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Proposed Rules
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Automobile Renting Occupation Tax / Impose a $1,000-per-month cap on the discount automobile rentors may claim
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: 03/21/2025
- Formal JCAR Meeting: 04/08/2025
- Final Rule:
Automobile Renting Occupation Tax / Implementing the Automobile Renting Occupation and Use Tax Act
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
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
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: 03/21/2025
- Formal JCAR Meeting: 04/08/2025
- Final Rule:
Electronic Filing of Returns or Other Documents / Electronic signature methods when electronic submission is required
The rule sets forth the electronic signature methods the Department may require taxpayers to use when taxpayers are required to file returns, forms, and other documents by electronic means by an Act administered by the Department of Revenue, a Department rule, or the Civil Administrative Code of Illinois (Department of Revenue Law). The rulemaking also identifies the types of electronic signatures the Department will accept without the Department’s approval when taxpayers are not otherwise required to file returns, forms, and other documents by electronic means. The rulemaking also explains the procedure a taxpayer must follow when the taxpayer wishes to use an electronic signature to file returns, forms, and other documents by electronic means using an electronic signature that is not permitted by rule without approval by the Department.
- 1st Notice Begins: 04/04/2025
- 1st Notice Ends: 05/19/2025
- 2nd Notice Submitted:
- Formal JCAR Meeting:
- Final Rule:
Home Rule Municipal Retailers’ Occupation Tax / Changed the tax obligation for retailers making sales to Illinois customers from outside of this State
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: 04/02/2025
- Formal JCAR Meeting: 05/13/2025
- Final Rule:
Hotel Operators' Occupation Tax Act / Changed the tax obligation of re-renters of hotel rooms and hosting platforms
This rulemaking amends 86 Ill. Adm. Code Part 480, Hotel Operators' Occupation Tax Act (35 ILCS 145), to reflect the changes made to the Act by Public Act 103-0592 that address the tax obligations of re-renters of hotel rooms and hosting platforms. The rulemaking adds additional statutory definitions and updates the section on the exemption for foreign missions.
- 1st Notice Begins: 04/04/2025
- 1st Notice Ends: 05/19/2025
- 2nd Notice Submitted:
- Formal JCAR Meeting:
- Final Rule:
Illinois Gives Tax Credit Act / Implements the Illinois Gives Tax Credit Act
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: 04/11/2025
- Formal JCAR Meeting: 05/13/2025
- Final Rule:
Income Tax / Expand eligibility to include volunteer disaster relief workers
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: 02/18/2025
- Formal JCAR Meeting: 03/04/2025
- Final Rule:
Leveling the Playing Field for Illinois Retail Act / Changed the tax obligation for retailers making sales to Illinois customers from outside of this State
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: 04/02/2025
- Formal JCAR Meeting: 05/13/2025
- Final Rule:
Leveling the Playing Field for Illinois Retail Act / Impose a $1,000-per-month cap on the discount retailers may claim
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: 03/21/2025
- Formal JCAR Meeting: 04/08/2025
- Final Rule:
Municipal Motor Fuel Tax / Impose a $1,000-per-month cap on the discount retailers may claim
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: 03/21/2025
- Formal JCAR Meeting: 04/08/2025
- Final Rule:
Rental Purchase Agreement Occupation and Use Tax / Impose a $1,000-per-month cap on the discount merchants may claim
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: 03/21/2025
- Formal JCAR Meeting: 04/08/2025
- Final Rule:
Rental Purchase Agreement Occupation and Use Tax / Impose a $1,000-per-month cap on the discount merchants may claim
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: 03/21/2025
- Formal JCAR Meeting: 04/08/2025
- Final Rule:
Retailers' Occupation Tax / Changed the tax obligation for retailers making sales to Illinois customers from outside of this State
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: 04/02/2025
- Formal JCAR Meeting: 05/13/2025
- Final Rule:
Retailers' Occupation Tax / Impose a $1,000-per-month cap on the discount retailers may claim
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: 03/21/2025
- Formal JCAR Meeting: 04/08/2025
- Final Rule:
Retailers' Occupation Tax / Imposes Retailers’ Occupation Tax on leases of tangible personal property
This rulemaking amends Part 130, Retailers’ Occupation Tax, to implement Article 75 of Public Act 103-592 which imposes Retailers’ Occupation Tax on leases of tangible personal property beginning January 1, 2025. This change does not apply to leases of motor vehicles, watercraft, aircraft, and semitrailers, as defined in Section 1-187 of the Illinois Vehicle Code, that are required to be registered with an agency of this State.
This rulemaking also implements Public Act 98-628 which provides that the taxable “selling price” of first division and certain second division motor vehicles sold incident to the contemporaneous long-term lease of those motor vehicles is equal to the amount due under the lease contract rather than the amount the lessor pays the seller for the motor vehicle.
- 1st Notice Begins: 05/16/2025
- 1st Notice Ends: 06/30/2025
- 2nd Notice Submitted:
- Formal JCAR Meeting:
- Final Rule:
Service Occupation Tax / Impose a $1,000-per-month cap on the discount servicemen may claim
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: 03/21/2025
- Formal JCAR Meeting: 04/08/2025
- Final Rule:
Service Use Tax / Impose a $1,000-per-month cap on the discount servicemen may claim
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: 03/21/2025
- Formal JCAR Meeting: 04/08/2025
- Final Rule:
Use Tax / Changed the tax obligation for retailers making sales to Illinois customers from outside of this State
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: 04/02/2025
- Formal JCAR Meeting: 05/13/2025
- Final Rule:
Use Tax / Impose a $1,000-per-month cap on the discount retailers may claim
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: 03/21/2025
- Formal JCAR Meeting: 04/08/2025
- Final Rule: