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2025 Sales Tax Letter Rulings

Ruling Date Subject Synopsis
ST 25-0001-GIL
 01/08/2025 Sale for Resale A Certificate of Resale must contain the items of information set out in 86 Ill. Adm. Code 130.1405. (This is a GIL).
ST-25-0002-GIL
 01/17/2025 Service Occupation Tax Effective January 1, 2025, persons engaged in the business of making sales of service are subject to State and local service occupation tax on all tangible personal property transferred by lease as an incident of a sale of service. See 35 ILCS 115/3 as amended by Article 75 of Public Act 103-592.
ST-25-0003-GIL
 12/13/2024 Food This letter discusses the State tax rate applicable to sales of food. See 86 Ill. Adm. Code 130.310. (This is a GIL.)
ST-25-0004-GIL 01/27/2025 Leasing Effective January 1, 2025, persons engaged in the business of leasing tangible personal property at retail (“lessors”) in Illinois are subject to State and local retailers’ occupation tax on the gross receipts from leases of tangible personal property made in the course of business. See 35 ILCS120/2 as amended by Article 75 of Public Act 103-592. (This is a GIL.)
ST-25-0005-GIL
 02/03/2025 Marketplace Facilitator An internet auction listing service meeting the requirements of a marketplace facilitator, including one of the tax remittance thresholds, is considered a marketplace facilitator. See 86 Ill. Adm. Code 130.1915(c); 86 Ill. Adm. Code 131.105; 86 Ill. Adm. Code 131.135. The participation of a marketplace facilitator in the collection and payment process under 86 Ill. Adm. Code 131.130(a)(1)(B) is not limited to instances where the purchaser directly pays the marketplace facilitator, and the marketplace facilitator directly remits the payment to the marketplace seller. See 86 Ill. Adm. Code 131.130(a)(1)(B). (This is a GIL.)
ST-25-0006-GIL 02/04/2025 Leasing Effective January 1, 2025, persons engaged in the business of leasing tangible personal property at retail (“lessors”) in Illinois are subject to State and local retailers’ occupation tax on the gross receipts from leases of tangible personal property made in the course of business. See 35 ILCS120/2 as amended by Article 75 of Public Act 103-592. (This is a GIL.)