2018 Income Tax Letter Rulings

General Information Letters

Ruling	Date	Subject	Synopsis
IT 18-0001-GIL	09/09/2018	Residency	The Department will not issue ruling determining residency.
IT 18-0002-GIL	09/17/2018	Compensation Paid in Illinois	Place where service is directed or controlled. (This is a GIL).
IT 18-0003-GIL	10/23/2018	Alternative Apportionment	Alternative Apportionment Not Allowed unless Taxpayer Shows Sales Factor does not Fairly Reflect Market for Goods or Services. (This is a GIL).

Ruling	Date	Subject	Synopsis
IT 18-0001-PLR	01/29/2018	Historic Preservation	River Edge Redevelopment Zone credit may not be transferred.
IT 18-0002-PLR	05/03/2018	Alternative Apportionment	Occasional Sale Rule not applicable to sale in the regular course of business.
IT 18-0003-PLR	11/29/2018	Sales Factor Intangible Property	Taxpayer originating loans to customers in ordinary course of business is Dealer.
IT 18-0004-PLR	11/29/2018	Sales Factor Intangible Property	Taxpayer originating loans to customers in ordinary course of business is Dealer.
IT 18-0005-PLR	11/29/2018	Sales Factor Intangible Property	Taxpayer originating loans to customers in ordinary course of business is Dealer.
IT 18-0006-PLR	11/29/2018	Sales Factor Intangible Property	Taxpayer originating loans to customers in ordinary course of business is Dealer.
IT 18-0007-PLR	11/29/2018	Sales Factor Intangible Property	Taxpayer originating loans to customers in ordinary course of business is Dealer.
IT 18-0008-PLR	11/29/2018	Sales Factor Intangible Property	Taxpayer originating loans to customers in ordinary course of business is Dealer.
IT 18-0009-PLR	11/29/2018	Sales Factor Intangible Property	Taxpayer originating loans to customers in ordinary course of business is Dealer.
IT 18-0010-PLR	11/29/2018	Sales Factor Intangible Property	Taxpayer originating loans to customers in ordinary course of business is Dealer.
IT 18-0011-PLR	11/29/2018	Sales Factor Intangible Property	Taxpayer originating loans to customers in ordinary course of business is Dealer.