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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.

Legal Letter Rulings

General Information Letters (“GIL”), are designed to provide general information, and are not a statement of department policy, and are not binding on the Department. See 2 Ill. Adm. Code 1200.120.

Private Letter Rulings ("PLR"), are issued by the department in response to specific taxpayer inquiries concerning the application of a tax statute or rule to a particular fact situation. A PLR is binding on the Department, but only as to the taxpayer issued the ruling and only to the extent the facts recited in the PLR are correct and complete. See 2 Ill. Admin. Code 1200.110.

Letter Rulings Organized by Year

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