Agencies
ServicesPossible online services disruption due to Internet related outage
Proposed Rules
For Questions or Comments on:
Electricity Excise Tax Law / Reflects new statutory developments and provide various technical changes
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: 10/08/2024
- 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
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:
Hotel Operators' Occupation Tax Act / Exclusion from tax to receipts renting rooms to a qualified organization providing disaster relief
This rulemaking amends Part 480, Hotel Operators' Occupation Tax to enact changes made by P.A. 103-0009 which were not addressed in previous rulemaking.
Section 480.101 is amended to extend the exclusion from tax to receipts from the renting of rooms to an entity organized and operated by an organization chartered by the United States Congress for the purpose of providing disaster relief and that possesses an active Exemption Identification Number issued by the Department.
- 1st Notice Begins: 05/10/2024
- 1st Notice Ends: 06/24/2024
- 2nd Notice Submitted: 08/09/2024
- Formal JCAR Meeting: 09/10/2024
- Final Rule: 09/25/2024
Income Tax / Quantum Computing Campuses Tax Credit, Live Theater Production Tax Credit, and the Local Journalism Sustainability Tax Credit
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 / Reflects new sunset dates for the Research and Development Credit and Student Assistance Contributions Credit
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:
Retailers' Occupation Tax / Timeframe for a taxpayer to respond to a second Information Document Request amendment
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:
Retailers' Occupation Tax / Electrical power generation equipment used primarily for production agriculture exemption
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
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:
Retailers' Occupation Tax / Materials, parts, equipment, components, and furnishings incorporated into or upon an aircraft to include aircraft engines or power plants exemption
This rulemaking amends Part 130, Retailers' Occupation Tax to enact changes made by P.A. 103-0009 which were not addressed in previous rulemaking.
Section 130.120 is amended to expand the exemption for materials, parts, equipment, components, and furnishings incorporated into or upon an aircraft to include aircraft engines or power plants. Extends the exemption to December 31, 2029.
Section 130.320 is amended to incorporate various changes to dates as well as the percentages of proceeds subject to tax from sales of gasohol, majority blended ethanol fuel, and mid-range ethanol blends.
- 1st Notice Begins: 05/10/2024
- 1st Notice Ends: 06/24/2024
- 2nd Notice Submitted: : 08/09/2024
- Formal JCAR Meeting: 09/10/2024
- Final Rule: 09/25/2024
Service Occupation Tax / Incorporate date changes and proceeds subject to tax from sales of gasohol, majority blended ethanol fuel, and mid-range ethanol blends
This rulemaking amends Part 140, Service Occupation Tax to enact changes made by P.A. 103-0009 which were not addressed in previous rulemaking.
Section 140.101 is amended to incorporate various changes to dates as well as the percentages of proceeds subject to tax from sales of gasohol, majority blended ethanol fuel, and mid-range ethanol blends.
Section 140.125 is amended to expand the exemption for materials, parts, equipment, components, and furnishings incorporated into or upon an aircraft to include aircraft engines or power plants. Extends the exemption to December 31, 2029.
- 1st Notice Begins: 05/10/2024
- 1st Notice Ends: 06/24/2024
- 2nd Notice Submitted: 08/09/2024
- Formal JCAR Meeting: 09/10/2024
- Final Rule: 09/25/2024
Telecommunications Excise Tax / Amendments to comply with the Internet Tax Freedom Act and changes to what is included in gross charges
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:
Use Tax / Incorporate date changes and proceeds subject to tax from sales of gasohol, majority blended ethanol fuel, and mid-range ethanol blends.
This rulemaking amends Part 105, Use Tax to enact changes made by P.A. 103-0009 which were not addressed in previous rulemaking.
Section 150.105 is amended to incorporate various changes to dates as well as the percentages of proceeds subject to tax from sales of gasohol, majority blended ethanol fuel, and mid-range ethanol blends.
- 1st Notice Begins: 05/10/2024
- 1st Notice Ends: 06/24/2024
- 2nd Notice Submitted: 08/09/2024
- Formal JCAR Meeting: 09/10/2024
- Final Rule: 09/25/2024