 Ill. Adm. Code 130.1935. (This is a GIL.)
ST 08-0029-GIL	03/12/2008	Miscellaneous	Whether to issue a private letter ruling in response to a letter ruling request is within the discretion of the Department. See 2 Ill. Adm. Code 1200.110(a)(4). (This is a GIL.)
ST 08-0028-GIL	03/12/2008	Construction Contractors	Persons who act as construction contractors by permanently affixing tangible personal property to real estate owe Illinois Use Tax on the cost price of that tangible personal property. See 86 Ill. Adm. Code 1940 and 2075. (This is a GIL.)
ST 08-0027-GIL	03/10/2008	Exempt Organizations	Exclusively religious, educational, or charitable organizations are allowed to engage in a very limited amount of retail selling without incurring Retailers' Occupation Tax liability. See 86 Ill. Adm. Code 130.2005. (This is a GIL.)
ST 08-0026-GIL	03/05/2008	Use Tax	Retailers are prohibited from advertising or holding out that they will absorb the purchaser’s Use Tax obligation. See 35 ILCS 105/7. (This is a GIL.)
ST 08-0025-GIL	02/29/2008	Miscellaneous	This letter provides general references to the Department’s administrative rules regarding sales taxes. See 86 Ill. Adm. Code 130.101. (This is a GIL.)
ST 08-0024-GIL	02/28/2008	Construction Contractors	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 130.2075. (This is a GIL.)
ST 08-0023-GIL	02/28/2008	Service Occupation Tax	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.)
ST 08-0022-GIL	02/28/2008	Miscellaneous	The Department does not issue binding rulings in the form of General Information Letters. Only Private Letter Rulings that meet the requirements of 2 Ill. Adm. Code 1200.110 are binding upon the Department and are only binding to the taxpayer who is the subject of the request for ruling. See 2 Ill. Adm. Code 1200.110. (This is a GIL.)
ST 08-0021-GIL	02/28/2008	Leasing	This letter discusses the application of the sales tax laws to true lease and conditional sale situations. See 86 Ill. Adm. Code 130.220. (This is a GIL.)
ST 08-0020-GIL	02/28/2008	Medical Appliances	This letter concerns the low 1% State rate of tax applicable to food, drugs and medical appliances. See 86 Ill. Adm. Code 130.310. (This is a GIL.)
ST 08-0019-GIL	02/27/2008	Service Occupation Tax	Under the Service Occupation Tax Act, businesses providing services (i.e. servicemen) are taxed on tangible personal property transferred as an incident to sales of service. See 86 Ill. Adm. Code Part 140. (This is a GIL.)
ST 08-0018-GIL	02/21/208	Newsprint & Ink	Gross receipts from the sale of newspapers and magazines in Illinois are not subject to sales tax. See 86 Ill. Adm. Code Section 130.2015. (This is a GIL.)
ST 08-0017-GIL	02/21/2008	Sale For Resale	This letter discusses the requirements for Certificates of Resale. 86 Ill. Adm. Code 130.1405. (This is a GIL.)
ST 08-0016-GIL	02/21/2008	Construction Contractors	Construction contractors who physically incorporate tangible personal property into real estate owned by exempt organizations or governmental entities that hold tax exempt “E” numbers can purchase such property tax free by providing their suppliers with the certification described in 86 Ill. Adm. Code 130.2075(d). See 86 Ill. Adm. Code Section 130.2075. (This is a GIL.)
ST 08-0015-GIL	02/07/2008	Leasing	Lessors of tangible personal property under true leases in Illinois are deemed end users of the property to be leased. See 86 Ill. Adm. Code 130.220. (This is a GIL.)
ST 08-0014-GIL	02/07/2008	Medical Appliances	Assistive devices such as phone and television amplifiers do not directly substitute for a malfunctioning part of the body and therefore do not qualify for the reduced State rate of tax as medical appliances. See part 86 Ill. Adm. Code 130.310(c). (This is a GIL.)
ST 08-0013-GIL	02/05/2008	Use Tax	This letter discusses meals provided by restaurants to their employees. See 86 Ill. Adm. Code 130.2050. (This is a GIL.)
ST 08-0012-GIL	02/01/2008	Vehicle Use Tax	This letter responds to a survey concerning taxation of vehicles. (This is a GIL.)
ST 08-0011-GIL	01/30/2008	Governmental Bodies	Currently the Department’s regulation at 86 Ill. Adm. Code 130.2080(a), provides that retailers may accept U.S. Government Bank Cards in sales to the U.S. Government and its agencies without requiring an Illinois exemption number. (This is a GIL).
ST 08-0010-GIL	01/17/2008	Service Occupation Tax, Use Tax	This letter discusses donor/donee situations and Service Occupation Tax. See 86 Ill. Adm. Code 150.305.
ST 08-0009-GIL	01/04/2008	Manufacturer’s Puchase Credit	This letter concerns the use of Manufacturer’s Purchase Credit in transactions involving fuel used in ready-mix cement trucks. See 86 Ill. Adm. Code 130.331. (This is a GIL.)
ST 08-0008-GIL	01/04/2008	Construction Contractors	Construction contractors who physically incorporate tangible personal property into real estate owned by exempt organizations or governmental entities that hold tax exempt “E” numbers can purchase such property tax free by providing their suppliers with the certification described in 86 Ill. Adm. Code 130.2075(d). See 86 Ill. Adm. Code Section 130.2075. (This is a GIL.)
ST 08-0007-GIL	01/04/2008	Agricultural Producers & Products	The farm chemicals exemption includes chemical products used in production agriculture, the products of which are to be sold, or in the production or care of animals that are to be sold or the products of which are to be sold. See 86 Ill. Adm. Code 130.1955. (This is a GIL.)
ST 08-0006-GIL	01/03/2008	Use Tax	This letter discusses the Interstate Commerce exemption. See 86 Ill. Adm. Code 130.605. (This is a GIL.)
ST 08-0005-GIL	01/03/2008	Nexus	This letter discusses nexus. See Quill Corp. v. North Dakota, 112 S.Ct. 1904 (1992). (This is a GIL.)
ST 08-0004-GIL	01/03/2008	Construction Contractors	Construction contractors who physically incorporate tangible personal property into real estate owned by exempt organizations or governmental entities that hold tax exempt “E” numbers can purchase such property tax free by providing their suppliers with the certification described in 86 Ill. Adm. Code 130.2075(d). See 86 Ill. Adm. Code Section 130.2075. (This is a GIL.)
ST 08-0003-GIL	01/03/2008	Construction Contractors	Construction contractors who physically incorporate tangible personal property into real estate owned by exempt organizations or governmental entities that hold tax exempt “E” numbers can purchase such property tax free by providing their suppliers with the certification described in 86 Ill. Adm. Code 130.2075(d). See 86 Ill. Adm. Code Section 130.2075. (This is a GIL.)
ST 08-0002-GIL	01/03/2008	Construction Contractors	Construction contractors who physically incorporate tangible personal property into real estate owned by exempt organizations or governmental entities that hold tax exempt “E” numbers can purchase such property tax free by providing their suppliers with the certification described in 86 Ill. Adm. Code 130.2075(d). See 86 Ill. Adm. Code Section 130.2075. (This is a GIL.)
ST 08-0001-GIL	01/03/2008	Telecommunications Excise Tax	Note: This letter was recinded by letter dated April 9, 2008 - ST 08-0043-GIL. Taxes imposed on consumers for community 911 service, lifeline service or other services required by regulatory authorities or government are not includable in gross charges. See 86 Ill. Adm. Code 495.100(l). (This is a GIL.)

Private Letter Rulings

Ruling	Date	Subject	Synopsis
ST 08-0004-PLR	05/08/2008	Manufacturing Machinery & Equipment	The manufacturing machinery and equipment exemption includes chemicals or chemicals acting as catalysts but only if the chemicals or chemicals acting as catalysts effect a direct and immediate change upon a product being manufactured or assembled for sale or lease. See 86 Ill. Adm. Code 130.330(c)(6). (This is a PLR).
ST 08-0003-PLR	04/01/2008	Enterprise Zones	Under the Enterprise Zone building materials exemption, a deduction from Illinois Retailers’ Occupation Tax liability exists for gross receipts from retail sales of materials that will be incorporated, by remodeling, rehabilitation, or new construction, into real estate located in an enterprise zone established by a county or municipality under the Illinois Enterprise Zone Act. (See Section 5k of the Retailers’ Occupation Tax Act, 35 ILCS 120/5k and 86 Ill. Adm. Code 130.1951(e).) (This is a PLR.)
ST 08-0002-PLR	02/20/2008	Service Occupation Tax	This letter describes the tax liabilities involved in the sale of data analysis services. See 86 Ill. Adm. Code 140.101. (This is a PLR).
ST 08-0001-PLR	02/20/2008	Computer Software	Charges for updates of canned software are fully taxable under Section 130.1935(b) of the Department’s rules. If a maintenance agreement provides for updates of canned software, and the charges for those updates are not separately stated and taxed, then the whole agreement would be taxable as a sale of canned software. See 86 Ill. Adm. Code 130.1935. (This is a PLR.)