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Possible online services disruption due to Internet related outage

A worldwide technology outage is causing disruption to some State of Illinois online systems.  We are aware of this issue and are diligently working on restoration.

Is labor taxable?

Whether labor is subject to sales tax depends upon the circumstances under which the labor is performed:

With regard to installation charges, labor charges that are contracted for separately from the selling price of the tangible personal property are not taxable. Labor charges that are a part of the selling price are taxable. See 86 Ill. Adm. Code 130.450.

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