Agencies
Services
2011 Sales Tax Letters Rulings
General Information Letters
| Ruling | Date
|
Subject | Synopsis |
|---|---|---|---|
| ST 11-0112-GIL | 12/29/2011 | Motor Fuel Tax | This letter discusses the requirements of refund claims for taxes paid on fuel which was used for nontaxable purposes. (This is a GIL.) |
| ST 11-0111-GIL | 12/29/2011 | Miscellaneous | This letter discusses the Prepaid Wireless 9-1-1 Surcharge Act. 50 ILCS 753. (This is a GIL.) |
| ST 11-0110-GIL | 12/29/2011 | Delivery Charges | Charges designated as delivery or transportation charges are not taxable if it can be shown that they are both agreed to separately from the selling price of the tangible personal property which is sold and that such charges are actually reflective of the costs of shipping. See 86 Ill. Adm. Code 130.415. (This is a GIL.) |
| ST 11-0109-GIL | 12/29/2011 | Food, Drugs & Medical Appliances | This letter provides a brief summary of when the high rate of tax for food and the low rate of tax for food apply. See 86 Ill. Adm. Code 130.310. (This is a GIL.) |
| ST 11-0108-GIL | 12/28/2011 | Exempt Organizations | This letter discusses the sales tax liabilities of university dining facilities that are open to the public. See 86 Ill. Adm. Code 130.2005. (This is a GIL.) |
| ST 11-0107-GIL | 12/28/2011 | Nexus | This letter discusses nexus. See Quill Corp. v. North Dakota, 112 S.Ct. 1904 (1992). (This is a GIL.) |
| ST 11-0106-GIL | 12/28/2011 | Nexus | This letter discusses nexus. See Quill Corp. v. North Dakota, 112 S.Ct. 1904 (1992). (This is a GIL.) |
| ST 11-0105-GIL | 12/28/2011 | Exempt Organizations | Exclusively religious, educational, or charitable organizations that have been given E numbers by the Department are allowed to engage in a very limited amount of retail selling without incurring Retailers' Occupation Tax liability. See 86 Ill. Adm. Code 130.2005. (This is a GIL.) |
| ST 11-0104-GIL | 12/28/2011 | Service Occupation Tax | This letter concerns tax imposed on tangible personal property transferred incident to sales of service. See 86 Ill. Adm. Code Part 140. (This is a GIL.) |
| ST 11-0103-GIL | 12/28/2011 | Leasing | Information regarding sales tax liabilities in lease situations may be found at 86 Ill. Adm. Code 130.220 and 86 Ill. Adm. Code 130.2010. (This is a GIL.) |
| ST 11-0102-GIL | 12/19/2011 | Gas Revenue Tax | The Gas Revenue Tax is imposed upon persons engaged in this State in the business of distributing, supplying, furnishing or selling gas to persons for use or consumption and not for resale. See 86 Ill. Adm. Code 470110. (This is a GIL.) |
| ST 11-0101-GIL | 12/16/2011 | Certificate of Registration | This letter provides general information on certificates of registration and resale. See 86 Ill. Adm. Code 130.701 and 130.1405. (This is a GIL.) |
| ST 11-0100-GIL | 12/12/11 | Nexus | This letter discusses nexus. See Quill Corp. v. North Dakota, 112 S.Ct. 1904 (1992). (This is a GIL.) |
| ST 11-0099-GIL | 12/09/2011 | Miscellaneous | The issue of whether a person incurs a Retailers' Occupation Tax or Service Occupation Tax liability depends upon the nature of the items being produced and the nature of the design work involved. See 86 Ill. Adm. Code 130.2115. (This is a GIL.) |
| ST 11-0098-GIL | 12/09/2011 | Use Tax | This letter discusses the application of the Interim Use and Demonstration Exemption to aircraft. 86 Ill. Adm. Code 150.306(c). (This is a GIL.) |
| ST 11-0097-GIL | 12/09/2011 | Construction Contractors | When a construction contractor permanently affixes tangible personal property to real property, the contractor is deemed the end user of that tangible personal property. As the end user, the contractor incurs Use Tax on the cost price of that tangible personal property. See 86 Ill. Adm. Code 130.1940 and 86 Ill. Adm. Code 130.2075. (This is a GIL.) |
| ST 11-0096 – GIL | 12/07/2011 | Bulk Sales | A repossession of equipment and inventory by a lender upon a default by a borrower does not constitute a transfer within the meaning of the Bulk Sales provision of the Retailers Occupation Tax Act. See 86 Ill. Adm. Code 130.1701(g)(3). (This is a GIL.) |
| ST 11-0095-GIL | 11/30/2011 | Pollution Control Facilities | The pollution control exemption expired in July 1, 2003. See, 86 Ill. Adm. Code 130.335(a). (This is a GIL.) |
| ST 11-0094-GIL | 11/30/2011 | Miscellaneous | Information or data that is electronically downloaded is not considered the transfer of tangible personal property in this State. See 86 Ill. Adm. Code 120.2105. (This is a GIL.) |
| ST 11-0093-GIL | 11/10/2011 | Gross Receipts | Persons who engage in the business of transferring tangible personal property upon the redemption of trading stamps shall be deemed to be engaged in the business of selling such tangible personal property at retail and shall be liable for and shall pay the tax imposed by the Retailers' Occupation Tax Act on the basis of the retail value of the property transferred upon redemption of such stamps. See 86 Ill. Adm. Code 130.2125. (This is a GIL.) |
| ST 11-0092-GIL | 11/08/11 | Aircraft Use Tax | Aircraft Use Tax liability is incurred on aircraft acquired by gift, transfer, or non-retail purchase. See 86 Ill. Adm. Code 152.101. (This is a GIL.) |
| ST 11-0091-GIL | 10/28/2011 | Leasing | Lessors of tangible personal property under true leases in Illinois are deemed end users of the property to be leased. As end users of tangible personal property personal property located in Illinois, lessors owe Use Tax on their cost price of such property. See 86 Ill. Adm. Code 130.220 and 130.2010. (This is a GIL.) |
| ST 11-0090-GIL | 10/17/2011 | Cigarette Tax | This letter concerns cigarette distributors that make retail sales of cigarettes. See 35 ILCS 130/2, 3 and 4b. (This is a GIL.) |
| ST 11-0089-GIL | 10/12/2011 | Leasing | Information regarding sales tax liabilities in lease situations may be found at 86 Ill. Adm. Code 130.2010. (This is a GIL.) |
| ST 11-0088-GIL | 10/05/2011 | Governmental Bodies | Governmental bodies incur Retailers Occupation Tax liability when selling tangible personal property to the public for use or consumption. The only exception is the sale of an item by a governmental body in the performance of its governmental function. See 86 Ill. Adm. Code 130.2055. (This is a GIL.) |
| ST 11-0087-GIL | 10/04/2011 | Construction Contractors | When a construction contractor permanently affixes tangible personal property to real property, the contractor is deemed the end user of that tangible personal property. As the end user, the contractor incurs Use Tax on the cost price of that tangible personal property. See 86 Ill. Adm. Code 130.1940 and 86 Ill. Adm. Code 130.2075. (This is a GIL.) |
| ST 11-0086-GIL | 09/30/2011 | Gross Receipts | Illinois Retailers' Occupation Tax is imposed upon gross receipts from the sale of tangible personal property to end-users and no deductions shall be taken by a taxpayer from gross receipts on account of the cost of the property sold, the cost of materials used, labor costs, or any other expense whatsoever. See 86 Ill. Adm. Code 130.410. (This is a GIL.) |
| ST 11-0085-GIL | 09/28/2011 | Service Occupation Tax | Under the Service Occupation Tax, servicemen are taxed on tangible personal property transferred incident to a sale of service. See, 86 Ill. Adm. Code Part 140. (This is a GIL.) |
| ST 11-0084-GIL | 09/26/2011 | Construction Contractors | When a construction contractor permanently affixes tangible personal property to real property, the contractor is deemed the end user of that tangible personal property. As the end user, the contractor incurs Use Tax on the cost price of that tangible personal property. See 86 Ill. Adm. Code 130.1940 and 86 Ill. Adm. Code 130.2075. (This is a GIL.) |
| ST 11-0083-GIL | 09/23/2011 | Miscellaneous | This letter discusses the Department’s regulation for sales of containers, wrapping and packing materials and related products as set forth at 86 Ill. Adm. Code 130.2070. (This is a GIL.) |
| ST 11-0081-GIL | 09/19/2011 | Miscellaneous | Information or data that is electronically downloaded is not considered the transfer of tangible personal property in this State. See 86 Ill. Adm. Code 120.2105. (This is a GIL.) |
| ST 11-0080-GIL | 09/19/2011 | Exempt Organizations | If an organization does not have an active E number, then its purchases are subject to tax. See 86 Ill. Adm. Code 130.2007(a). (This is a GIL.) |
| ST 11-0079-GIL | 09/19/2011 | Service Occupation Tax | Sellers of special order machines are considered to be engaged primarily in a service occupation, rather than being engaged in the business of selling tangible personal property, if the test set out in 86 Ill. Adm. Code 130.2115(b) is met. See 86 Ill. Adm. Code 130.2115. (This is a GIL.) |
| ST 11-0078-GIL | 09/19/2011 | Farm Machinery & Equipment | The sale of certain types of tangible personal property used in production agriculture is not subject to Illinois Retailers’ Occupation Tax and Use Tax. See 35 ILCS 120/2-5(2) and 86 Ill. Adm. Code 130.305. (This is a GIL.) |
| ST 11-0077-GIL | 09/16/2011 | Miscellaneous | The Department will not approve the accuracy of private legal publications. (This is a GIL.) |
| ST 11-0076-GIL | 09/15/2011 | Motor Vehicles | This letter responds to a survey concerning taxation of vehicles and updates answers to a previous survey. See 86 Ill. Adm. Code 130.605, 150.310, 150.315, 151.101 et seq., and 180.101 et seq. (This is a GIL.) |
| ST 11-0075-GIL | 09/15/2011 | Sale of Service | Where a business provides repair services that are accompanied with the transfer of tangible personal property, such transactions are generally subject to tax liability under the Service Occupation Tax Act. See 86 Ill. Adm. Code 140.140(l). (This is a GIL.) |
| ST 11-0074-GIL | 09/13/2011 | Exempt Organizations | Please be advised retail sales made directly to Medicare and Medicaid are exempt from tax as sales to a government body so long as the exemption is properly documented. See 86 Ill. Adm. Code 130.2080(a). (This is a GIL.) |
| ST 11-0073-GIL | 09/06/2011 | Cigarette Tax | A distributor of cigarettes in this State within the meaning of the first definition of “distributor” in Section 1 of Cigarette Tax Act possessing a license under Section 4 of the Act may make retail sales of cigarettes. See 35 ILCS 130/2, 3 and 4b. (This is a GIL.) |
| ST 11-0072-GIL | 09/01/2011 | Service Occupation Tax | The Service Occupation Tax is a tax imposed upon servicemen engaged in the business of making sales of service in this State, based on the tangible personal property transferred incident to sales of service. See 86 Ill. Adm. Code Part 140. (This is a GIL.) |
| ST 11-0071-GIL | 08/29/2011 | Delivery Charges | This letter discusses incoming shipping charges. See 86 Ill. Adm. Code 130.410 and 130.415. (This is a GIL.) |
| ST 11-0070-GIL | 08/24/2011 | Computer Software | This letter concerns sales of software manufacturer agreements. See 86 Ill. Adm. Code 130.1935. (This is a GIL.) |
| ST 11-0069-GIL | 08/23/2011 | Manufacturing Machinery & Equipment | Under the Retailers’ Occupation Tax Act, the manufacturing machinery and equipment exemption is available for machinery and equipment used primarily (over 50% of the time) in the manufacturing or assembling of tangible personal property for wholesale or retail sale or lease. See 86 Ill. Adm. Code 130.330. (This is a GIL.) |
| ST 11-0068-GIL | 08/22/2011 | Computer Software | This letter concerns the taxation of computer software transactions. See 86 Ill. Adm. Code 130.1935. (This is a GIL.) |
| ST 11-0067-GIL | 08/22/2011 | Nexus | This letter discusses nexus. See Quill Corp. v. North Dakota, 112 S.Ct. 1904 (1992). (This is a GIL.) |
| ST 11-0066-GIL | 08/19/2011 | Agricultural Producers & Products | Farm chemicals qualify for sales tax exemptions pursuant to 86 Ill. Adm. Code 130.1955 (This is a GIL.) |
| ST 11-0065-GIL | 08/16/2011 | Governmental Bodies | Sales to a governmental body are generally subject to tax unless the governmental body has an active exemption identification “E” number. See 86 Ill. Adm. Code 130.2080. (This is a GIL.) |
| ST 11-0064-GIL | 08/16/2011 | Medical Appliances | A medical appliance is defined as an item which is intended by its manufacturer for use in directly substituting for a malfunctioning part of the body. See 86 Ill. Adm. Code 130.311. (This is a GIL.) |
| ST 11-0063-GIL | 08/12/2011 | Sale For Resale | This letter addresses sales for resale. See 86 Ill. Adm. Code 130.1405. (This is a GIL.) |
| ST 11-0062-GIL | 08/12/2011 | Sale For Resale | This letter discusses sales for resale. See 86 Ill. Adm. Code 130.1405. (This is a GIL.) |
| ST 11-0061-GIL | 08/11/2011 | Sale At Retail | This letter concerns sales of chemicals for weed control in fields. See 86 Ill. Adm. Code 130.1955. (This is a GIL.) |
| ST 11-0060-GIL | 08/11/2011 | Enterprise Zones | This letter revokes General Information Letter ST 10-0101-GIL. This letter clarifies that the expanded manufacturing and machinery equipment exemption and the expanded pollution control facilities exemption are available only to certified business enterprises or their lessors and are not available to construction contractors. See 86 Ill. Adm. Code 130.1951(g)(11)(B) and 130.1951(i)(7)(B). (This is a GIL.) |
| ST 11-0059-GIL | 07/29/2011 | Miscellaneous | Information or data that is electronically downloaded is not considered the transfer of tangible personal property personal property in this State. See 86 Ill. Adm. Code 120.2105. (This is a GIL.) |
| ST 11-0058-GIL | 07/19/2011 | Gross Receipts | Proceeds from mandatory gratuity/service charges that are in fact turned over as tips or as a substitute for tips to the employees who participate directly in preparing, serving, hosting or cleaning up the food or beverage function with respect to which the service charge is imposed are not subject to tax. See 86 Ill. Adm. Code 130.2145(d). (This is a GIL.) |
| ST 11-0057-GIL | 07/14/2011 | Miscellaneous | This letter responds to an annual survey. See 86 Ill. Adm. Code, Parts 120, 130, 140, and 150. (This is a GIL.) |
| ST 11-0056-GIL | 07/14/2011 | Manufacturing Machinery & Equipment | Under the Retailers’ Occupation Tax Act, the manufacturing machinery and equipment exemption is available for machinery and equipment used primarily (over 50% of the time) in the manufacturing or assembling of tangible personal property for wholesale or retail sale or lease. See 86 Ill. Adm. Code 130.330. (This is a GIL.) |
| ST 11-0055-GIL | 07/13/2011 | Automobile Renting Tax | Persons who are engaged in the business of renting automobiles in Illinois under rental terms of one year or less are subject to the Automobile Renting Occupation and Use Tax set forth at 35 ILCS 155/1 et seq. See 86 Ill. Adm. Code 180.101. (This is a GIL.) |
| ST 11-0054-GIL | 07/13/2011 | Use Tax | Citizens of foreign countries are not exempt from Use Tax liability for purchases of merchandise at retail within the State of Illinois. See 86 Ill. Adm. Code 130.605. (This is a GIL.) |
| ST 11-0053-GIL | 07/05/2011 | Agents | An auctioneer acting on behalf of an unknown or undisclosed principal is responsible for Retailers’ Occupation Tax on the gross receipts from the sale. However, if the auctioneer is acting on behalf of a known or disclosed principal, the sale of tangible personal property is taxable to the principal and not the auctioneer if the principal is a retailer of the tangible personal property being sold at the auction. See 86 Ill. Adm. Code 130.1915. (This is a GIL). |
| ST 11-0052-GIL | 06/30/2011 | Miscellaneous | If no tangible personal property is transferred to customers, then no Illinois Retailers' Occupation Tax, Use Tax, Service Occupation Tax Act, or Service Use Tax liability would be incurred on the sales to those customers. See 86 Ill. Adm. Code 130.301. (This is a GIL.) |
| ST 11-0051-GIL | 06/22/2011 | Exempt Organizations | Organizations possessing “E” numbers issued by the Department are exempt on purchases used in furtherance of their organizational purposes. See 86 Ill. Adm. Code 130.2007. (This is a GIL.) |
| ST 11-0050-GIL | 06/22/2011 | Graphic Arts | The graphic arts machinery and equipment exemption does not include consumable supplies. See Section 130.325(b)(2). (This is a GIL.) |
| ST 11-0049-GIL | 06/22/2011 | Graphic Arts | The graphic arts machinery and equipment exemption does not include consumable supplies. See Section 130.325(b)(2). (This is a GIL.) |
| ST 11-0048-GIL | 06/22/2011 | Graphic Arts | This letter discusses the Graphic Arts Machinery and Equipment Exemption. See 86 Ill. Adm. Code 130.325 and 130.2000. (This is a GIL.) |
| ST 11-0047-GIL | 06/22/2011 | Service Occupation Tax | This letter concerns tax imposed on tangible personal property transferred incident to sales of service. See 86 Ill. Adm. Code Part 140. (This is a GIL.) |
| ST 11-0046-GIL | 06/22/2011 | Miscellaneous | This letter discusses the sales of cellular telephones when they are sold. 86 Ill. Adm. Code 130.101. (This is a GIL). |
| ST 11-0045-GIL | 06/20/2011 | Miscellaneous | Information or data that is electronically downloaded is not considered the transfer of tangible personal property in this State. See 86 Ill. Adm. Code 120.2105. (This is a GIL.) |
| ST 11-0044-GIL | 05/31/2011 | Leasing | This letter references the limited exemptions for leasing tangible personal property to certain exempt entities. See 86 Ill. Adm. Code 130.2011 and 130.2012. (This is a GIL.) |
| ST 11-0043-GIL | 05/27/2011 | Exempt Organizations | Governmental bodies incur Retailers Occupation Tax liability when selling tangible personal property to the public for use or consumption. The only exception is the sale of an item by a governmental body in the performance of its governmental function. See 86 Ill. Adm. Code 130.2055. (This is a GIL.) |
| ST 11-0042-GIL | 05/26/2011 | Computer Software | This letter concerns computer software maintenance agreements. See 86 Ill. Adm. Code 130.1935. (This is a GIL.) |
| ST 11-0041-GIL | 05/26/2011 | Computer Software | This letter concerns computer software maintenance agreements. See 86 Ill. Adm. Code 130.1935. (This is a GIL.) |
| ST 11-0040-GIL | 05/26/2011 | Sale For Resale | This letter addresses sales for resale. See 86 Ill. Adm. Code 130.1405. (This is a GIL.) |
| ST 11-0039-GIL | 05/26/2011 | Exempt Organizations | Organizations that make application to the Department and are determined to be exclusively religious, educational, or charitable, receive an exemption identification "E" number. See 86 Ill. Adm. Code 130.2007. (This is a GIL.) |
| ST 11-0038-GIL | 05/26/2011 | Manufacturing Machinery & Equipment | This letter describes the Manufacturing Machinery and Equipment Exemption and the Manufacturer’s Purchase Credit. See 86 Ill. Adm. Code 130.330 and 130.331. (This is a GIL.) |
| ST 11-0037-GIL | 05/24/2011 | Food | This letter concerns the 6.25% State rate of tax applicable to soft drinks. 86 Ill. Adm. 130.310. (This is a GIL.) |
| ST 11-0036-GIL | 05/23/2010 | Hotel Operators’ Tax | This letter explains the application of the Hotel Operators’ Occupation Tax when rentals are made to persons holding “E” numbers. (This is a GIL.) |
| ST 11-0035-GIL | 05/13/2011 | Miscellaneous | Music or video that is electronically downloaded is not considered the transfer of tangible personal property in this State. See 86 Ill. Adm. Code 130.2105. (This is a GIL.) |
| ST 11-0033-GIL | 05/11/2011 | Governmental Bodies | Any governmental body in Illinois, or any agency or instrumentality of any such governmental body, incurs Retailers' Occupation Tax liability when it engages in the selling of tangible personal property at retail to the public other than in the performance of a governmental function. See 86 Ill. Adm. Code 130.2055(a). (This is a GIL.) |
| ST 11-0032-GIL | 05/10/2011 | Use Tax | A person who purchases tangible personal property for the purpose of giving it away makes a taxable use of the property and incurs Use Tax upon such purchase. See 86 Ill. Adm. Code 150.305. (This is a GIL.) |
| ST 11-0031-GIL | 04/15/2011 | Enterprise Zones | The enterprise zone building materials exemption conferred at 35 ILCS 120/5k is explained in Section 130.1951 of the Department’s regulations. See 86 Ill. Adm. Code 130.1951. (This is a GIL.) |
| ST 11-0030-GIL | 04/08/2011 | C.O.A.D. | In general, machines that allow players to accumulate credits that may be redeemed for gift cards that the players can use to receive property do not meet the definition of a coin-operated amusement device subject to tax under the Coin-Operated Amusement Device and Redemption Machine Tax Act. See 35 ILCS 510/1 et seq. and the corresponding regulations at 86 Ill. Adm. Code 460.101 et seq. (This is a GIL.) |
| ST 11-0029-GIL | 04/08/2011 | Gross Receipts | This letter discusses whether layaway service charges/handling charges constitute taxable gross receipts. See 86 Ill. Adm. Code 130.430. (This is a GIL.) |
| ST 11-0028-GIL | 04/06/2011 | Telecommunications Excise Tax | The Telecommunications Excise Tax is imposed upon the act or privilege of originating or receiving intrastate or interstate telecommunications in Illinois at the rate of 7% of the gross charges for such telecommunications purchased at retail from retailers. See 35 ILCS 630/1 et seq. (This is a GIL.) |
| ST 11-0027-GIL | 04/06/2011 | Gas Use Tax | This letter discusses the exemption under the Gas Use Tax Law for business enterprises located in enterprise zones certified by the Department of Commerce and Economic Opportunity. See 35 ILCS 173/5-50. (This is a GIL.) |
| ST 11-0026-GIL | 04/05/2011 | Construction Contractors | When a construction contractor permanently affixes tangible personal property to real property, the contractor is deemed the end user of that tangible personal property. As the end user, the contractor incurs Use Tax on the cost price of that tangible personal property. See 86 Ill. Adm. Code 130.1940 and 86 Ill. Adm. Code 130.2075. (This is a GIL.) |
| ST 11-0025-GIL | 04/01/2011 | Trade-ins | This letter discusses trade-ins of motor vehicles. See 86 Ill. Adm. Code 130.455. (This is a GIL.) |
| ST 11-0024-GIL | 04/01/2011 | Construction Contractors | When a construction contractor permanently affixes tangible personal property to real property, the contractor is deemed the end user of that tangible personal property. As the end user, the contractor incurs Use Tax on the cost price of that tangible personal property. See 86 Ill. Adm. Code 130.1940 and 86 Ill. Adm. Code 130.2075. (This is a GIL.) |
| ST 11-0023-GIL | 04/01/2011 | Service Occupation Tax | The Service Occupation Tax is a tax imposed upon servicemen engaged in the business of making sales of service in this State, based on the tangible personal property transferred incident to sales of service. See 86 Ill. Adm. Code Part 140. (This is a GIL.) |
| ST 11-0022-GIL | 04/01/2011 | Miscellaneous | This letter discusses sales tax liabilities in lease situations and other issues. See 86 Ill. Adm. Code 130.220 and 130.2010. (This is a GIL.) |
| ST 11-0021-GIL | 04/01/2011 | Manufacturing Machinery & Equipment | Under the Retailers' Occupation Tax Act, the manufacturing machinery and equipment exemption extends to machinery and equipment that is used primarily (over 50% of the time) in the manufacturing or assembling of tangible personal property for wholesale or retail sale or lease. See 86 Ill. Adm. Code 130.330. (This is a GIL.) |
| ST 11-0020-GIL | 03/31/2011 | Repairs | The taxability of maintenance agreements depends upon whether charges for the agreements are included in the selling price of the tangible personal property. See 86 Ill. Adm. Code 140.301. (This is a GIL.) |
| ST 11-0019-GIL | 03/31/2011 | Telecommunications Excise Tax | Generally, the treatment of discounts under the Telecommunications Excise Tax Act is similar to the treatment of discounts under the Retailers’ Occupation Tax Act. See 35 ILCS 630/2 and 86 Ill. Adm. Code 130.2125(b). (This is a GIL.) |
| ST 11-0018-GIL | 03/29/2011 | Medical Appliances | A medical appliance is defined as an item which is intended by its manufacturer for use in directly substituting for a malfunctioning part of the body. See 86 Ill. Adm. Code 130.311. (This is a GIL.) |
| ST 11-0017-GIL | 03/29/2011 | Nexus | This letter discusses nexus. See Quill Corp. v. North Dakota, 112 S.Ct. 1904 (1992). (This is a GIL.) |
| ST 11-0016-GIL | 03/29/2011 | Construction Contractors | Construction contractors who physically incorporate tangible personal property into real estate owned by exempt organizations or governmental entities that hold tax exempt “E” numbers can purchase such property tax free by providing their suppliers with the certification described in 86 Ill. Adm. Code 130.2075(d). See 86 Ill. Adm. Code Section 130.2075. (This is a GIL.) |
| ST 11-0015-GIL | 03/29/2011 | Computer Software | This letter concerns the taxation of computer software transactions. See 86 Ill. Adm. Code 130.1935. (This is a GIL.) |
| ST 11-0014-GIL | 03/29/2011 | Service Occupation Tax | If tangible personal property is transferred incident to sales of service, this will result in either Service Occupation tax liability or Use Tax liability for the serviceman depending upon his or her activities. See 86 Ill. Adm. Code 140.101. (This is a GIL.)See 86 Ill. Adm. Code . (This is a GIL.) |
| ST 11-0013-GIL | 03/28/2011 | Miscellaneous | The Department will not approve the accuracy of private legal publications. This letter provides reference to Department rules concerning exempt organizations. See 86 Ill. Adm. Code 130.2005 and 130.2007. (This is a GIL.) |
| ST 11-0012-GIL | 03/28/2011 | Sale at Retail | This letter provides references to other Department-issued letters that discuss the taxation of satellite TV equipment provided to customers who sign up for satellite TV service. See 86 Ill. Adm. Code 130.401. (This is a GIL). |
| ST 11-0011-GIL | 03/28/2011 | Food, Drugs, & Medical Appliances | This letter concerns the low 1% State rate of tax applicable to certain food. See 86 Ill. Adm. Code 130.310. (This is a GIL.) |
| ST 11-0010-GIL | 03/09/2011 | Leasing | Information regarding sales tax liabilities in lease situations may be found at 86 Ill. Adm. Code 130.220 and 130.2010. (This is a GIL.) |
| ST 11-0009-GIL | 03/03/2011 | Miscellaneous | This letter discusses various issues, including donor/donee situations, drop shipments and claims for credit. See 86 Ill. Adm. Code 150.305(c), 130.225 and 130.1501. (This is a GIL.) |
| ST 11-0008-GIL | 02/28/2011 | Enterprise Zones | This letter concerns the exemption for tangible personal property used or consumed in the operation of pollution control facilities located in enterprise zones. See 35 ILCS 120/1e. (This is a GIL.) |
| ST 11-0007-GIL | 02/28/2011 | Food | This letter concerns the 6.25% State rate of tax applicable to candy. 86 Ill. Adm. 130.310. (This is a GIL.) |
| ST 11-0006-GIL | 02/09/2011 | Use Tax | This letter concerns Use Tax liability as a result of a merger. See 805 ILCS 5/11.50. (This is a GIL.) |
| ST 11-0005-GIL | 01/11/2011 | Computer Software | This letter concerns computer software maintenance agreements. See 86 Ill. Adm. Code 130.1935. (This is a GIL.) |
| ST 11-0004-GIL | 01/11/2011 | Computer Software | This letter concerns computer software maintenance agreements. See 86 Ill. Adm. Code 130.1935. (This is a GIL.) |
| ST 11-0003-GIL | 01/10/2011
|
Gross Receipts | If a seller receives a reimbursement or rebate for a discount, the amount of that reimbursement or rebate is considered part of the gross receipts received by the seller and is subject to Retailers' Occupation Tax. If a seller provides a discount to a purchaser and does not receive a reimbursement or rebate for that discount, only the (discounted) amount received by the seller is taxable. See 86 Ill. Adm. Code 130.2125. (This is a GIL.) |
| ST 11-0002-GIL | 01/07/2011
|
Rolling Stock Exemption | This letter concerns the rolling stock exemption. See 86 Ill. Adm. Code Section 130.340. (This is a GIL.) |
| ST 11-0001-GIL | 01/07/2011
|
Automobile Renting Tax | Persons who are engaged in the business of renting automobiles in Illinois under rental terms of one year or less are subject to the Automobile Renting Occupation and Use Tax set forth at 35 ILCS 155/1 et seq. See 86 Ill. Adm. Code 180.101. (This is a GIL.) |
Private Letter Rulings
| Ruling |
Date
|
Subject | Synopsis |
|---|---|---|---|
| ST 11-0013-PLR | 12/09/2011 | Service Occupation Tax | Servicemen do not incur Service Occupation Tax liability on property that they resell as an incident to a sale of service under an agreement by which the servicemen are obligated to make physical delivery of the goods from a point in Illinois to a point outside Illinois, not to be returned to a point within Illinois, provided that such delivery is actually made. See, 86 Ill. Adm. Code 140.501. (This is a PLR.) |
| ST 11-0012-PLR | 09/09/2011 | Trade-ins | This letter concerns an advance trade-in transaction. See 86 Ill. Adm. Code 130.455. (This is a PLR.) |
| ST 11-0011-PLR | 08/26/2011 | Exempt Organizations | This ruling concerns sales of building materials to construction contractors that are incorporating tangible personal property into real estate owned by a governmental body. See 86 Ill. Adm. Code Sections 130.2075(d)(1) and 130.2075(d)(4). (This is a PLR.) |
| ST 11-0010-PLR | 08/18/2011 | Manufacturing Machinery and Equipment | This letter explains the applicability of the manufacturing machinery and equipment exemption to various aspects of the blasting process used in quarrying. See 86 Ill. Adm. Code 130.330. (This is a PLR.) |
| ST 11-0009-PLR | 08/11/2011 | Manufacturing Machinery & Equipment | This letter concerns the Manufacturing Machinery and Equipment Exemption and Manufacturer’s Purchase Credit. See 86 Ill. Adm. Code 130.330 and 130.331. (This is a PLR.) |
| ST 11-0008-PLR | 05/25/2011 | Food | This letter sets out the applicable tax rates for sales of different type of foods. See 86 Ill. Adm. Code 130.310. (This is a PLR.) |
| ST 11-0007-PLR | 05/18/2011 | Telecommunications Excise Tax | For purposes of the Telecommunications Excise Tax, “telecommunications” does not include value added services in which computer processing applications are used to act on the form, content, code, and protocol of the information for purposes other than transmission. See 35 ILCS 630/5-7 and 86 Ill. Adm. Code 495.100(d). (This is a PLR.) |
| ST 11-0006-PLR | 05/18/2011 | Construction Contractors | Construction contractors who physically incorporate tangible personal property into real estate owned by exempt organizations or governmental entities that hold tax exempt “E” numbers can purchase such property tax free by providing their suppliers with the certification described in 86 Ill. Adm. Code 130.2075(d). See 86 Ill. Adm. Code Section 130.2075. (This is a PLR.) |
| ST 11-0005-PLR | 04/15/2011 | Drugs | This letter concerns the low 1% State rate of tax applicable to drugs, medicines and medical appliances. See, 86 Ill. Adm. Code 130.311. (This is a PLR.) |
| ST 11-0004-PLR | 03/02/2011 | Public Utility Taxes | On-bill financing charges are not subject to Gas Revenue Tax liability. (This is a PLR.) See 86 Ill. Adm. Code 470.101. |
| ST 11-0003-PLR |
02/28/2011
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Medical Appliances | A medial appliance is defined as an item which is intended by its manufacturer for use in directly substituting for a malfunctioning part of the body. (This is a PLR) See 86 Ill. Adm. Code 130.311. |
| ST 11-0002-PLR |
02/07/2011
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Medical Appliances | A medical appliance is defined as an item which is intended by its manufacturer for use in directly substituting for a malfunctioning part of the body. (This is a PLR) See 86 Ill. Adm. Code 130.311. |
| ST 11-0001-PLR |
02/07/2011
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Medical Appliances | A medical appliance is defined as an item which is intended by its manufacturer for use in directly substituting for a malfunctioning part of the body. (This is a PLR) See 86 Ill. Adm. Code 130.311. |