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Scam Alert: Fake Texts and Websites Impersonating IDOR

Be alert for fraudulent messages or websites attempting to steal your banking information, login credentials, or credit card details. The Illinois Department of Revenue (IDOR) will never request personal or financial information via text message. To confirm official communications or contact details, always visit https://tax.illinois.gov.

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Service Occupation and Use Tax (SOT/SUT) Resources and Highlights

Under Development - Check back frequently for updates.

January 1, 2026, Changes

Public Act 104-0006 makes changes that impact servicepersons. Informational Bulletin FY 2026-13, Service Occupation Tax Changes will be issued soon with additional information.

Leased or Rented Tangible Personal Property

Effective January 1, 2025, if you lease or rent tangible personal property in the ordinary course of your business, you are considered a retailer subject to Illinois’ Sales and Use Tax laws, and you must register with the Illinois Department of Revenue (IDOR) and pay tax on your lease or rental receipts. For additional information, see FY 2025-15, Illinois Sales and Use Tax Applies to Leased or Rented Tangible Personal Property, FY 2025-17, Reporting Requirements for Certain Titled or Registered Property Subject to Tax on Lease or Rental Receipts, and Pub-113-L, Lease Tax FAQs.

Out-of-State Resources

For additional information, visit our Out-of-State Sales Resource page.

Letter Rulings

For additional information related to Service Occupation Tax and Service Use Tax, visit our Sales Tax Letter Rulings webpage. Once a year is selected, specific General Information Letters (GILs) and Private Letter Rulings (PLRs) can be reviewed by searching the subject column for "Service Occupation Tax" or "Service Use Tax."