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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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Are sales of maintenance agreements or warranty contracts taxable?

As part of a retail sale, charges for maintenance agreements or warranty contracts are taxable if they are included in the selling price of the tangible personal property but are not taxable if they are sold separately.

The seller of maintenance agreements and warranty contracts does incur use tax liability on the seller’s cost price of any tangible personal property transferred incident to the maintenance agreement. See 86 Ill. Adm. Code 140.301.

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You may access additional information by searching the entire Illinois Department of Revenue website.

If you have additional inquiries, you may submit them on the Questions, Comments, or Requests form.