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Automobile Renting Occupation Tax / Impose a $1,000-per-month cap on the discount automobile rentors may claim

86 Ill. Adm. Code 180 - Sections 180.140

This rulemaking implements the provisions of P.A. 103-592 that impose a $1,000-per-month cap, effective January 1, 2025, on the discount automobile rentors may claim when remitting taxes to the Department as reimbursement for the expenses incurred in keeping records, preparing and filing returns, remitting the tax and supplying data to the Department on request (“vendor’s discount”). The corresponding return on which the vendor’s discount is capped at $1,000 per month is Form ART-1.

  • 1st Notice Begins: 01/10/2025
  • 1st Notice Ends: 02/24/2025
  • 2nd Notice Submitted:
  • Formal JCAR Meeting: 
  • Final Rule: 

Automobile Renting Occupation Tax / Implementing the Automobile Renting Occupation and Use Tax Act

86 Ill. Adm. Code 180 - Sections 180.101,180.120,180.130,180.135,180.150

The rulemaking amends 86 Ill. Adm. Code 180, the Automobile Renting Occupation Tax rules, to reflect changes to the Act enacted by Public Act 103-520. Public Act 103-520 excludes peer-to-peer car sharing, as defined in Section 5 of the Car-Sharing Program Act (815 ILCS 312), from the Automobile Renting Occupation Tax if tax due on the automobile under the Retailers’ Occupation Tax or Use Tax Act was paid upon the purchase of the automobile or when the automobile was brought into Illinois. This rulemaking also clarifies existing text, updates citations, and adds a new section on administration and enforcement of the Act.

  • 1st Notice Begins: 10/18/2024
  • 1st Notice Ends: 12/02/2024
  • 2nd Notice Submitted: 12/19/2024
  • Formal JCAR Meeting: 01/14/2025
  • Final Rule: 

Automobile Renting Use Tax / Excludes peer-to-peer car sharing as defined in the Car-Sharing Program Act

86 Ill. Adm. Code 190 - Sections 190.101,190.105,190.110,190.115,190.120,190.125,190.140,190.155,190.160,190.170,190.175,190.180

The rulemaking amends 86 Ill. Adm. Code 190, the Automobile Renting Use Tax rules, to reflect changes enacted by Public Act 103-520, effective January 1, 2024. Public Act 103-520 excludes peer-to-peer car sharing, as defined in Section 5 of the Car-Sharing Program Act (815 ILCS 312), from the Automobile Renting Use Tax if tax due on the automobile under the Retailers’ Occupation Tax or Use Tax Act was paid either upon the purchase of the automobile or when the automobile was brought into Illinois. This rulemaking also clarifies existing text, updates citations, and adds a new section on administration and enforcement of the Act.

  • 1st Notice Begins: 10/18/2024
  • 1st Notice Ends: 12/02/2024
  • 2nd Notice Submitted: 12/19/2024
  • Formal JCAR Meeting: 01/14/2025
  • Final Rule: 

County Motor Fuel Tax / Impose a $1,000-per-month cap on the discount retailers may claim

86 Ill. Adm. Code 695 - Section 695.105

This rulemaking implements the provisions of P.A. 103-592 that impose a $1,000-per-month cap, effective January 1, 2025, on the discount retailers may claim when remitting County Motor Fuel Tax as reimbursement for the expenses incurred in keeping records, preparing and filing returns, remitting the tax and supplying data to the Department on request (“vendor’s discount”). The corresponding returns on which the vendor’s discount is capped at $1,000 per month are Form CMFT-1.

  • 1st Notice Begins: 01/10/2025
  • 1st Notice Ends: 02/24/2025
  • 2nd Notice Submitted: 
  • Formal JCAR Meeting:
  • Final Rule: 

Environmental Impact Fee / Exempting aviation fuel, and makes changes to reflect new sunset dates

86 Ill. Adm. Code 501 - Sections 501.200

This rulemaking incorporates the changes made by P.A. 101-0010, effective June 5, 2019, and P.A. 101-604, effective December 13, 2019, exempting aviation fuel from the Environmental Impact Fee. This rulemaking also makes changes to reflect new sunset dates made by P.A. 103-0592, effective June 7, 2024. Section 501.200 is amended to extend the environmental impact fee through December 31, 2029.

  • 1st Notice Begins: 11/01/2024
  • 1st Notice Ends: 12/16/2024
  • 2nd Notice Submitted: 01/06/2025
  • Formal JCAR Meeting: 02/04/2025
  • Final Rule: 02/26/2025

Home Rule County Retailers' Occupation Tax / Incorporates technical changes, exemption of low-rate items and aviation fuel providing new references

86 Ill. Adm. Code 220 - Sections 220.101, 220.105

This rulemaking incorporates the technical changes made by P.A. 100-117, effective January 1, 2019, related to how these rules describe the exemption of low-rate items from these local taxes. It also reflects the changes made by P.A. 101-0010, effective June 5, 2019, and P.A. 101-604, effective December 13, 2019, exempting aviation fuel from the Home Rule County Retailers' Occupation Tax and providing new references regarding the low-rate items.

  • 1st Notice Begins: 11/01/2024
  • 1st Notice Ends: 12/16/2024
  • 2nd Notice Submitted: 01/06/2025
  • Formal JCAR Meeting: 02/04/2025
  • Final Rule: 02/26/2025

Home Rule County Service Occupation Tax / Incorporates technical changes, exemption of low-rate items and aviation fuel providing new references

86 Ill. Adm. Code 230 - Sections 230.101, 230.105

This rulemaking incorporates the technical changes made by P.A. 100-117, effective January 1, 2019, related to how these rules describe the exemption of low-rate items from these local taxes. It also reflects the changes made by P.A. 101-0010, effective June 5, 2019, and P.A. 101-604, effective December 13, 2019, exempting aviation fuel from the Home Rule County Service Occupation Tax and providing new references regarding the low-rate items.

  • 1st Notice Begins: 11/01/2024
  • 1st Notice Ends: 12/16/2024
  • 2nd Notice Submitted: 01/06/2025
  • Formal JCAR Meeting: 02/04/2025
  • Final Rule: 02/26/2025

Home Rule Municipal Retailers’ Occupation Tax / Changed the tax obligation for retailers making sales to Illinois customers from outside of this State

86 Ill. Adm. Code 270 - Sections 270.115

This rulemaking implements Public Act 103-983, which changed the tax obligation for retailers maintaining a place of business in this State making sales to Illinois customers from outside of this State. Prior to January 1, 2025, such sales were subject to Use Tax only. On and after January 1, 2025, these retailers incur destination-based retailers’ occupation tax on these sales. This rulemaking also amends the Department’s sourcing rules related to the lease of tangible personal property in this State as enacted by Public Act 103-592 (Article 75).

  • 1st Notice Begins: 02/07/2025
  • 1st Notice Ends: 03/24/2025
  • 2nd Notice Submitted:
  • Formal JCAR Meeting: 
  • Final Rule: 

Home Rule Municipal Retailers' Occupation Tax / Incorporates technical changes, exemption of low-rate items and aviation fuel providing new references

86 Ill. Adm. Code 270 - Sections 270.101, 270.105

This rulemaking incorporates the technical changes made by P.A. 100-117, effective January 1, 2019, related to how these rules describe the exemption of low-rate items from these local taxes. It also reflects the changes made by P.A. 101-0010, effective June 5, 2019, and P.A. 101-604, effective December 13, 2019, exempting aviation fuel from the Home Rule Municipal Retailers' Occupation Tax and providing new references regarding the low-rate items.

  • 1st Notice Begins: 11/01/2024
  • 1st Notice Ends: 12/16/2024
  • 2nd Notice Submitted: 01/06/2025
  • Formal JCAR Meeting: 02/04/2025
  • Final Rule: 02/26/2025 

Home Rule Municipal Service Occupation Tax / Incorporates technical changes, exemption of low-rate items and aviation fuel providing new references

86 Ill. Adm. Code 280 - Sections 280.101, 280.105

This rulemaking incorporates the technical changes made by P.A. 100-117, effective January 1, 2019, related to how these rules describe the exemption of low-rate items from these local taxes. It also reflects the changes made by P.A. 101-0010, effective June 5, 2019, and P.A. 101-604, effective December 13, 2019, exempting aviation fuel from the Home Rule Municipal Service Occupation Tax and providing new references regarding the low-rate items.

  • 1st Notice Begins: 11/01/2024
  • 1st Notice Ends: 12/16/2024
  • 2nd Notice Submitted: 01/06/2025
  • Formal JCAR Meeting: 02/04/2025
  • Final Rule: 02/26/2025

Illinois Gives Tax Credit Act / Implements the Illinois Gives Tax Credit Act

86 Ill. Adm. Code 1050 - Sections 1050.100, 1050.150, 1050.200, 1050.250, 1050.300, 1050.350, 1050.400, 1050.450 

This rulemaking implements the Illinois Gives Tax Credit Act adopted by Public Act 103-0592.

  • 1st Notice Begins: 12/27/2024
  • 1st Notice Ends: 02/10/2025
  • 2nd Notice Submitted: 
  • Formal JCAR Meeting: 
  • Final Rule:

Income Tax / Expand eligibility to include volunteer disaster relief workers

86 Ill. Adm. Code 100 - Sections 100.2179

This rulemaking incorporates the changes made by P.A. 103-0592 to expand eligibility to include volunteer disaster relief workers.

  • 1st Notice Begins: 12/13/2024
  • 1st Notice Ends: 01/27/2025
  • 2nd Notice Submitted: 
  • Formal JCAR Meeting: 
  • Final Rule:

Income Tax / Amendments to several tax credits and new sections for the REV and MICRO Tax Credits

86 Ill. Adm. Code 100 - Sections 100.2110, 100.2111, 100.2112, 100.2131, 100.2135, 100.2164, 100.2198, 100.2655, 100.7380, 100.7381, 100.7382

This rulemaking amends several sections of Part 100, Income Tax, to reflect statutory changes. This rulemaking also provides various technical changes and renumbering of sections in Part 100.

Section 100.2110 is amended to provide for the renumbered Section 100.2198 Economic Development for a Growing Economy Credit (IITA 211), include provisions for the New Construction EDGE Agreements created by P.A. 101-9, and update statutory language removed by P.A. 92-207.

New Section 100.2111 provides for the REV Tax Credit created by P.A. 102-669.

New Section 200.2112 provides for the MICRO Tax Credit created by P.A. 102-700.

New Section 100.2131 provides for the renumbered Section 100.2110 Investment Credit; Enterprise Zone and River Edge Redevelopment Zone (IITA Section 201(f)).

Section 100.2135 is amended to update the title of the Reimagining Energy and Vehicles in Illinois Act pursuant to P.A. 102-1125 and update the pass-through provisions pursuant to P.A. 103-396.

Section 100.2164 is amended to update the credit title to mirror IITA Section 229, include changes pursuant to P.A. 101-604, and update the pass-through provisions pursuant to P.A. 103-396.

Section 100.2198 is renumbered to Section 100.2110.

Section 100.2655 is amended to update the new renumbered section citation.

Section 100.7380 is amended to update the new renumbered section citation and the new eligible taxpayer category pursuant to P.A. 103-595.

New Section 100.7381 provides for the REV Tax Credit withholding election created by P.A. 102-669.

New Section 100.7382 provides for the MICRO Tax Credit withholding election created by P.A. 102-700.

  • 1st Notice Begins: 11/08/2024
  • 1st Notice Ends: 12/23/2024
  • 2nd Notice Submitted: 01/08/2025
  • Formal JCAR Meeting: 02/04/2025
  • Final Rule: 02/26/2025

Leveling the Playing Field for Illinois Retail Act / Changed the tax obligation for retailers making sales to Illinois customers from outside of this State

86 Ill. Adm. Code 131 - Sections 131.105, 131.107, 131.110, 131.150, 131.155

This rulemaking implements Public Act 103-983, which changed the tax obligation for retailers maintaining a place of business in this State making sales to Illinois customers from outside of this State. Prior to January 1, 2025, such sales were subject to Use Tax only. On and after January 1, 2025, these retailers incur destination-based retailers’ occupation tax on these sales.

  • 1st Notice Begins: 02/07/2025
  • 1st Notice Ends: 03/24/2025
  • 2nd Notice Submitted: 
  • Formal JCAR Meeting:
  • Final Rule: 

Leveling the Playing Field for Illinois Retail Act / Impose a $1,000-per-month cap on the discount retailers may claim

86 Ill. Adm. Code 131 - Sections 131.160, 131.165

This rulemaking implements the provisions of P.A. 103-592 that impose a $1,000-per-month cap, effective January 1, 2025, on the discount retailers may claim when remitting certain taxes to the Department as reimbursement for the expenses incurred in keeping records, preparing and filing returns, remitting the tax and supplying data to the Department on request (“vendor’s discount”). The corresponding returns on which the vendor’s discount is capped at $1,000 per month are Form ST-1 for non-titled property other than aviation fuel and cannabis; Form ST-70 for aviation fuel; Form CD-1 for cannabis; and Forms ST-556/ST-556-LSE for titled property.

  • 1st Notice Begins: 01/10/2025
  • 1st Notice Ends: 02/24/2025
  • 2nd Notice Submitted: 
  • Formal JCAR Meeting:
  • Final Rule: 

Metro East Mass Transit District Retailers' Occupation Tax / Exempting aviation fuel and providing new references regarding the low-rate items

86 Ill. Adm. Code 370 - Sections 370.101, 370.105

This rulemaking incorporates the changes made by P.A. 101-0010, effective June 5, 2019, and P.A. 101-604, effective December 13, 2019, exempting aviation fuel from the Metro East Mass Transit District Retailers' Occupation Tax and providing new references regarding the low-rate items.

  • 1st Notice Begins: 11/01/2024
  • 1st Notice Ends: 12/16/2024
  • 2nd Notice Submitted: 01/06/2025
  • Formal JCAR Meeting: 02/04/2025
  • Final Rule: 02/26/2025

Metro East Mass Transit District Service Occupation Tax / Exempting aviation fuel and providing new references regarding the low-rate items

86 Ill. Adm. Code 380 - Sections 380.101, 380.105

This rulemaking incorporates the changes made by P.A. 101-0010, effective June 5, 2019, and P.A. 101-604, effective December 13, 2019, exempting aviation fuel from the Metro East Mass Transit District Service Occupation Tax and providing new references regarding the low-rate items.

  • 1st Notice Begins: 11/01/2024
  • 1st Notice Ends: 12/16/2024
  • 2nd Notice Submitted: 01/06/2025
  • Formal JCAR Meeting: 02/04/2025
  • Final Rule: 02/26/2025

Metro-East Park and Recreation District Retailers' Occupation Tax / Exempting aviation fuel and providing new references regarding the low-rate items

86 Ill. Adm. Code 395 - Sections 395.101, 395.105

This rulemaking incorporates the technical changes made by P.A. 100-117, effective January 1, 2019, related to how these rules describe the exemption of low-rate items from these local taxes. It also reflects the changes made by P.A. 101-0010, effective June 5, 2019, and P.A. 101-604, effective December 13, 2019, exempting aviation fuel from the Metro-East Park and Recreation District Retailers' Occupation Tax and providing new references regarding the low-rate items.

  • 1st Notice Begins: 11/01/2024
  • 1st Notice Ends: 12/16/2024
  • 2nd Notice Submitted: 01/06/2025
  • Formal JCAR Meeting: 02/04/2025
  • Final Rule: 02/26/2025

Metro-East Park and Recreation District Service Occupation Tax / Exempting aviation fuel and providing new references regarding the low-rate items

86 Ill. Adm. Code 396 - Sections 396.101, 396.105

This rulemaking incorporates the technical changes made by P.A. 100-117, effective January 1, 2019, related to how these rules describe the exemption of low-rate items from these local taxes. It also reflects the changes made by P.A. 101-0010, effective June 5, 2019, and P.A. 101-604, effective December 13, 2019, exempting aviation fuel from the Metro-East Park and Recreation District Service Occupation Tax and providing new references regarding the low-rate items.

  • 1st Notice Begins: 11/01/2024
  • 1st Notice Ends: 12/16/2024
  • 2nd Notice Submitted: 01/06/2025
  • Formal JCAR Meeting: 02/04/2025
  • Final Rule: 02/26/2025

Motor Fuel Tax / Exempt aviation fuel, clarify how to calculate the percentage increase in the Consumer Price Index, extend the leaking underground storage tank tax

86 Ill. Adm. Code 500 - Sections 500.200, 500.202,  500.203

This rulemaking incorporates the changes made by P.A. 101-0010, effective June 5, 2019, and P.A. 101-604, effective December 13, 2019, exempting aviation fuel from the Motor Fuel Tax. This rulemaking also incorporates changes made by P.A. 103-0592, effective June 7, 2024, and P.A 103-0995, effective August 9, 2024. Section 500.200 is amended to clarify how to calculate the percentage increase in the Consumer Price Index for purposes of any motor fuel tax increase. Section 500.202 is amended to extend the leaking underground storage tank tax through December 31, 2029.

  • 1st Notice Begins: 11/01/2024
  • 1st Notice Ends: 12/16/2024
  • 2nd Notice Submitted: 01/06/2025
  • Formal JCAR Meeting: 02/04/2025
  • Final Rule: 02/26/2025

Municipal Motor Fuel Tax / Impose a $1,000-per-month cap on the discount retailers may claim

86 III. Adm. Code 696 - 696.105

This rulemaking implements the provisions of P.A. 103-592 that impose a $1,000-per-month cap, effective January 1, 2025, on the discount retailers may claim when remitting Municipal Motor Fuel Tax as reimbursement for the expenses incurred in keeping records, preparing and filing returns, remitting the tax and supplying data to the Department on request (“vendor’s discount”). The corresponding returns on which the vendor’s discount is capped at $1,000 per month are Form MMFT-1.

  • 1st Notice Begins: 01/10/2025
  • 1st Notice Ends: 02/24/2025
  • 2nd Notice Submitted: 
  • Formal JCAR Meeting: 
  • Final Rule:

Non-Home Rule Municipal Retailers' Occupation Tax / Exempting aviation fuel and providing new references regarding the low-rate items

86 Ill. Adm. Code 693 - Sections 693.101, 693.105, 693.130

This rulemaking incorporates the technical changes made by P.A. 100-117, effective January 1, 2019, related to how these rules describe the exemption of low-rate items from these local taxes. It also reflects the changes made by P.A. 101-0010, effective June 5, 2019, and P.A. 101-604, effective December 13, 2019, exempting aviation fuel from the Non-Home Rule Municipal Retailers' Occupation Tax and providing new references regarding the low-rate items. This rulemaking reflects the recent changes made by P.A. 103-0781, effective August 5, 2024, removing the referendum approval requirement for imposing local taxes.

  • 1st Notice Begins: 11/01/2024
  • 1st Notice Ends: 12/16/2024
  • 2nd Notice Submitted: 01/06/2025
  • Formal JCAR Meeting: 02/04/2025
  • Final Rule: 02/26/2025

Non-Home Rule Municipal Service Occupation Tax / Exempting aviation fuel and providing new references regarding the low-rate items

86 Ill. Adm. Code 694 - Sections 694.101, 694.105, 694.130

This rulemaking incorporates the technical changes made by P.A. 100-117, effective January 1, 2019, related to how these rules describe the exemption of low-rate items from these local taxes. It also reflects the changes made by P.A. 101-0010, effective June 5, 2019, and P.A. 101-604, effective December 13, 2019, exempting aviation fuel from the Non-Home Rule Municipal Service Occupation Tax and providing new references regarding the low-rate items. This rulemaking reflects the recent changes made by P.A. 103-0781, effective August 5, 2024, removing the requirement for referendum approval for imposing local taxes.

  • 1st Notice Begins: 11/01/2024
  • 1st Notice Ends: 12/16/2024
  • 2nd Notice Submitted: 01/06/2025
  • Formal JCAR Meeting: 02/04/2025
  • Final Rule: 02/26/2025

Regional Transportation Authority Retailers' Occupation Tax / Incorporates technical changes, exemption of low-rate items and aviation fuel providing new references

86 Ill. Adm. Code 320 - Sections 320.101, 320.105

This rulemaking incorporates the technical changes made by P.A. 100-117, effective January 1, 2019, related to how these rules describe the exemption of low-rate items from these local taxes. It also reflects the changes made by P.A. 101-0010, effective June 5, 2019, and P.A. 101-604, effective December 13, 2019, exempting aviation fuel from the Regional Transportation Authority Retailers' Occupation Tax and providing new references regarding the low-rate items. This rulemaking reflects the recent changes made by P.A. 103-0781, effective August 5, 2024, regarding the local grocery tax.

  • 1st Notice Begins: 11/01/2024
  • 1st Notice Ends: 12/16/2024
  • 2nd Notice Submitted: 01/06/2025
  • Formal JCAR Meeting: 02/04/2025
  • Final Rule: 02/26/2025

Regional Transportation Authority Retailers' Occupation Tax / Incorporates technical changes, exemption of low-rate items and aviation fuel providing new references

86 Ill. Adm. Code 330 - Sections 330.101, 330.105

This rulemaking incorporates the technical changes made by P.A. 100-117, effective January 1, 2019, related to how these rules describe the exemption of low-rate items from these local taxes. It also reflects the changes made by P.A. 101-0010, effective June 5, 2019, and P.A. 101-604, effective December 13, 2019, exempting aviation fuel from the Regional Transportation Authority Service Occupation Tax and providing new references regarding the low-rate items. This rulemaking reflects the recent changes made by P.A. 103-0781, effective August 5, 2024, regarding the local grocery tax.

  • 1st Notice Begins: 11/01/2024
  • 1st Notice Ends: 12/16/2024
  • 2nd Notice Submitted: 01/06/2025
  • Formal JCAR Meeting: 02/04/2025
  • Final Rule: 02/26/2025

Rental Purchase Agreement Occupation and Use Tax / Impose a $1,000-per-month cap on the discount merchants may claim

86 III. Adm. Code 125 - 125.120

This rulemaking implements the provisions of P.A. 103-592 that impose a $1,000-per-month cap, effective January 1, 2025, on the discount merchants may claim when remitting tax to the Department as reimbursement for the expenses incurred in keeping records, preparing and filing returns, remitting the tax and supplying data to the Department on request (“vendor’s discount”). The corresponding return on which the vendor’s discount is capped at $1,000 per month is Form ST-201.

  • 1st Notice Begins: 01/10/2025
  • 1st Notice Ends: 02/24/2025
  • 2nd Notice Submitted: 
  • Formal JCAR Meeting: 
  • Final Rule:

Retailers' Occupation Tax / Changed the tax obligation for retailers making sales to Illinois customers from outside of this State

86 III. Adm. Code 130 - 130.225, 130.530, 130.715, 130.2075

This rulemaking implements Public Act 103-983, which changed the tax obligation for retailers maintaining a place of business in this State making sales to Illinois customers from outside of this State. Prior to January 1, 2025, such sales were subject to Use Tax only. On and after January 1, 2025, these retailers incur destination-based retailers’ occupation tax on these sales.

  • 1st Notice Begins: 02/07/2025
  • 1st Notice Ends: 03/24/2025
  • 2nd Notice Submitted: 
  • Formal JCAR Meeting: 
  • Final Rule:

Retailers' Occupation Tax / Impose a $1,000-per-month cap on the discount retailers may claim

86 III. Adm. Code 130 - 130.501, 130.535, 130.565, 130.1520, 130.2500

This rulemaking implements the provisions of P.A. 103-592 that impose a $1,000-per-month cap, effective January 1, 2025, on the discount retailers may claim when remitting certain taxes to the Department as reimbursement for the expenses incurred in keeping records, preparing and filing returns, remitting the tax and supplying data to the Department on request (“vendor’s discount”). The corresponding returns on which the vendor’s discount is capped at $1,000 per month are Form ST-1 for non-titled property other than aviation fuel and cannabis; Form ST-70 for aviation fuel; Form CD-1 for cannabis; and Forms ST-556/ST-556-LSE for titled property.

  • 1st Notice Begins: 01/10/2025
  • 1st Notice Ends: 02/24/2025
  • 2nd Notice Submitted: 
  • Formal JCAR Meeting: 
  • Final Rule:

Retailers' Occupation Tax / Regarding active-duty military and home-delivered meals

86 III. Adm. Code 140 - 140.124, 140.125

This rulemaking amends 86 Ill. Adm. Code 140.125 to update the added exemptions to the SOT by Public Acts 103-0384 and 103-0643 for active-duty military and home-delivered meals. This rulemaking repeals 86 Ill. Adm. Code 140.124 as those exemptions ended in 2005. This rulemaking also contains technical corrections to statutory text and citations.

  • 1st Notice Begins: 12/13/2024
  • 1st Notice Ends: 01/27/2025
  • 2nd Notice Submitted: 02/07/2025
  • Formal JCAR Meeting: 03/04/2025
  • Final Rule:

Retailers' Occupation Tax / Regarding active-duty military and home-delivered meals

86 III. Adm. Code 130 - 130.120, 130.341

This rulemaking amends 86 Ill. Adm. Code 130.120 to update the list of exemptions from the Retailers' Occupation Tax with additions made by Public Acts 103-0384 and 103-0643 for active-duty military and home-delivered meals. This rulemaking repeals 86 Ill. Adm. Code 130.341 as those exemptions ended in 2005. This rulemaking also contains technical corrections to statutory text and citations.

  • 1st Notice Begins: 12/13/2024
  • 1st Notice Ends: 01/27/2025
  • 2nd Notice Submitted: 02/07/2025
  • Formal JCAR Meeting: 03/04/2025
  • Final Rule:

Retailers' Occupation Tax / Regarding the annual review process for Direct Pay Permit holders

86 III. Adm. Code 130 - 130.2532

This new Section 130.2532 implements Public Act 103-0966 and provides guidance, including examples, regarding the annual review process for Direct Pay Permit holders, the filing of amended returns, and $6,000 penalty for noncompliance.

  • 1st Notice Begins: 12/06/2024
  • 1st Notice Ends: 01/20/2025
  • 2nd Notice Submitted: 01/23/2025
  • Formal JCAR Meeting: 03/04/2025
  • Final Rule:

Retailers' Occupation Tax / Detail the procedures for filing aviation fuel returns

86 Ill. Adm. Code 130 - Section 130.541

Section 130.541 is being created to detail the procedures for filing aviation fuel returns.

  • 1st Notice Begins: 11/01/2024
  • 1st Notice Ends: 12/16/2024
  • 2nd Notice Submitted: 01/06/2025
  • Formal JCAR Meeting: 02/04/2025
  • Final Rule: 02/26/2025

Salem Civic Center Retailers' Occupation Tax / Exempting aviation fuel and providing new references regarding the low-rate items

86 Ill. Adm. Code 690 - Sections 690.101, 690.105

This rulemaking incorporates the changes made by P.A. 101-0010, effective June 5, 2019, and P.A. 101-604, effective December 13, 2019, exempting aviation fuel from the Salem Civic Center Retailers' Occupation Tax and providing new references regarding the low-rate items.

  • 1st Notice Begins: 11/01/2024
  • 1st Notice Ends: 12/16/2024
  • 2nd Notice Submitted: 01/06/2025
  • Formal JCAR Meeting: 02/04/2025
  • Final Rule: 02/26/2025

Salem Civic Center Service Occupation Tax / Exempting aviation fuel and providing new references regarding the low-rate items

86 Ill. Adm. Code 691 - Sections 691.101, 691.105

This rulemaking incorporates the changes made by P.A. 101-0010, effective June 5, 2019, and P.A. 101-604, effective December 13, 2019, exempting aviation fuel from the Salem Civic Center Service Occupation Tax and providing new references regarding the low-rate items.

  • 1st Notice Begins: 11/01/2024
  • 1st Notice Ends: 12/16/2024
  • 2nd Notice Submitted: 01/06/2025
  • Formal JCAR Meeting: 02/04/2025
  • Final Rule: 02/26/2025

Secure Choice Savings Program Act / Ordinary business care definition addition

86 Ill. Adm. Code 950 - Section 950.200

The rulemaking adds a definition of ordinary business care and makes other grammatical changes.

  • 1st Notice Begins: 11/08/2024
  • 1st Notice Ends: 12/23/2024
  • 2nd Notice Submitted: 02/18/2025
  • Formal JCAR Meeting: 03/04/2025
  • Final Rule: 

Service Occupation Tax / Impose a $1,000-per-month cap on the discount servicemen may claim

86 III. Adm. Code 140 - 140.401, 140.1420

This rulemaking implements the provisions of P.A. 103-592 that impose a $1,000-per-month cap, effective January 1, 2025, on the discount servicemen may claim when remitting certain taxes to the Department as reimbursement for the expenses incurred in keeping records, preparing and filing returns, remitting the tax and supplying data to the Department on request (“vendor’s discount”). The corresponding returns on which the vendor’s discount is capped at $1,000 per month are Form ST-1 for non-titled property other than aviation fuel and cannabis; Form ST-70 for aviation fuel; Form CD-1 for cannabis; and Forms ST-556/ST-556-LSE for titled property.

  • 1st Notice Begins: 01/10/2025
  • 1st Notice Ends: 02/24/2025
  • 2nd Notice Submitted: 
  • Formal JCAR Meeting: 
  • Final Rule:

Service Occupation Tax / Incorporate by reference the newly created Section 130.541 into the Service Occupation Tax Regulations

86 Ill. Adm. Code 140 - Section 140.430

Section 140.430 is being amended to incorporate by reference the newly created Section 130.541 into the Service Occupation Tax Regulations.

  • 1st Notice Begins: 11/01/2024
  • 1st Notice Ends: 12/16/2024
  • 2nd Notice Submitted: 01/06/2025
  • Formal JCAR Meeting: 02/04/2025
  • Final Rule: 02/26/2025

Service Use Tax / Impose a $1,000-per-month cap on the discount servicemen may claim

86 III. Adm. Code 160 - 160.135, 160.151

This rulemaking implements the provisions of P.A. 103-592 that impose a $1,000-per-month cap, effective January 1, 2025, on the discount servicemen may claim when remitting certain taxes to the Department as reimbursement for the expenses incurred in keeping records, preparing and filing returns, remitting the tax and supplying data to the Department on request (“vendor’s discount”). The corresponding returns on which the vendor’s discount is capped at $1,000 per month are Form ST-1 for non-titled property other than aviation fuel and cannabis; Form ST-70 for aviation fuel; Form CD-1 for cannabis; and Forms ST-556/ST-556-LSE for titled property.

  • 1st Notice Begins: 01/10/2025
  • 1st Notice Ends: 02/24/2025
  • 2nd Notice Submitted: 
  • Formal JCAR Meeting: 
  • Final Rule:

Special County Retailers' Occupation Tax for Public Safety / Exempting aviation fuel and providing new references regarding the low-rate items

86 Ill. Adm. Code 670 - Sections 670.101, 670.105

This rulemaking incorporates the changes made by P.A. 101-0010, effective June 5, 20This rulemaking incorporates the technical changes made by P.A. 100-117, effective January 1, 2019, related to how these rules describe the exemption of low-rate items from these local taxes. It also reflects the changes made by P.A. 101-0010, effective June 5, 2019, and P.A. 101-604, effective December 13, 2019, exempting aviation fuel from the Special County Retailers' Occupation Tax for Public Safety and providing new references regarding the low-rate items.19, and P.A. 101-604, effective December 13, 2019, exempting aviation fuel from the Environmental Impact Fee. This rulemaking also makes changes to reflect new sunset dates made by P.A. 103-0592, effective June 7, 2024. Section 501.200 is amended to extend the environmental impact fee through December 31, 2029.

  • 1st Notice Begins: 11/01/2024
  • 1st Notice Ends: 12/16/2024
  • 2nd Notice Submitted: 01/06/2025
  • Formal JCAR Meeting: 02/04/2025
  • Final Rule: 02/26/2025

Special County Service Occupation Tax for Public Safety / Exempting aviation fuel and providing new references regarding the low-rate items

86 Ill. Adm. Code 680 - Sections 680.101, 680.105

This rulemaking incorporates the technical changes made by P.A. 100-117, effective January 1, 2019, related to how these rules describe the exemption of low-rate items from these local taxes. It also reflects the changes made by P.A. 101-0010, effective June 5, 2019, and P.A. 101-604, effective December 13, 2019, exempting aviation fuel from the Special County Service Occupation Tax for Public Safety and providing new references regarding the low-rate items.

  • 1st Notice Begins: 11/01/2024
  • 1st Notice Ends: 12/16/2024
  • 2nd Notice Submitted: 01/06/2025
  • Formal JCAR Meeting: 02/04/2025
  • Final Rule: 02/26/2025

Use Tax / Changed the tax obligation for retailers making sales to Illinois customers from outside of this State

86 III. Adm. Code 150 - 150.801, 150.802, 150.1305

This rulemaking implements Public Act 103-983, which changed the tax obligation for retailers maintaining a place of business in this State making sales to Illinois customers from outside of this State. Prior to January 1, 2025, such sales were subject to Use Tax only. On and after January 1, 2025, these retailers incur destination-based retailers’ occupation tax on these sales.

  • 1st Notice Begins: 02/07/2025
  • 1st Notice Ends: 03/24/2025
  • 2nd Notice Submitted: 
  • Formal JCAR Meeting: 
  • Final Rule:

Use Tax / Impose a $1,000-per-month cap on the discount retailers may claim

86 III. Adm. Code 150 - 150.905, 150.1420

This rulemaking implements the provisions of P.A. 103-592 that impose a $1,000-per-month cap, effective January 1, 2025, on the discount retailers may claim when remitting certain taxes to the Department as reimbursement for the expenses incurred in keeping records, preparing and filing returns, remitting the tax and supplying data to the Department on request (“vendor’s discount”). The corresponding returns on which the vendor’s discount is capped at $1,000 per month are Form ST-1 for non-titled property other than aviation fuel and cannabis; Form ST-70 for aviation fuel; Form CD-1 for cannabis; and Forms ST-556/ST-556-LSE for titled property.

  • 1st Notice Begins: 01/10/2025
  • 1st Notice Ends: 02/24/2025
  • 2nd Notice Submitted: 
  • Formal JCAR Meeting: 
  • Final Rule: