Source: http://www.tax.illinois.gov/LegalInformation/LetterRulings/st/2016/
Timestamp: 2018-02-19 17:38:16
Document Index: 693004014

Matched Legal Cases: ['arts 130', 'arts 130', 'art 495', 'arts 130', 'arts 130', 'arts 130', 'arts 130', 'art 140', 'arts 130']

2016 Sales Tax Letter Rulings
ST 16-0069-GIL 12/30/2016 Nexus This letter discusses nexus. See Quill Corp. v. North Dakota, 112 S.Ct. 1904 (1992). (This is a GIL.)
St 16-0068 GIL 12/27/2016 Sale of Service If tangible personal property is transferred to the customer incident to a sale of service, then Service Occupation Tax would apply. See 86 Ill. Adm. Code Parts 130 and 140. (This is a GIL.)
ST 16-0067 GIL 12/27/2016 Manufacturing Machinery and Equipment Generally, photocopiers do not qualify for the manufacturing machinery and equipment exemption. See 86 Ill. Adm. Code 130.330. (This is a GIL.)
ST 16-0066-GIL 12/19/2016 Sale At Retail If no tangible personal property is transferred to the customer, then no Illinois Retailers’ Occupation Tax or Service Occupation Tax would apply. See 86 Ill. Adm. Code Parts 130 and 140. (This is a GIL.)
ST 16-0065-GIL 12/15/2016 Delivery Charges This letter discusses transportation and delivery charges. 86 Ill. Adm. Code 130.415. (This is a GIL.)
ST 16-0064-GIL 11/23/2016 Miscellaneous Diesel fuel consumed or used in the operation of ships, barges, or vessels, that are used primarily in or for the transportation of property in interstate commerce for hire on rivers bordering on this State and delivered by a licensed receiver to the purchaser’s barge, ship, or vessel while it is afloat upon that bordering river is exempt from the Environmental Impact Fee and the Motor Fuel Tax. See 415 ILCS 125/310 and 35 ILCS 505/2a. (This is a GIL.)
ST 16-0063-GIL 11/14/2016 Delivery Charges This letter discusses transportation and delivery charges in light of the decision in Kean v. Wal-Mart Stores, Inc., 235 Ill. 2d 351, 919 N.E.2d 926 (2009). See 86 Ill. Adm. Code 130.415. (This is a GIL.)
ST 16-0062-GIL 11/03/2016 Sale At Retail Most retailers will not act as a construction contractor. If a purchaser buys an appliance from a retailer and the purchaser contracts with the retailer separately for installation, the seller must pay ROT on receipts received from the sale of the dishwasher. Installation would only be taxable if it was included in the selling price of the product. 86 Ill. Adm. Code 130.1940. (This is a GIL.)
ST 16-0061-GIL 11/02/2016 Motor Vehicles This letter responds to a survey concerning taxation of vehicles. (This is a GIL.)
ST 16-0060-GIL 11/02/2016 Farm Machinery and Equipment An aircraft used primarily in production agriculture may qualify for the farm machinery and equipment exemption. See 86 Ill. Adm. Code 130.305. (This is a GIL.)
ST 16-0059-GIL 11/02/2016 Leasing If lessee, under a true lease, agrees to reimburse the lessor for its Use Tax liability and lessee subsequently buys the leased vehicle, the lessee owes sales tax on his purchase price of the car. See 86 Ill. Adm. Code 130.2010(b) and 86 Ill. Adm. Code 130.2013(h).
ST 16-0058-GIL 11/01/2016 Hotel Operators’ Tax This letter discusses the Hotel Operators’ Tax Act. See 86 Ill. Adm. Code 480.101(b)(3). (This is a GIL.)
ST 16-0057-GIL 11/01/2016 Hotel Operators’ Tax This letter discusses the Hotel Operators’ Tax Act. See 86 Ill. Adm. Code 480.101(b)(3). (This is a GIL.)
ST 16-0056-GIL 11/01/2016 Repairs The taxability of maintenance agreements depends upon whether charges for the agreements are included in the selling price of the tangible personal property. See 86 Ill. Adm. Code 140.141 and 140.301. (This is a GIL.)
ST 16-0055-GIL 11/01/2016 Cigarette Tax Act This letter discusses distributor licenses. 35 ILCS 130/1; 86 Ill. Adm. Code 440.50. (This is a GIL.)
ST 16-0054-GIL 10/03/2016 Leasing If persons who are engaged in the business of selling tangible personal property to purchasers for use or consumption purport to rent or lease the use of any such property to a nominal lessee or bailee, but in fact sell such tangible personal property to the nominal lessee or bailee for use or consumption, all of the receipts received by the lessor/retailer under such a conditional sales contract are subject to Retailers' Occupation Tax. See 86 Ill. Adm. Code 130.2010. (This is a GIL).
ST 16-0053-GIL 10/03/2016 Delivery Charges This letter discusses transportation and delivery charges in light of the decision in Kean v. Wal-Mart Stores, Inc., 235 Ill. 2d 351, 919 N.E.2d 926 (2009). See 86 Ill. Adm. Code 130.415. (This is a GIL.)
ST 16-0052-GIL 09/30/2016 Hotel Operators' Tax This letter discusses the Hotel Operators’ Tax Act. See 86 Ill. Adm. Code 480.101(b)(3). (This is a GIL.)
ST 16-0051-GIL 09/30/2016 Leasing Information regarding the tax liabilities in lease situations may be found at 86 Ill. Adm. Code 130.220 and 86 Ill. Adm. Code 130.2010. (This is a GIL.)
ST 16-0050-GIL 09/30/2016 Construction Contractors When a construction contractor permanently affixes tangible personal property to real property, the contractor is deemed the end user of that tangible personal property. As the end user, the contractor incurs Use Tax on the cost price of that tangible personal property. See 86 Ill. Adm. Code 130. 1940 and 86 Ill. Adm. Code 130.2075. (This is a GIL.)
ST 16-0049-GIL 09/28/2016 Use Tax The Use Tax Act imposes a tax upon the privilege of using in this State tangible personal property purchased at retail from a retailer. 35 ILCS 105/3.
ST 16-0048-GIL 09/27/2016 Motor Vehicles The Department will not approve the accuracy of private legal publications. (This is a GIL.)
ST 16-0047-GIL 09/21/2016 Delivery Charges This letter discusses into plane fees in light of the decision in Kean v. Wal-Mart Stores, Inc., 235 Ill. 2d 351, 919 N.E.2d 926 (2009). See 86 Ill. Adm. Code 130.415. (This is a GIL)
ST 16-0046-GIL 09/15/2016 Returns The exemption from Retailers’ Occupation Tax for sales of biodiesel blends with more than 10% biodiesel includes biodiesel blends with more than 10% but less than 11% biodiesel and, until the Form is changed, may be reported on Form ST-1 under “Other motor fuel deductions.” See 35 ILCS 120/2-10. (This is a GIL.)
ST 16-0045-GIL 09/14/2016 Construction Contractors When landscape contractors purchase items of tangible personal property that will not be permanently affixed to real estate, the supplier incurs Retailers’ Occupation Tax and the contractors must pay Use Tax to their suppliers. See 86 Ill. Adm. Code 130.1940. (This is a GIL.)
ST 16-0044-GIL 09/07/2016 Telecommunications Excise Tax The Telecommunications Excise Tax is imposed upon the act or privilege of originating or receiving intrastate or interstate telecommunications in Illinois at the rate of 7% of the gross charges for such telecommunications purchased at retail from retailers. See 86 Ill. Adm. Code Part 495. (This is a GIL).
ST 16-0043-GIL 09/29/2016 Manufacturing Machinery & Equipment This letter clarifies and corrects part of the Department’s previous response provided in our General Information Letter dated September 29, 1999, ST 99-0296, wherein we incorrectly stated that the rules exempt gases that are consumed in a manufacturing process. NOTE: Gases are not generally exempt under Section 130.330(c)(3).
ST 16-0042-GIL 09/29/2016 Manufacturing Machinery & Equipment This letter clarifies and corrects part of the Department’s previous response provided in our General Information Letter dated April 1, 2011, ST 11-0021, wherein we incorrectly stated that the rules exempt gases that are consumed in a manufacturing process. NOTE: Gases are not generally exempt under Section 130.330(c)(3).
ST 16-0041-GIL 09/29/2016 Manufacturing Machinery & Equipment This letter clarifies and corrects part of the Department’s previous response provided in our General Information Letter dated August 31, 2009, ST 09-0112, wherein we incorrectly stated that the rules exempt gases that are consumed in a manufacturing process. NOTE: Gases are not generally exempt under Section 130.330(c)(3).
ST 16-0040-GIL 09/28/2016 Manufacturing Machinery & Equipment This letter clarifies and corrects part of the Department’s previous response provided in our General Information Letter dated July 31, 2009, ST 09-0101, wherein we incorrectly stated that the rules exempt gases that are consumed in a manufacturing process. NOTE: Gases are not generally exempt under Section 130.330(c)(3).
ST 16-0039-GIL 08/30/2016 Delivery Charges This letter discusses transportation and delivery charges in light of the decision in Kean v. Wal-Mart Stores, Inc., 235 Ill. 2d 351, 919 N.E.2d 926 (2009). (This is a GIL.)
ST 16-0038-GIL 08/18/2016 Computer Software A provider of software as a service is acting as a serviceman. If the provider does not the transfer any tangible personal property to the customer, then the transaction generally would not be subject to Retailers’ Occupation Tax, Use Tax, Service Occupation Tax, or Service Use Tax. If the provider transfers to the customer an API, applet, desktop agent, or a remote access agent to enable the customer to access the provider’s network and services, it appears the subscriber is receiving computer software that is subject to tax. See 86 Ill. Adm. Code Parts 130 and 140. (This is a GIL.)
ST 16-0037-GIL 08/18/2016 Miscellaneous This letter is in response to your letter dated June 10, 2016, in which you request information. The Department issues two types of letter rulings. Private Letter Rulings (“PLRs”) are issued by the Department in response to specific taxpayer inquiries concerning the application of a tax statute or rule to a particular fact situation. A PLR is binding on the Department, but only as to the taxpayer who is the subject of the request for ruling and only to the extent the facts recited in the PLR are correct and complete. Persons seeking PLRs must comply with the procedures for PLRs found in the Department’s regulations at 2 Ill. Adm. Code 1200.110. The purpose of a General Information Letter (“GIL”) is to direct taxpayers to Department regulations or other sources of information regarding the topic about which they have inquired. A GIL is not a statement of Department policy and is not binding on the Department. See 2 Ill. Adm. Code 1200.120. You may access our website at tax.illinois.gov to review regulations, letter rulings and other types of information relevant to your inquiry.
ST 16-0036-GIL 08/18/2016 Enterprise Zones The enterprise zone building materials exemption is explained in Section 130.1951 of the Department’s regulations. See 86 Ill. Adm. Code 130.1951. (This is a GIL.)
ST 16-0035-GIL 08/17/2016 Computer Software A provider of software as a service is acting as a serviceman. If the provider does not the transfer any tangible personal property to the customer, then the transaction generally would not be subject to Retailers’ Occupation Tax, Use Tax, Service Occupation Tax, or Service Use Tax. If the provider transfers to the customer an API, applet, desktop agent, or a remote access agent to enable the customer to access the provider’s network and services, it appears the subscriber is receiving computer software that is subject to tax. See 86 Ill. Adm. Code Parts 130 and 140. (This is a GIL.)
ST 16-0034-GIL 08/17/2016 Computer Software A provider of software as a service is acting as a serviceman. If the provider does not the transfer any tangible personal property to the customer, then the transaction generally would not be subject to Retailers’ Occupation Tax, Use Tax, Service Occupation Tax, or Service Use Tax. If the provider transfers to the customer an API, applet, desktop agent, or a remote access agent to enable the customer to access the provider’s network and services, it appears the subscriber is receiving computer software that is subject to tax. See 86 Ill. Adm. Code Parts 130 and 140. (This is a GIL.)
ST 16-0033-GIL 08/17/2016 Computer Software A provider of software as a service is acting as a serviceman. If the provider does not the transfer any tangible personal property to the customer, then the transaction generally would not be subject to Retailers’ Occupation Tax, Use Tax, Service Occupation Tax, or Service Use Tax. If the provider transfers to the customer an API, applet, desktop agent, or a remote access agent to enable the customer to access the provider’s network and services, it appears the subscriber is receiving computer software that is subject to tax. See 86 Ill. Adm. Code Parts 130 and 140. (This is a GIL.)
ST 16-0032-GIL 07/29/2016 Telecommunications Excise Tax The Telecommunications Excise Tax is imposed upon the act or privilege of originating or receiving intrastate or interstate telecommunications in Illinois. See 35 ILCS 630/1 et seq.
ST 16-0031-GIL 07/29/2016 Service Occupation Tax This letter discusses the methods for calculating Service Occupation Tax on sales made to Medicare and Medicaid. See 86 Ill. Adm. Code 140.108. (This is a GIL.)
ST 16-0030-GIL 07/21/2016 Gross Receipts When a retailer allows a purchaser a discount from the selling price on the basis of a coupon for which the retailer receives no reimbursement from any source, the amount of such discount is not included in gross receipts for calculating Retailers’ Occupation Tax liability. See 86 Ill. Adm. Code 130.2125. (This is a GIL).
ST 16-0029-GIL 07/20/2016 Computer Software This letter discusses the taxability of computer software and charges related to the sale of software. See 86 Ill. Adm. Code 130.1935. (This is a GIL.)
ST 16-0028-GIL 07/08/2016 Manufacturing Machinery & Equipment Under the Retailers’ Occupation Tax Act, the manufacturing machinery and equipment exemption is available for machinery and equipment used primarily (over 50% of the time) in the manufacturing or assembling of tangible personal property for wholesale or retail sale or lease. The manufacturing process is the production of articles of tangible personal property or assembling different articles of tangible personal property by procedures commonly regarded as manufacturing, processing, fabricating, or refining which changes some existing material or materials into a material with a different form, use or name. These changes must result from the process in question and be substantial and significant. See 86 Ill. Adm. Code 130.330. (This is a GIL.)
ST 16-0027-GIL 06/02/2016 Miscellaneous Occupation taxes imposed by units of local government that are administered by the Illinois Department of Revenue generally are subject to the same exemptions contained in the State Retailers’ Occupation Tax Act. See 86 Ill. Adm. Code 693.120. (This is a GIL.)
ST 16-0026-GIL 06/20/2016 Enterprise Zones The enterprise zone building materials exemption is explained in Section 130.1951 of the Department’s regulations. See 86 Ill. Adm. Code 130.1951. (This is a GIL.)
ST 16-0025-GIL 06/09/2016 Service Occupation Tax This letter concerns tax imposed on tangible personal property transferred incident to sales of service to persons covered by Medicaid or Medicare. See 86 Ill. Adm. Code Part 140. (This is a GIL.)
ST 16-0024-GIL 06/03/2016 Nexus A retailer maintaining a place of business in Illinois must collect tax from users in accordance with the Retailers’ Occupation Tax Act and the Use Tax Act by adding the tax to the selling price of tangible personal property, when sold for use. See 86 Ill. Adm. 150.401. (This is a GIL.)
ST 16-0023-GIL 06/02/2016 Farm Machinery and Equipment The sale of certain types of tangible personal property used in production agriculture is not subject to Illinois Retailers’ Occupation Tax and Use Tax. See 35 ILCS 120/2-5(2) and 86 Ill. Adm. Code 130.305. (This is a GIL.)
ST 16-0022-GIL 06/02/2016 Farm Machinery and Equipment Off-road equipment used primarily in forestry harvesting and timber operations can qualify for the exemption afforded farm machinery and equipment used primarily in production agriculture, or in State or Federal agricultural programs. See 86 Ill. Adm. Code 130.305. (This is a GIL.)
ST 16-0021-GIL 06/31/2016 Delivery Charges This letter discusses transportation and delivery charges in light of the decision in Kean v. Wal-Mart Stores, Inc., 235 Ill. 2d 351, 919 N.E.2d 926 (2009). See 86 Ill. Adm. Code 130.415. (This is a GIL.)
ST 16-0020-GIL 05/31/2016 Pollution Control Facilities The pollution control exemption expired July 1, 2003. See 86 Ill. Adm. Code 130.335. (This is a GIL.)
ST 16-0019-GIL 05/02/2016 Gas Revenue Tax The Gas Revenue Tax is imposed upon persons engaged in this State in the business of distributing, supplying, furnishing or selling gas to persons for use or consumption and not for resale. See 86 Ill. Adm. Code 470.110 and 470.185. (This is a GIL.)
ST 16-0018-GIL 05/02/2016 Motor Vehicles This letter responds to a survey concerning taxation of vehicles. (This is a GIL.)
ST 16-0017-GIL 05/02/2016 Sale at Retail Persons selling tangible personal property at retail are required to register with the Department prior to making sales at retail. See 86 Ill. Adm. Code 130.701. (This is a GIL.)
ST 16-0016-GIL 05/02/2016 Exempt Organizations Tangible personal property may only be purchased tax free when the sale is made directly to an exempt organization, which possesses a valid and active exemption identification number (E-number). See 35 ILCS 120/2-5(11).
ST 16-0015-GIL 04/25/2016 Construction Contractors Persons who sell signs may incur a Retailers’ Occupation Tax, Service Occupation Tax or Use Tax liability, depending upon the circumstances of the particular sale. See 86 Ill. Adm. Code 130.2155 (Tax Liability of Sign Vendors); 86 Ill. Adm. Code 140.101 (Basis and Rate of the Service Occupation Tax); 86 Ill. Adm. Code 130.1940 (Construction Contractors and Real Estate Developers) and 86 Ill. Adm. Code 130.2075 (Sales To Construction Contractors, Real Estate Developers and Speculative Builders). (This is a GIL.)
ST 16-0014-GIL 03/16/2016 Gas Revenue Tax Transactions with customers that are exempt from tax under the Gas Use Tax Law or otherwise incur no tax liability under that Law remain subject to tax under the Gas Revenue Tax Act. 86 Ill. Adm. Code 470.172(b). (This is a GIL.)
ST 16-0013-GIL 03/15/2016 Automobile Renting Tax Persons who are engaged in the business of renting automobiles in Illinois under rental terms of one year or less are subject to the Automobile Renting Occupation and Use Tax set forth at 35 ILCS 155/1 et seq. See 86 Ill. Adm. Code 180.101. (This is a GIL).
ST 16-0012-GIL 03/15/2016 Leasing Information regarding the tax liabilities in lease situations may be found at 86 Ill. Adm. Code 130.220 and 86 Ill. Adm. Code 130.2010. (This is a GIL.)
ST 16-0011-GIL 02/24/2016 Food This letter discusses the applicable sales tax rates for food and candy. See 86 Ill. Adm. Code 130.310. (This is a GIL.)
ST 16-0010-GIL 02/05/2016 Gross Receipts In the absence of explicit agreement, identification of goods to a contract occurs, if the contract is for the sale of future goods, when goods are shipped, marked or otherwise designated by the seller as goods to which the contract refers. See 86 Ill. Adm. Code 130.340. (This is a GIL.)
ST 16-0009-GIL 02/04/2016 Miscellaneous Municipal gas taxes imposed under the authority provided in Section 8-11-2 of the Illinois Municipal Code (65 ILCS 5/8-11-2) are not administered by the Department of Revenue. (This is a GIL.)
ST 16-0008-GIL 02/04/2016 Sale For Resale This letter is a response to a survey regarding drop shipments. For information regarding drop shipments, see the Department’s regulation entitled “Drop Shipments,” found at 86 Ill. Adm. Code 130.225. (This is a GIL.)
ST 16-0007-GIL 02/02/2016 Construction Contractors This letter concerns installation of security systems. See 86 Ill. Adm. Code 130.1940. (This is a GIL.).
ST 16-0006-GIL 02/02/2016 Nexus This letter responds to a questionnaire regarding nexus. See Quill Corp. v. North Dakota, 112 S. Ct. 1904 (1992). (This is a GIL.)
ST 16-0005-GIL 02/01/2016 Gross Receipts Gross receipts from sales of E15 (a blend of 85% gasoline and 15% ethanol) are subject to Retailers’ Occupation Tax without deduction (unlike gasohol and majority blended ethanol fuel, for which deductions are authorized by statute). See 35 ILCS 120/2-10. (This is a GIL.)
ST 16-0004-GIL 01/13/2016 Sale of Service If no tangible personal property is transferred to the customer, then no Illinois Retailers’ Occupation Tax or Service Occupation Tax would apply. See 86 Ill. Adm. Code Parts 130 and 140. (This is a GIL.)
ST 16-0003-GIL 01/07/2016 Leasing Information regarding sales tax liabilities in lease situations may be found at 86 Ill. Adm. Code 130.220 and 86 Ill. Adm. Code 130.2010. (This is a GIL.)
ST 16-0002-GIL 01/06/2016 Service Occupation Tax Membership fees are generally considered intangibles and are not subject to Retailers’ Occupation Tax or Use Tax. If a membership charge entitles the customer to receive an item of tangible personal property or to receive a service and tangible personal property is transferred incident to the service, the charge may result in Retailers’ Occupation Tax liability, Service Occupation Tax liability, or Use Tax liability. See 86 Ill. Adm. Code 130.401(d) and 86 Ill. Adm. Code 140.101. (This is a GIL.)
ST 16-0001-GIL 01/04/2016 Coin Operated Amusement Devices A coin-operated amusement device includes any "...device operated or operable by insertion of coins, tokens, chips or similar objects...which returns to the player thereof no money or property or right to receive money or property..." 35 ILCS 510/1. (This is a GIL).
ST 16-0014-PLR 11/23/2016 Manufacturing The preparation of food and beverages by restaurants, food service establishments, and other retailers is not manufacturing. 86 Ill. Adm. Code 130.330(b)(7). (This is a PLR.)
ST 16-0013-PLR 10/06/2016 Local Taxes The occupation of selling is comprised of the composite of many activities extending from the preparation for, and the obtaining of, orders for goods to the final consummation of the sale by the passing of title and payment of the purchase price. Thus, establishing where "the taxable business of selling is being carried on" requires a fact-specific inquiry into the composite of activities that comprise the retailer’s business. 86 Ill. Adm. Code 270.115. (This is a PLR.)
ST 16-0012-PLR 09/26/2016 Local Taxes The occupation of selling is comprised of the composite of many activities extending from the preparation for, and the obtaining of, orders for goods to the final consummation of the sale by the passing of title and payment of the purchase price. Thus, establishing where "the taxable business of selling is being carried on" requires a fact-specific inquiry into the composite of activities that comprise the retailer’s business. 86 Ill. Adm. Code 270.115. (This is a PLR.)
ST 16-0011-PLR 09/15/2016 Leasing This letter addresses whether a finance lease is a conditional sale or a true lease. See 86 Ill. Adm. Code 130.2010. (This is a PLR.)
ST 16-0010-PLR 09/16/2016 Gross Receipts Membership fees are not gross receipts from the sale of tangible personal property. Membership fees are gross receipts received in exchange for an intangible. See 86 Ill. Adm. Code 130.401(d) and 86 Ill. Adm. Code 140.101. (This is a PLR.)
ST 16-0009-PLR 08/17/2016 Manufacturing Machinery & Equipment Under the Retailers’ Occupation Tax Act, the manufacturing machinery and equipment exemption is available for machinery and equipment used primarily (over 50% of the time) in the manufacturing or assembling of tangible personal property for wholesale or retail sale or lease. Machinery and equipment used to manufacture compressed natural gas can qualify for the exemption. See 86 Ill. Adm. Code 130.330. (This is a PLR.)
ST 16-0008-PLR 08/17/2016 Exempt Organizations This letter explains that hospitals that meet the criteria for an exemption under Section 2-9 of the Retailers’ Occupation Tax Act (35 ILCS 120/2-9) do not incur Retailers’ Occupation Tax when selling food, medicine or grooming and hygiene products to their patients in connection with the furnishing of hospital service to them. See 86 Ill. Adm. Code 130.2005(b)(1)(a) and 130.2005(a)(2)(A). (This is a PLR.)
ST 16-0007-PLR 07/29/2016 Local Taxes The occupation of selling is comprised of the composite of many activities extending from the preparation for, and the obtaining of, orders for goods to the final consummation of the sale by the passing of title and payment of the purchase price. Thus, establishing where "the taxable business of selling is being carried on" requires a fact-specific inquiry into the composite of activities that comprise the retailer’s business. 86 Ill. Adm. Code 270.115. (This is a PLR.)
ST 16-0006-PLR 07/29/2016 Delivery Charges This letter discusses transportation and delivery charges. See 86 Ill. Adm. Code 130.415. (This is a PLR.)
ST 16-0005-PLR 07/18/2016 Enterprise Zones The Enterprise Zone building materials exemption is explained in Section 130.1951 of the Department’s regulations. See 86 Ill. Adm. Code 130.1951. (This is a PLR.)
ST 16-0004-PLR 07/08/2016 Manufacturing Machinery & Equipment Post-production storage facilities do not generally qualify for the manufacturing machinery and equipment exemption. However, a refrigeration or freezer facility maintained at a specific temperature which is required in order to preserve a manufactured product, can qualify for the exemption. See 86 Ill. Adm. Code 130.330. (This is a PLR.)
ST 16-0003-PLR 03/26/2016 Computer Software This letter discusses the taxability of computer software. See 86 Ill. Adm. Code 130.1935. (This is a PLR.)
ST 16-0002-PLR 03/15/2016 Food, Drugs & Medical Appliances This letter discusses the rules regarding the taxability of drugs and medical appliances. See 86 Ill. Adm. Code 130.311. (This is a PLR.)
ST 16-0001-PLR 01/13/2016 Hotel Operators' Tax This letter discusses the Hotel Operators’ Tax Act. See 86 Ill. Adm. Code 480.101(b)(3). (This is a PLR.)