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Letter Rulings
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Regulations
Regulations - Section 130.310 - Food, Soft Drinks and Candy
Regulations - Section 100.9720 - Nexus
Regulations - Section 130.110 - Occasional Sales
Regulations - Section 130.120 - Non-Taxable Transactions
Regulations - Section 130.225 - Drop Shipment
Regulations - Section 130.305 - Farm Machinery and Equipment
Regulations - Section 130.311 - Drugs, Medicines, Medical Appliances, and Grooming and Hygiene Products
Regulations - Section 130.325 - Graphic Arts Machinery and Equipment
Regulations - Section 130.330 - Manufacturing Machinery and Equipment
Regulations - Section 130.340 - Rolling Stock
Regulations - Section 130.401 - Meaning of Gross Receipts
Regulations - Section 130.415 - Transportation and Delivery Charges
Regulations - Section 130.450 - Installation, Alteration and Special Service Charges
Regulations - Section 130.605 - Sales of Property Originating in Illinois; Questions of Interstate Commerce
Regulations - Section 130.1915 - Auctioneers and Agents
Regulations - Section 130.1935 - Computer Software
Regulations - Section 130.1940 - Construction Contractors and Real Estate Developers
Regulations - Section 130.2005 - Persons Engaged in Non-Profit Service
Regulations - Section 130.2010 - Persons Who Rent or Lease the Use of Tangible Personal Property to Others
Regulations - Section 130.2070 - Sales of Containers, Wrapping and Packing Materials and Related Products
Regulations - Section 130.2075 - Sales To Construction Contractors, Real Estate Developers and Speculative Builders
Regulations - Section 130.2105 - Sellers of Newspapers, Magazines, etc.
Regulations - Section 130.2125 - Discount Coupons, Gift Situations, Trading Stamps, Automobile Rebates and Dealer Incentives
Regulations - Section 130.2145 - Vendors of Meals
Regulations - Section 130.2155 - Tax Liability of Sign Vendors
Regulations - Section 140.105 - Calculation of Tax Incurred by Servicemen - Threshold Determination of Cost Ratio
Regulations - Section 140.106 - When Cost Ratio is 35% or Greater, Service Occupation Tax Liability Is Incurred by Servicemen on Their Selling Price
Regulations - Section 140.108 - "De Minimis" Servicemen Who Incur Use Tax on Their Cost Price
Regulations - Section 140.109 - "De Minimis" Servicemen Who Incur Service Occupation Tax on Their Cost Price
Regulations - Section 150.802 - Trade Show Appearances
Regulations - Section 150.803 - Wayfair Nexus – Nexus Without Physical Presence – Provisions Controlling from October 1, 2018 through December 31, 2020
News Archive
Compliance Alert - Compliance and Reporting Issues for Form ST-1, Sales and Use Tax Return
Resource Page for Taxes on Cannabis Sales-UPDATED
Retailer Resource Page
IDOR Waives Late Estimated Payment Penalty for Newly Enacted Entity-Level Tax
Local Governments: Fiscal Year 2022 Estimate for Replacement Taxes
Notice of Penalty and Interest Relief for IFTA Regarding COVID-19
Upcoming Changes for MyTax Illinois
Local Governments: Fiscal Year 2021 Estimate for Replacement Taxes
Local Government Rate Changes to Take Effect January 1, 2022
Local Government Revenue Recapture Act
Taxpayers Affected by Hurricane Ian
2022 Cook County Final Multiplier Announced
Change in the Motor Fuel Use Tax Rate, Effective January 1, 2023, through June 30, 2023
Change in the Motor Fuel Tax Rate, Effective January 1, 2023, through June 30, 2023
Sales Tax Rate Change Summary, Effective January 1, 2023
2023 Illinois Tax Filing Season Begins January 23
What’s New for Illinois Income Taxes
FY 2023-09, Enforcement of the Illinois Secure Choice Savings Program Act
Illinois Department of Revenue Reminds Eligible Taxpayers to Take Advantage of Senior Citizens Tax Deferral Program
Reminder: April 18 Filing Deadline is Quickly Approaching
FY 2023-14, Illinois Tax Filing and Payment Extensions Due to March 2023 Tornadoes News Article
FY 2023-15, Summary of Sales Tax Rate Changes for Aviation Fuel, Effective July 1, 2023
FY 2023-20, Sales Tax Rate Change Summary, Effective July 1, 2023
FY 2023-16, Change in the Motor Fuel Tax Rate, Effective July 1, 2023, through June 30, 2024
FY 2023-17, Change in the Motor Fuel Use Tax Rate, Effective July 1, 2023, through December 31, 2023
FY 2023-21, Rental Housing Support Program Fund State Surcharge Rate Change
FY 2023-22, Grocery Tax Suspension Period Concludes June 30, 2023
FY 2023-23, New Sustainable Aviation Fuel Purchase Credit Enacted
FY 2024-01, Hotel Operators’ Occupation Tax Exemption for Qualifying Organizations
FY 2024-02, Personal Exemption Allowance Amount Changes
Governor Pritzker Waives Penalties, Interest for Taxpayers Affected by Severe Weather
Master List under Section 8-11-2.5 of the Illinois Municipal Code
FY Bulletin 2024-03, IDOR Abates Late Estimated Payment Penalties for Filers Who Elected to Pay Pass-through Entity Tax
Back-to-School Tax Benefits Available for both Parents and Educators
FY 2024-04, Prepaid Wireless E911 Surcharge Rate Change
FY 2024-05, Simplified Municipal Telecommunications Tax Rate Changes Effective January 1, 2024
Gov. Pritzker Announces Tax Relief for Individuals and Businesses Affected by the Conflict in the Middle East
FY 2024-06, Summary of County Motor Fuel Tax Rate Changes, Effective January 1, 2024
FY 2024-07, Municipal and County Cannabis Retailers’ Occupation Tax Rate Changes, Effective January 1, 2024
FY 2024-08, Retailers’ Occupation Tax and Updated Threshold Guidance for Remote Retailers and Marketplace Facilitators as set forth by the Leveling the Playing Field for Illinois Retail Act
Cook County Severe Weather and Flooding Waivers
FY 2024-09, Sales Tax Rate Change Summary, Effective January 1, 2024
FY 2024-10, Summary of Municipal Motor Fuel Tax Rate Changes, Effective January 1, 2024
IDOR Offers Online Safety Tips as Black Friday and Holiday Shopping Season Approaches
FY 2024-11, Prepaid Wireless E911 Surcharge Rate Change, Effective January 1, 2024
Join Us For Our Tax Education Webinar - December 19, 2023
FY 2024-12, Changes to Parking Excise Tax Booking Intermediaries’ Obligations to Collect and Remit the Tax
FY 2024-13, Form ST-1 and Form PST-1 Changes for New Motor Fuel Classifications, Effective January 1, 2024
FY 2024-17, The Invest in Kids Scholarship Tax Credit Program to Sunset December 31, 2023
FY 2024-16, New Exemption for Military Purchases Made by Active Duty US Armed Forces Personnel, Effective January 1, 2024
FY 2024-14, Change in the Motor Fuel Use Tax Rate, Effective January 1, 2024, through June 30, 2024
Illinois Department of Revenue Provides Taxpayers with Tips to Prepare for Next Year's Tax Season
FY 2024-15, New Payment Equals Agreement Statute Effective January 1, 2024, for Sales, Use, and Excise Taxes and Fees
FY 2024-18, What's New for Illinois Income Taxes
Illinois Department of Revenue Announces Start to 2024 Income Tax Season
Free Tax Preparation Resources
Governor Pritzker and the Illinois Department of Revenue Encourage Taxpayers to Take Advantage of Illinois' Expanded, Earned Income Tax Credit
Illinois Department of Revenue Reminds Taxpayers about Availability of Senior Citizens Tax Deferral Program
FY 2024-19, Illinois Sales Tax Treatment of Point-Of-Sale Transfer of Federal Clean Vehicle Tax Credits
Join Us For Our Tax Education Webinar - March 21, 2024
Illinois Tobacco Uniformity Project Resource Page
Department of Revenue Reminds Taxpayers that April 15 Filing Deadline is Quickly Approaching
Addendum issued for Form IL-1065 Instructions
FY 2024-20, Municipal and County Cannabis Retailers’ Occupation Tax Rate Changes, Effective July 1, 2024
FY 2024-21, Summary of Municipal Motor Fuel Tax Rate Changes, Effective July 1, 2024
FY 2024-22, Change in the County Motor Fuel Tax Rate, Effective July 1, 2024, through June 30, 2025
FY 2024-23, Change in the Motor Fuel Tax Rate, Effective July 1, 2024, through June 30, 2025
FY 2024-24, Change in the Motor Fuel Use Tax Rate, Effective July 1, 2024, through December 31, 2024
FY 2024-25, Sales Tax Rate Change Summary, Effective July 1, 2024
2023 Cook County Final Multiplier Announced
FY 2024-26, Summary of Sales Tax Rate Changes for Aviation Fuel, Effective July 1, 2024
May 2024 PPRT Statement
FY 2024-27, Rate Change for Out-of-State Depreciation on Motor Vehicle Use Tax, Effective July 1, 2024
Compliance Alert - Sales Made to Medicare Administrative Contractors
FY 2024-29, Hotel Operators’ Occupation Tax Updates for Operators and Re-Renters of Hotel Rooms
FY 2025-03, Relief for Filers of Form ST-556 and ST-556-LSE on Computerized Vehicle Registration Outage
FY 2025-01, Guidance for Corporations Affected by Changes to Net Loss Deduction Limitation for Tax Years Ending On or After December 31, 2024
FY 2025-02, Prepaid Wireless E911 Surcharge Rate Change, Effective August 5, 2024
Fiscal Year 2025 Estimate for Replacement Taxes Now Available
FY 2025-06, New Sales Tax Exemption for Qualified Purchases of Home-Delivered Meals, Effective July 1, 2024
IDOR Reminds Eligible Taxpayers of Back-to-School Tax Benefits
IDOR Third Quarter Tax Education Webinar
FY 2025-05, Prepaid Wireless E911 Surcharge Rate Change, Effective November 1, 2024
FY 2025-07, Simplified Municipal Telecommunications Tax Rate Changes Effective January 1, 2025
Governor Pritzker Temporarily Suspends IFTA/MFUT Requirements Due to Hurricanes Milton & Helene
Multiple Tax Deadlines Postponed for Illinois' July Storm Victims
FY 2025-04, Retailers’ Discount for Certain Tax Returns Capped at $1,000 Per Month
FY 2025-08, Summary of Municipal Motor Fuel Tax Rate Changes, Effective January 1, 2025
FY 2025-09, Municipal and County Cannabis Retailers’ Occupation Tax Rate Changes, Effective January 1, 2025
40th Anniversary of Springfield's Willard Ice Building
FY 2025-11, Retailers’ Allowance for Certain Transaction Returns Capped at $1,000 Per Month
FY 2025-12, Sales Tax Rate Change Summary, Effective January 1, 2025
Join us for our Tax Education Webinar – December 3, 2024
FY 2025-10, Retailers’ Occupation Tax Guidance for Out-of-State Retailers and Certain Illinois Retailers, Effective January 1, 2025
Register for our 2024 Fed/State Webinar – One Webinar, Three Dates!
Press Releases Archive
Publications
Compliance Alerts
CA-2024-01, Compliance Alert - Sales Made to Medicare Administrative Contractors (June 2024)
CA-2023-01, Compliance Alert - Improper Reporting of Grocery Tax Suspension Sales on Form ST-1 (September 2022)
CA-2021-02-A, Compliance Alert - Tax Remittance Obligations for the Metropolitan Pier and Exposition Authority (MPEA) Retailers’ Occupation Tax on Food and Beverages Under the New Marketplace Facilitator Law (October 2021)
CA-2021-01-A, Compliance Alert - Tax Collection Obligations of Remote Retailers, Marketplace Sellers, and Marketplace Facilitators for Chicago Home Rule Municipal Soft Drink Retailers’ Occupation Tax, Prepaid Wireless E911 Surcharge, and Illinois Telecommunications Access Corporation Assessment (October 2021)
CA-2021-05, Compliance Alert - Compliance and Reporting Issues for Form ST-1, Sales and Use Tax Return (June 2021)
CA-LG-2021-01, Compliance Alert to Local Governments - Clarification issued to municipalities with business districts regarding proper reporting of addresses (June 2021)
CA-2021-03, Compliance Alert - Proper Taxation of Cannabis Concentrates by Illinois Dispensaries (April 2021)
CA-2020-2, Compliance Alert - Cannabis Dispensaries Charging the Incorrect Tax Rates on Cannabis Sales (January 2020)
CA-2020-1, Compliance Alert - Food Vendors Neglecting to Collect Illinois Sales Tax on Sales of Ready-Made Meals for School Lunch Programs (October 2019)
Informational Bulletins
Change in the Motor Fuel Tax Rate, Effective July 1, 2023, through June 30, 2024
Rental Housing Support Program Fund State Surcharge Rate Change
Hotel Operators’ Occupation Tax Exemption for Qualifying Organizations
Personal Exemption Allowance Amount Changes
New Sustainable Aviation Fuel Purchase Credit Enacted
FY 2023-22, Grocery Tax Suspension Period Concludes June 30, 2023
Prepaid Wireless E911 Surcharge Rate Change
Simplified Municipal Telecommunications Tax Rate Changes Effective January 1, 2024
Summary of County Motor Fuel Tax Rate Changes, Effective January 1, 2024
Municipal and County Cannabis Retailers’ Occupation Tax Rate Changes, Effective January 1, 2024
Retailers’ Occupation Tax and Updated Threshold Guidance for Remote Retailers and Marketplace Facilitators as set forth by the Leveling the Playing Field for Illinois Retail Act
Sales Tax Rate Change Summary, Effective January 1, 2024
IDOR Abates Late Estimated Payment Penalties for Filers Who Elected to Pay Pass-through Entity Tax
Summary of Municipal Motor Fuel Tax Rate Changes, Effective January 1, 2024
Prepaid Wireless E911 Surcharge Rate Change, Effective January 1, 2024
Changes to Parking Excise Tax Booking Intermediaries’ Obligations to Collect and Remit the Tax
Form ST-1 and Form PST-1 Changes for New Motor Fuel Classifications, Effective January 1, 2024
What's New for Illinois Income Taxes
The Invest in Kids Scholarship Tax Credit Program to Sunset December 31, 2023
New Exemption for Military Purchases Made by Active Duty US Armed Forces Personnel, Effective January 1, 2024
Change in the Motor Fuel Use Tax Rate, Effective January 1, 2024, through June 30, 2024
New Payment Equals Agreement Statute Effective January 1, 2024, for Sales, Use, and Excise Taxes and Fees
Illinois Sales Tax Treatment of Point-Of-Sale Transfer of Federal Clean Vehicle Tax Credits
Municipal and County Cannabis Retailers’ Occupation Tax Rate Changes, Effective July 1, 2024
Summary of Municipal Motor Fuel Tax Rate Changes, Effective July 1, 2024
Change in the Motor Fuel Use Tax Rate, Effective July 1, 2024, through June 30, 2025
Change in the Motor Fuel Use Tax Rate, Effective July 1, 2024, through June 30, 2025
Change in the Motor Fuel Use Tax Rate, Effective July 1, 2024, through December 31, 2024
Sales Tax Rate Change Summary, Effective July 1, 2024
Summary of Sales Tax Rate Changes for Aviation Fuel, Effective July 1, 2024
Rate Change for Out-of-State Depreciation on Motor Vehicle Use Tax, Effective July 1, 2024
Hotel Operators’ Occupation Tax Updates for Operators and Re-Renters of Hotel Rooms
Relief for Filers of Form ST-556 and ST-556-LSE on Computerized Vehicle Registration Outage
FY 2025-01, Guidance for Corporations Affected by Changes to Net Loss Deduction Limitation for Tax Years Ending On or After December 31, 2024
FY 2025-02, Prepaid Wireless E911 Surcharge Rate Change, Effective August 5, 2024
FY 2025-06, New Sales Tax Exemption for Qualified Purchases of Home-Delivered Meals, Effective July 1, 2024
Prepaid Wireless E911 Surcharge Rate Change, Effective November 1, 2024
Simplified Municipal Telecommunications Tax Rate Changes Effective January 1, 2025
FY 2025-04, Retailers’ Discount for Certain Tax Returns Capped at $1,000 Per Month
Summary of Municipal Motor Fuel Tax Rate Changes, Effective January 1, 2025
Municipal and County Cannabis Retailers’ Occupation Tax Rate Changes, Effective January 1, 2025
FY 2025-11, Retailers’ Allowance for Certain Transaction Returns Capped at $1,000 Per Month
FY 2025-12, Sales Tax Rate Change Summary, Effective January 1, 2025
FY 2025-10, Retailers’ Occupation Tax Guidance for Out-of-State Retailers and Certain Illinois Retailers, Effective January 1, 2025
Tax Publications
Pass-through Entity Information (Publication 129) - Tax Publications
States with Substantially Similar Entity-Level Tax as Illinois
Pub-121, Illinois Income Tax Withholding for Household Employees
Pub-108, Illinois Property Tax Credit
Pub-105, Illinois Estimated Payments Requirements for Individuals and Businesses
Pub-119, Illinois Schedule NR for Individuals
Pub-132, Illinois Earned Income Tax Credit (EITC) Information
Pub-110, Forms W-2, W-2c, W-2G, and 1099 Filing and Storage Requirements for Employers and Payers, including 1099-K Electronic Filing Requirements
Pub-101, Income Exempt from Tax
Pub-102, Illinois Filing Requirements for Military Personnel
Pub-120, Retirement Income
Pub-125, Injured and Innocent Spouse Relief
Pub-112, Education Expense Credit General Rules and Requirements for Schools, Home Schools, Parents, and Guardians
Pub-111, Illinois Schedule CR for Individuals
Pub-103, Penalties and Interest for Illinois Taxes
Pub-124, Construction Terminology
Pub-113, Retailer’s Overview of Sales and Use Tax, Prepaid Wireless E911 Surcharge, and Illinois Telecommunications Access Corporation (ITAC) Assessment
Pub-113, Registering Your Business
Pub-113, Requirements for Retailers Who File Form ST-1
Pub-113, Keeping Complete and Accurate Records
Pub-130, Who is Required to Withhold Illinois Income Tax
Pub-130, General Information
Pub-130, Withholding Illinois Income Tax for My Employees
Pub-130, Withholding Illinois Income Tax for Lottery or Gambling Winnings
Pub-130, Withholding Illinois Income Tax for Purchases of the Rights to Lottery Winnings
Pub-130, Illinois Income Tax Forms for Determining Withholding from Employees and Lottery or Gambling Winners
Pub-115, County Motor Fuel Tax
Pub-115, Registering Your Business
Pub-115, Business Requirements for Retailers who File Form CMFT-1
Senior Citizens Real Estate Tax Deferral Program
Illinois Audit Information
Dyed Diesel Fuel Enforcement Program
Reporting Taxable Sales of Manufactured Homes
Informal Conference Board Review
An Overview of the Property Tax Extension Limitation Law by Referendum
Tax Information
Charity Gaming Taxes
Excise & Utilities Taxes
Excise Tax Questions
Electronic Cigarettes FAQ - Excise & Utilities Taxes
Parking Excise Tax FAQ - Excise & Utilities Taxes
Income and Replacement Taxes
Motor Fuel Taxes
Motor Fuel Tax Website Feedback
Other Taxes
Cannabis Tax Frequently Asked Questions - Other Taxes
Withholding Income Tax
Property Taxes
Sales Taxes
Frequently Asked Questions (FAQs) for Marketplace Facilitators, Marketplace Sellers, and Remote Retailers
Sales and Use Tax Definitions
Tax Rates
Tax Statistics
Annual Reports
Annual Unified Economic Development Budget
Cigarette and Tobacco Product Tax Collections
Cigarette Tax Act Statistical Annual Report for New and Renewal License and Permit Applications
Daily Collections from Major Revenue Sources
Individual Income Tax Stratifications
Liquor Gallonage Reports
2024 ETD-00250
2024 ETD-00250-W
2024 ETD-00250-A
2023 ETD-00250
2023 ETD-00250-W
2023 ETD-00250-A
Statistics
Monthly Collections Remitted to the State Comptroller
Property Tax Statistics
Sales Tax Statistics
Voluntary Charitable Donations Report
Video Library
Cigarette and Tobacco Product Tax Collections
Cigarette and Tobacco Tax Collections FY 2025
Cigarette and Tobacco Tax Collections FY 2024
Cigarette and Tobacco Tax Collections FY 2023
Agencies
Services