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Proposed Rules

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Update sections 101 and 105 of the Amnesty Program

86 Ill. Adm. Code 520 - Sections 520.101, 520.105

This rulemaking updates sections 101 and 105 of the Amnesty Program rules to accommodate the new amnesty program running October 1 through November 17, 2025

  • 1st Notice Begins: 08/22/2025
  • 1st Notice Ends: 10/06/2025
  • 2nd Notice Submitted: 10/16/2025
  • Formal JCAR Meeting:  11/18/2025
  • Final Rule: 

Imposes Retailers’ Occupation Tax on leases of tangible personal property

86 III. Adm. Code 130 - 130.101, 130.102, 130.103, 130.110, 130.115, 130.201, 130.205, 130.210, 130.220, 130.305, 130.311, 130.330, 130.340, 130.350, 130.351, 130.454, 130.455, 130.1934, 130.1946, 130.1947, 130.1948, 130.1957, 130.2010, 130.2011, 130.2012, 130.2013, 130.ILLUSTRATION E

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:

Implementing the Property Tax Code

86 Ill. Adm. Code 110

The proposed rule (i.e., amendment to Section 110.160) is required under Section 2-10 of the Property Tax Code (35 ILCS 200/2-10) (Section 2-10). Section 2-10 requires the Illinois Department of Revenue (IDOR) to promulgate multi-township assessment districts (MTADs) every ten years. Certification of these new MTADs was made by February 1, 2024 for election purposes. In order to comply with Section 2-10, this rulemaking updates 86 Ill. Adm. Code 110.160 (Section 110.160).

  • 1st Notice Begins: 6/13/25
  • 1st Notice Ends: 8/11/2025

For more information or questions, please email rev.gco@illinois.gov.