Laws / Regulations / Rulings

Laws and Legislation

Laws

• Illinois Income Tax Act
• Retailers’ Occupation Tax
• Service Occupation Tax
• Service Use Tax 
• Use Tax 
• Uniform Penalty and Interest Act
• Property Tax Code
• Miscellaneous Revenue Acts
• Illinois Compiled Statutes

Legislation

• Illinois General Assembly

Regulations

Administrative Rules

• Regulatory Agenda July - December (07/14)
• Proposed Rules
• Rules
• Local Sourcing Rules
  Hartney decision regarding sales tax sourcing and subsequent rule-making record

Director's Advisory Group
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IDOR Rulings and Other Information

Administrative Hearings

• Organized by Tax Type
• Organized by Issue

Letter Rulings

• Income tax
• Sales tax

Practitioners' Meetings

• 2013
  • Income Tax Update
  • Sales and Excise Tax Update
  • Litigation Summary
• 2012
• 2009
• 2008
• 2006/2007
• 2005