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Proposed Rules

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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: 
  • Formal JCAR Meeting:
  • 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: 
  • Formal JCAR Meeting:
  • Final Rule: 

Electricity Excise Tax Law / Reflects new statutory developments and provide various technical changes

86 Ill. Adm. Code 511 - Sections 511.100, 511.110, 511.120, 511.125, 511.140, 511.150, 511.200, 511.210, 511.220, 511.230, 511.300, 511.310, 511.320, 511.330, 511.340, 511.350, 511.360

This rulemaking amends sections of Part 511, Electricity Excise Tax Law, to update sections, reflect new statutory developments, and provide various technical changes.

Section 511.100 is amended to include additional statutory definitions.

Section 511.110 is amended to include additional statutory language regarding delivering suppliers' obligation to collect the tax.

Section 511.120 is amended to reflect the current obligations of delivering suppliers to make estimated tax payments and to make tax payments to the Department by electronic funds transfer.

A new Section 511.125 is added to address the taxation of electricity delivered at electric vehicle charging stations.

Section 511.140 is amended to update the language on exclusions from tax, including the exclusions for Reimagining Energy Vehicle in Illinois ("REV Illinois") Act projects and Manufacturing Illinois Chips for Real Opportunity ("MICRO") Act projects enacted by P.A. 102-669 and P.A. 102-700, respectively.

Section 511.210 is amended to update the registration requirements for delivering suppliers.

Section 511.220 is amended to update the certificate of registration revocation provisions for delivering suppliers.

Section 511.230 is amended to make minor changes to returns and tax payment obligations for delivering suppliers.

Section 511.310 is amended to update the registration provisions for self-assessing purchasers.

Section 511.320 is amended to update the certificate of registration revocation provisions for self-assessing purchasers.

Section 511.330 is amended to make minor changes to returns and direct tax payment obligations for self-assessing purchasers.

A new Section 511.340 is added to address the obligations of delivering suppliers and self-assessing purchasers to maintain books and records.

A new Section 511.230 is added to identify the sections of the Retailers' Occupation Tax Act and Uniform Penalty and Interest Act that apply, as far as practicable, to the subject matter of Law to the same extent as if the provisions were included in the Law.

A new Section 511.360 is added to identify the penalties for violations of the Law and rules.

  • 1st Notice Begins: 04/12/2024
  • 1st Notice Ends: 05/27/2024
  • 2nd Notice Submitted: 08/30/2024
  • Formal JCAR Meeting: 11/12/2024
  • 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: 
  • Formal JCAR Meeting:
  • Final Rule: 

Gas Revenue Tax Act / Excludes charges added to customers' bills who are certified, an additional charge equal to the total amount of tax imposed

86 Ill. Adm. Code 470 - Section 470.132,Section 470.133

New Section 470.132 is created to implement a statutory exemption under Section 1 of the Gas Revenue Tax Act which excludes from gross receipts any charges added to customers' bills pursuant to the provisions of Section 9-222 of the Public Utilities Act, 220 ILCS 5/9-222. Section 9-222 of the Public Utilities Act provides that a public utility shall not charge customers, who are certified under Section 95 of the Reimagining Energy and Vehicles in Illinois Act ("REV Illinois Act") (20 ILCS 686/1 et seq.), an additional charge equal to the total amount of tax imposed under Section 2 of the Gas Revenue Tax Act.

New Section 470.133 is created to implement a statutory exemption under Section 1 of the Gas Revenue Tax Act which excludes from gross receipts any charges added to customers' bills pursuant to the provisions of Section 9-222 of the Public Utilities Act, 220 ILCS 5/9-222. Section 9-222 of the Public Utilities Act provides that a public utility shall not charge customers, who are certified under the Manufacturing Illinois Chips for Real Opportunity ("MICRO") (Act, 35 ILCS 45/110-1 et seq.), an additional charge equal to the total amount of tax imposed under Section 2 of the Gas Revenue Tax Act.

  • 1st Notice Begins: 06/07/2024
  • 1st Notice Ends: 07/22/2024
  • 2nd Notice Submitted: 09/13/2024
  • Formal JCAR Meeting: 10/01/2024
  • Final Rule: 11/04/2024

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: 
  • Formal JCAR Meeting:
  • Final Rule: 

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: 
  • 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: 
  • Formal JCAR Meeting:
  • Final Rule: 

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: 
  • Formal JCAR Meeting:
  • Final Rule: 

Income Tax / Quantum Computing Campuses Tax Credit, Live Theater Production Tax Credit, and the Local Journalism Sustainability Tax Credit

86 Ill. Adm. Code 100 - Sections 100.2161, 100.7385, 100.7386

This rulemaking amends Part 100 Income Tax, Subpart B Credits, to add new section 100.2161 for the Quantum Computing Campuses Tax Credit, implementing the changes in P.A. 103-0595. In addition, this rulemaking amends Part 100 Income Tax, Subpart V Employer's Return and Payment of Tax Withheld, to add new sections 100.7385 and 100.7386 for the Live Theater Production Tax Credit and the Local Journalism Sustainability Tax Credit, implementing the changes in P.A. 103-0592.

  • 1st Notice Begins: 10/18/2024
  • 1st Notice Ends: 12/02/2024
  • 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: 
  • Formal JCAR Meeting:
  • Final Rule: 

Income Tax / Reflects new sunset dates for the Research and Development Credit and Student Assistance Contributions Credit

86 Ill. Adm. Code 100 - Sections 100.2160, 100.2193, 100.2330

This rulemaking amends 100.2160 and 100.2193 to reflect new sunset dates for the Research and Development Credit and Student Assistance Contributions Credit enacted by Public Acts 103-0592 and 103-0595.

This rulemaking implements the changes to the IL net loss deduction made by Public Act 103-0592 limiting the amount of losses that may be deducted to $500,000 in tax years ending on or after December 31, 2024 and prior to December 31, 2027

  • 1st Notice Begins: : 09/06/2024
  • 1st Notice Ends: 10/21/2024
  • 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: 
  • Formal JCAR Meeting:
  • Final Rule: 

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: 
  • Formal JCAR Meeting:
  • Final Rule: 

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: 
  • Formal JCAR Meeting:
  • Final Rule: 

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: 
  • Formal JCAR Meeting:
  • Final Rule: 

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: 
  • 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: 
  • Formal JCAR Meeting:
  • Final Rule: 

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: 
  • Formal JCAR Meeting:
  • Final Rule: 

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: 
  • Formal JCAR Meeting:
  • Final Rule: 

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: 
  • Formal JCAR Meeting:
  • Final Rule: 

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

86 Ill. Adm. Code 130 - Sections 130.1958, 130.1959, 130.305, 130.1415, 130.1955, 130.1970, 130.2100, 130.2110, 130.801, 130.805, 130.810, 130.820, 130.825

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: 
  • Formal JCAR Meeting:
  • Final Rule: 

Retailers' Occupation Tax / Electrical power generation equipment used primarily for production agriculture exemption

86 Ill. Adm. Code 130 - Sections 130.305, 130.1415, 130.1955, 130.1970, 130.2100, 130.2110

Section 130.305 is being amended to reflect changes made by P.A. 103 0009, effective June 7, 2023, exempting electrical power generation equipment used primarily for production agriculture, as well as incorporating Department Compliance Alerts, 07-03 and 16-02, relating to ATVs and tractors. Additionally, Section 130.305 is being amended to reorganize the rule and make it more understandable. Section 130.1415 is being amended to make technical changes and provide an updated resale number for farm related items.

Section 130.1955 is being amended to reflect decisional law changes regarding farm chemicals and updated information from Department policies.

Sections 130.1970, 130.2100, and 130.2110 are being amended to delete outdated terms and provisions as well as being reformatted for readability.

  • 1st Notice Begins: : 09/20/2024
  • 1st Notice Ends: 11/04/2024
  • 2nd Notice Submitted: 
  • Formal JCAR Meeting:
  • Final Rule:

Retailers' Occupation Tax / The exemption provides that sales of building materials that will be incorporated into real estate in a qualified facility are exempt from State or local use and occupation taxes

86 Ill. Adm. Code 130 - Section 130.1958,Section 130.1959

This rulemaking implements Public Acts 102-1125 and 102-669 as codified in 35 ILCS 120/5m, and Public Act 102-700 as codified in 35 ILCS 120/5n.

New Section 130.1958 is created to implement the statutory exemption under Section 5n of the Retailers' Occupation Tax Act, 35 ILCS 120/5n. The exemption provides that sales of building materials that will be incorporated into real estate in a qualified facility, for which a certificate of exemption has been issued by the Department of Commerce and Economic Opportunity ("DCEO") under Section 110-105 of the Manufacturing Illinois Chips for Real Opportunity ("MICRO") (Act, 35 ILCS 45/110-1 et seq.), are exempt from State or local use and occupation taxes. This new section 130.1958 provides examples of qualifying and non-qualifying building materials, explains the certification process with the Illinois Department of Revenue ("IDOR"), provides suspension and revocation criteria for failure to file an annual report or unlawful use of an exemption certificate, lists annual report requirements, and describes ineligibility and protest procedures. 

New Section 130.1959 is created to implement the statutory exemption under Section 5m of the Retailers' Occupation Tax Act, 35 ILCS 120/5m. The exemption provides that sales of building materials that will be incorporated into a REV Illinois Project, for which a certificate of exemption has been issued by the DCEO under Section 105 of the Reimagining Energy and Vehicles in Illinois Act ("REV Illinois Act") (20 ILCS 686/1 et seq.), are exempt from State or local use and occupation taxes. This new section 130.1959 provides examples of qualifying and non-qualifying building materials, explains the certification process with IDOR, provides suspension and revocation criteria for failure to file an annual report or unlawful use of an exemption certificate, lists annual report requirements, and describes ineligibility and protest procedures. 

  • 1st Notice Begins: 06/07/2024
  • 1st Notice Ends: 07/22/2024
  • 2nd Notice Submitted: 09/13/2024
  • Formal JCAR Meeting: 10/01/2024
  • Final Rule: 11/04/2024

Retailers' Occupation Tax / Timeframe for a taxpayer to respond to a second Information Document Request amendment

86 Ill. Adm. Code 130 - Sections 130.801,130.805,130.810,130.820,130.825

Section 130.801 is being amended to specify the timeframe for a taxpayer to respond to a second Information Document Request. This section is also being amended to provide that failing to take reasonable steps to safeguard books and records against the elements shall be considered a failure to produce books and records.

Section 130.805 is being amended to update the minimum requirements for recordkeeping that are expected to be retained by a retailer, and to update language consistent with modern technology for recordkeeping. 

Section 130.810 is being amended to be more understandable in outlining what is required for documenting deductions. 

Sections 130.820 and 130.825 are being amended to provide technical changes and to update language consistent with modern technology for recordkeeping. 

  • 1st Notice Begins: : 10/04/2024
  • 1st Notice Ends: 11/18/2024
  • 2nd Notice Submitted: 
  • Formal JCAR Meeting:
  • Final Rule:

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: 
  • Formal JCAR Meeting:
  • Final Rule: 

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: 
  • 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: 
  • 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: 
  • Formal JCAR Meeting:
  • Final Rule: 

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: 
  • Formal JCAR Meeting:
  • Final Rule: 

Telecommunications Excise Tax / Amendments to comply with the Internet Tax Freedom Act and changes to what is included in gross charges

86 Ill. Adm. Code 495 - Section 495.100

Section 495.100 is amended to comply with the Internet Tax Freedom Act, 47 USCA § 151. Statutory language regarding what is not included in gross charges is also inserted from the Telecommunications Excise Tax Act. This language, states among other things, that gross charges do not include charges to business enterprises certified under Section 9-222.1 of the Public Utilities Act, or under Section 95 of the Reimagining Energy and Vehicles in Illinois Act ("REV Illinois Act") (20 ILCS 686/1 et seq.), or under the Manufacturing Illinois Chips for Real Opportunity ("MICRO") Act (35 ILCS 45/110-1 et seq.), to the extent of such exemption and during the period of time specified by the Department of Commerce and Economic Opportunity ("DCEO").

  • 1st Notice Begins: 06/07/2024
  • 1st Notice Ends: 07/22/2024
  • 2nd Notice Submitted: 09/13/2024
  • Formal JCAR Meeting: 10/01/2024
  • Final Rule: 11/04/2024

Section 85 of the Illinois Secure Choice Savings Program Act [820 ILCS 80/85].

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: 
  • Formal JCAR Meeting:
  • Final Rule: