reglab/statecodes huggingface dataset:
Illinois Administrative Code › Title 86 - REVENUE › Part 440 - CIGARETTE TAX ACT › Section 440.100 - Returns Required: When Filed

Current through Register Vol. 48, No. 28, July 12, 2024
a)
			 Filing by Non-manufacturers
1) Every
			 distributor who is required to procure a license under the Act, but who is not
			 a manufacturer of cigarettes in original packages that are contained in a
			 sealed transparent wrapper, shall, on or before the
			 15th day of each calendar month, file a return with
			 the Department, showing:
A) the quantity of
			 cigarettes manufactured during the preceding calendar month;
B) the quantity of cigarettes brought into
			 this State or caused to be brought into this State from outside this State
			 during the preceding calendar month without authorized evidence on the original
			 packages of cigarettes underneath the sealed transparent wrapper that the tax
			 liability imposed by the Act has been assumed by the out-of-state seller of
			 cigarettes;
C) the quantity of
			 cigarettes purchased tax-paid during the preceding calendar month either within
			 or outside this State; and
D) the
			 quantity of cigarettes sold or otherwise disposed of during the preceding
			 calendar month.
Illinois Administrative Code › Title 86 - REVENUE › Part 440 - CIGARETTE TAX ACT › Section 440.110 - Books and Records; Invoices; Penalties

Current through Register Vol. 48, No. 28, July 12, 2024
a) Books and Records
1) Distributors. Every distributor of
			 cigarettes, who is required to procure a license under the Act, shall keep
			 within Illinois, at his or her licensed address, complete and accurate records
			 of cigarettes held, purchased, manufactured, brought in or caused to be brought
			 in from without the State, and sold or otherwise disposed of, and shall
			 preserve and keep within Illinois at his licensed address all invoices, bills
			 of lading, sales records, copies of bills of sale, inventory at the close of
			 each period for which a return is required of all cigarettes on hand and of all
			 cigarette revenue stamps, both affixed and unaffixed, and other pertinent
			 papers and documents relating to the manufacture, purchase, sale or disposition
			 of cigarettes. A distributor's records of a particular purchase from a
			 manufacturer or distributor shall include:
A)
			 A copy of the distributor's purchase order (if any) to the manufacturer or
			 distributor;
B) the manufacturer's
			 or distributor's invoice to the distributor in duplicate (see subsection
			 (b)(1));
C) a bill of lading or
			 waybill pertaining to the shipment covered by the invoice;
D) the receiving record showing the date when
			 the cigarettes were received by the distributor; and
E) evidence of payment by the distributor to
			 the manufacturer or distributor.
Illinois Administrative Code › Title 86 - REVENUE › Part 440 - CIGARETTE TAX ACT › Section 440.120 - Unused Stamps: Sale of: Notice to Department

Current through Register Vol. 48, No. 28, July 12, 2024
a) Sales and transfers of Illinois cigarette
			 revenue stamps by one licensed cigarette distributor to another licensed
			 cigarette distributor are not permitted unless authorization is given in
			 writing by the Department to make the sale and transfer.
b) Cigarettes sold by licensed distributors
			 to other licensed distributors must not be accompanied by loose
			 stamps.
c) When, at the time of
			 terminating his or her business as a licensed distributor in this State, a
			 licensed distributor has on hand unaffixed Illinois cigarette revenue stamps,
			 he or she may transfer or sell the unaffixed stamps to some other licensed
			 distributor, provided that, prior to the sale or transfer, the licensee shall
			 request and receive from the Department, in writing, authority to so sell or
			 transfer the stamps. At the time of requesting authority to sell and transfer
			 stamps to some other distributor licensed under the Act, the distributor making
			 the request must submit the name and address of the distributor to whom he or
			 she intends to sell the stamps, together with the exact number of stamps in
			 each series to be sold or transferred.
Illinois Administrative Code › Title 86 - REVENUE › Part 440 - CIGARETTE TAX ACT › Section 440.130 - Mutilated Stamps

Current through Register Vol. 48, No. 28, July 12, 2024
Where stamps have become mutilated or otherwise unfit for use,
				distributors shall file a claim with the Department, and if an investigation
				discloses that the stamps have not evidenced a taxable transaction, a credit
				will be issued.
Illinois Administrative Code › Title 86 - REVENUE › Part 440 - CIGARETTE TAX ACT › Section 440.160 - Vending Machines

Current through Register Vol. 48, No. 28, July 12, 2024
Operators of cigarette vending machines, who are not
				distributors as defined by the Act, must obtain tax-stamped or tax-imprinted
				original packages of cigarettes from duly licensed distributors. Such
				cigarettes shall be "loaded" in vending machines so that if any packages are
				visible while in the machine, the stamps affixed thereto, or other authorized
				evidence of tax payment, will be clearly visible.
Illinois Administrative Code › Title 86 - REVENUE › Part 440 - CIGARETTE TAX ACT › Section 440.170 - Sales Out of Illinois

Current through Register Vol. 48, No. 28, July 12, 2024
a) The tax
			 imposed by the Act does not apply to cigarettes that are shipped by the selling
			 distributor from within this State to a point outside the State, not to be
			 returned to a point within this State, unless the cigarettes bear evidence
			 underneath the sealed transparent wrapper of the original package indicating
			 that the tax has been paid. Distributors need not affix tax stamps to the
			 original packages of cigarettes that they sell and ship outside the State.
			 Manufacturers who are distributors of cigarettes in original packages that are
			 contained inside a sealed transparent wrapper are not required to imprint
			 evidence of cigarette tax liability and payment underneath a sealed transparent
			 wrapper if the manufacturer-distributor ships the cigarettes to the purchaser
			 at a point outside this State, not to be returned to a point within this State.
			 The burden of proof, however, is at all times upon the distributor to show that
			 the cigarettes actually went into interstate commerce.
b) Illinois distributors claiming exemption
			 from the tax on cigarettes on the ground that shipments or deliveries were made
			 in interstate commerce shall provide the Department with the name and address
			 of the persons receiving the shipments or deliveries in foreign states; and
			 must keep in their books and records the following:
1) A waybill, bill of lading or other
			 evidence of shipment issued by a common carrier; or
2) an insurance receipt or registry receipt
			 issued by the United States Postal Department, or a Post Office Department
			 receipt form 3817; or
3) a copy of
			 the seller's invoice covering the sale, showing delivery by the seller or his
			 agent at a designated out-of-State address (which shall be the address of
			 premises owned, leased or otherwise legally possessed by the purchaser), and
			 certified to and signed by the purchaser or his agent. However, if, upon
			 investigation, the out-of-State premises to which the delivery allegedly is
			 made, are found not to have been premises which were owned, leased or otherwise
			 legally possessed by the purchaser at the time of such delivery, the
			 transaction will not be regarded as a tax-free sale.
Illinois Administrative Code › Title 86 - REVENUE › Part 440 - CIGARETTE TAX ACT › Section 440.180 - Sales to Governmental Bodies

Current through Register Vol. 48, No. 28, July 12, 2024
In general, a distributor making sales or other disposition of
				cigarettes to governmental bodies (whether such governmental body is the United
				States Government, a foreign government, a state government or a local
				government), their departments, agencies and instrumentalities, incurs tax
				liability with respect to such sales or other disposition of cigarettes and
				must affix tax stamps to original packages of cigarettes so sold or otherwise
				disposed of (or sell cigarettes which bear evidence underneath the sealed
				transparent wrappers of the original packages thereof that the tax has been
				paid with respect to such cigarettes), if such cigarettes are delivered in
				Illinois (including any Federal area located within the external boundaries of
				the State of Illinois) to the purchaser. However, direct sales to U.S.
				Veterans' Hospitals and sales to U.S. Military personnel through officially
				recognized agencies physically located at military bases may be made without
				affixation of Illinois cigarette tax stamps and without evidence of tax payment
				being imprinted underneath the sealed transparent wrapper of the original
				package of such cigarettes.
Illinois Administrative Code › Title 86 - REVENUE › Part 440 - CIGARETTE TAX ACT › Section 440.190 - Sample Packages of Cigarettes: Stamps or Other Evidence of Tax Payment Affixed

Current through Register Vol. 48, No. 28, July 12, 2024
Sample packages of cigarettes may not be distributed in this
				State without Illinois cigarette tax stamps of the proper denominations being
				affixed, or without evidence imprinted underneath the sealed transparent
				wrapper of the original package of such cigarettes showing that the tax has
				been paid. The package containing said sample packages shall not be destroyed
				until all sample cigarettes therein have been dispensed.
Illinois Administrative Code › Title 86 - REVENUE › Part 440 - CIGARETTE TAX ACT › Section 440.210 - Sale of Forfeited Cigarettes and Vending Machines

Current through Register Vol. 48, No. 28, July 12, 2024
When any original packages of cigarettes or any
				cigarette vending device has been declared forfeited to the State by the
				Department, as provided in Section 18a of the Act, and when all proceedings for
				the judicial review of the Department's decision have terminated, the
				Department shall, to the extent that its decision is sustained on review,
				destroy or maintain and use that property in an undercover capacity. The
				Department may, prior to any destruction of cigarettes, permit the true holder
				of the trademark rights in the cigarette brand to inspect the contraband
				cigarettes in order to assist the Department in any investigation regarding
				those cigarettes.
[
				35 ILCS
				130/21 ]
Illinois Administrative Code › Title 86 - REVENUE › Part 440 - CIGARETTE TAX ACT › Section 440.220 - Tax-Free Sales of Cigarettes for Use Aboard Ships Operating in Foreign Commerce Outside The Continental Limits of the United States

Current through Register Vol. 48, No. 28, July 12, 2024
a) Subject to the conditions stated in this
			 Section, Illinois licensed distributors of cigarettes may make tax-free sales
			 of cigarettes to operators of ships docked in the Port of Chicago where
			 cigarettes will be used aboard ships operating in foreign commerce outside the
			 continental limits of the United States. However, sales of cigarettes may not
			 be made tax-free for use on ships operating exclusively on the Great Lakes or
			 the St. Lawrence Seaway between the United States and Canadian ports.
b) In order for the exemption to apply where
			 the cigarettes will be used aboard ships operating in foreign commerce outside
			 the continental limits of the United States, the sale must be made by an
			 Illinois licensed cigarette distributor who has a United States Government
			 permit to maintain an export warehouse at the licensee's place of business for
			 the purpose of selling cigarettes and supplies to vessels that are docked in
			 the Port of Chicago. A distributor must keep in his books and records the name
			 of the ship to which the distributor delivers the cigarettes and the name of
			 the shipping line operating the ship. Only cigarettes that are delivered from a
			 bonded warehouse and that are exempt from the Federal tax can qualify for the
			 exemption provided in this Section.
c) In addition, to sustain a claim to the
			 exemption, the distributor must attach a schedule to his return for the month
			 in which the exemption is claimed, showing the following information:
1) The name of the distributor making the
			 sale;
2) the number of cigarettes
			 delivered to such purchaser;
3) the
			 date and invoice number for delivery; and
4) the reason for the exemption, e.g., a
			 statement that the cigarettes are to be used aboard a ship in foreign commerce
			 outside the continental limits of the United States.
Illinois Administrative Code › Title 86 - REVENUE › Part 440 - CIGARETTE TAX ACT › Section 440.240 - Protest Procedures

Current through Register Vol. 48, No. 28, July 12, 2024
a) Any
			 person aggrieved by any decision of the Department under Section 4 of the Act
			 (denial of distributor's license) may, within 20 days after notice of the
			 decision,file a written protest and request a hearing. (See 86 Ill. Adm. Code
			 200, Practice and Procedure for Hearings Before the Illinois Department of
			 Revenue.) Upon receiving awritten request for a hearing, the Department shall
			 give notice to the person requesting the hearing of the time and place fixed
			 for the hearing and shall hold a hearing in conformity with the provisions of
			 the Act and then issue its final administrative decision in the matter to that
			 person. In the absence of awritten protest and request for a hearing within 20
			 days, the Department's decision shall become final without any further
			 determination being made or notice given. (Section 4 of the Act)
b) Any distributor aggrieved by any decision
			 of the Department under Section 6 of the Act (revocation or suspension of
			 license) may, within 20 days after notice of the decision,file a writtenprotest
			 and request a hearing. (See 86 Ill. Adm. Code 200, Practice and Procedure for
			 Hearings Before the Illinois Department of Revenue.) Upon receiving
			 awrittenrequest for a hearing, the Department shall give notice in writing to
			 the distributor requesting the hearing that contains a statement of the charges
			 preferred against the distributor and that states the time and place fixed for
			 the hearing. The Department shall hold the hearing in conformity with the
			 provisions of the Act and then issue its final administrative decision in the
			 matter to the distributor. In the absence of awrittenprotest and request for a
			 hearing within 20 days, the Department's decision shall become final without
			 any further determination being made or notice given. (Section 6 of the
			 Act)
c) Any person aggrieved by a
			 decision of the Department under Section 9a or 9b of the Act (examination and
			 correction of returns and failure to file a return) may, within 60 days after a
			 notice of tax liability, file a written protest and request a hearing (see 86
			 Ill. Adm. Code 200, Practice and Procedure for Hearing Before the Illinois
			 Department of Revenue). Upon receiving a request for a hearing, the Department
			 shall give notice in writing to the distributor that states the time and place
			 fixed for the hearing. The Department shall hold the hearing in comformity with
			 the provisions of the Act and then issue its final administrative decision in
			 the matter to the distributor. In the absence of a written protest and request
			 for a hearing within 60 daysafterthe issuance of a notice of tax liability, the
			 notice of tax liability shall become final without any further determination
			 being made or notice given. (Sections 9a and 9b of the Act)
Illinois Administrative Code › Title 86 - REVENUE › Part 440 - CIGARETTE TAX ACT › Section 440.250 - Criminal Investigations

Current through Register Vol. 48, No. 28, July 12, 2024
a)
All information received by the Department from returns or reports
			 filed under this Act
[Cigarette Tax Act]
, or from any
			 investigation conducted under this Act, shall be confidential, except for
			 official purposes, and any person who divulges any such information in any
			 manner, except in accordance with a proper judicial order or as otherwise
			 provided by law, shall be guilty of a Class A misdemeanor.
35 ILCS
			 130/10b
.
b) When the Department is engaged in a joint
			 investigation with a law enforcement authority, including, but not limited to,
			 State agency law enforcement, federal agency law enforcement, county sheriffs
			 or municipal police, to enforce the Cigarette Tax Act or another tax act
			 administered by the Department, it is an official purpose within the meaning of
			 Section 10b of the Cigarette Tax Act for the Department to furnish information
			 it receives in administering the Cigarette Tax Act with the law enforcement
			 authority. The information shall be provided subject to all confidentiality
			 provisions of Section 10b of the
Cigarette Tax Act.
A person
			 receiving information pursuant to an official purpose who divulges any such
			 information in any manner, except in accordance with a proper judicial order or
			 as otherwise provided by law, shall be guilty of a Class A
			 misdemeanor.
Illinois Administrative Code › Title 86 - REVENUE › Part 445 - TOBACCO PRODUCT MANUFACTURERS' ESCROW ACT › Section 445.20 - Tobacco Product Escrow Reporting Requirements

Current through Register Vol. 48, No. 28, July 12, 2024
a) Any tobacco product manufacturer selling
			 cigarettes to consumers within the State of Illinois (whether directly or
			 through a distributor, retailer, or similar intermediary or intermediaries)
			 after June 30, 1999 is required to do one of the following:
1) become a participating manufacturer and
			 generally perform its financial obligations under the Master Settlement
			 Agreement; or
2) place into a
			 qualified escrow fund by April 15 of the year following the year in question
			 the following amounts (as such amounts are adjusted for inflation):
A) For 1999: $0.0094241 per unit sold after
			 June 30, 1999;
B) For 2000:
			 $0.0104712 per unit sold;
C) For
			 each of 2001 and 2002: $0.0136125 per unit sold;
D) For each of 2003 through 2006: $0.0167539
			 per unit sold;
E) For each of 2007
			 and each year thereafter: $0.0188482.
Illinois Administrative Code › Title 86 - REVENUE › Part 450 - CIGARETTE USE TAX ACT › Section 450.20 - Tax Stamps - Affixed Out of State

Current through Register Vol. 48, No. 28, July 12, 2024
Nothing in the Act prevents any licensed distributor engaged in
				the sale of cigarettes in this State, who purchases such cigarettes outside
				this State and brings or causes the same to be brought within this State for
				sale or other disposition, from affixing proper tax stamps to original packages
				of cigarettes before such cigarettes are brought within the
				State.
Illinois Administrative Code › Title 86 - REVENUE › Part 450 - CIGARETTE USE TAX ACT › Section 450.50 - Books and Records; Invoices; Penalties

Current through Register Vol. 48, No. 28, July 12, 2024
a) Books and Records
1) Distributors and Persons that Have Not
			 Paid the Tax Due Under the Act. Every distributor required or authorized to
			 collect taxes imposed by the Cigarette Use Tax Act and every person using, in
			 this State, cigarettes purchased on or after the effective date of this Act
			 without Illinois cigarette tax stamps affixed to the original packages and
			 without authorized tax imprints placed underneath the sealed transparent
			 wrapper of the original packages, shall keep the records, receipts, invoices
			 and other pertinent books, documents, memoranda and papers as the Department
			 shall require, in a form as the Department shall require. The books, records,
			 papers, memoranda and documents of a distributor pertaining to business done by
			 him or her at or from a licensed place of business, or at or from a place of
			 business for which he or she holds a permit issued by the Department, shall be
			 kept by the distributor at the place of business. A distributor's records of a
			 particular purchase from a manufacturer or other distributor shall, at a
			 minimum, include:
A) a copy of the
			 distributor's purchase order (if any) to the manufacturer or other
			 distributor;
B) the manufacturer's
			 or other distributor's invoice to the distributor in duplicate (see subsection
			 (b));
C) bill of lading or waybill
			 pertaining to the shipment covered by the invoice;
D) receiving record (the receiving record
			 should show the date when the cigarettes were received by the
			 distributor);
E) evidence of
			 payment by the other distributor to the manufacturer; and
F) other records as the Department may
			 reasonably require.
Illinois Administrative Code › Title 86 - REVENUE › Part 450 - CIGARETTE USE TAX ACT › Section 450.60 - Unused Stamps - Sale of - Notice to Department - Mutilated Stamps

Current through Register Vol. 48, No. 28, July 12, 2024
The provisions of 86 Ill. Adm. Code
				440.120,
				440.130 and
				440.140
				(Cigarette Tax Act rules) apply when the distributor who is involved holds a
				permit or is licensed under the Act, as distinguished from being a licensee or
				permit holder under the Cigarette Tax Act.
Illinois Administrative Code › Title 86 - REVENUE › Part 450 - CIGARETTE USE TAX ACT › Section 450.70 - Cigarettes Used Outside Illinois

Current through Register Vol. 48, No. 28, July 12, 2024
The cigarette use tax does not apply to cigarettes sold for use
				outside Illinois, but this conclusion has no effect upon the question of the
				taxability or exemption of a distributor who is licensed or who holds a permit
				to act as a distributor under the Cigarette Tax Act, when such a distributor
				sells cigarettes to purchasers outside this State. Insofar as this subject in
				relation to the Cigarette Tax Act is concerned, see 86 Ill. Adm. Code
				440.170 of
				the Rules relating to the Cigarette Tax Act.
Illinois Administrative Code › Title 86 - REVENUE › Part 450 - CIGARETTE USE TAX ACT › Section 450.80 - Purchase of Cigarettes by Governmental Bodies for Use

Current through Register Vol. 48, No. 28, July 12, 2024
No exemption from the cigarette use tax can be claimed merely
				because of the fact that the purchaser for use is a State or local governmental
				body. Under the doctrine of intergovernmental immunity, the cigarette use tax
				cannot be imposed upon Federal or foreign governmental bodies, but this
				conclusion has no effect on the question of the taxability or exemption of a
				distributor who is licensed or who holds a permit to act as a distributor under
				the Cigarette Tax Act, when such a distributor sells cigarettes to the Federal
				Government or to a foreign government or to an agency or instrumentality of
				either. Insofar as this subject in relation to the Cigarette Tax Act is
				concerned, see 86 Ill. Adm. Code 180 of the Rules relating to the Cigarette Tax
				Act.
Illinois Administrative Code › Title 86 - REVENUE › Part 450 - CIGARETTE USE TAX ACT › Section 450.90 - Credit for Stamps that Are Damaged, Unused, Destroyed or on Packages Returned to the Manufacturer

Current through Register Vol. 48, No. 28, July 12, 2024
Holders of permits and distributors who are licensed under the
				Cigarette Use Tax Act, rather than under the Cigarette Tax Act, may file claims
				for credit with the Department for cigarette stamps that are damaged, unused,
				destroyed or for packages returned to manufacturers. Claims shall be subject to
				the same terms and conditions as claims made under 86 Ill. Adm. Code
				440.200.
				For that purpose, the provisions of 86 Ill. Adm. Code
				440.200
				are enforceable under this Section.
Illinois Administrative Code › Title 86 - REVENUE › Part 450 - CIGARETTE USE TAX ACT › Section 450.100 - Sample Packages of Cigarettes-Stamps or Other Evidence of Tax Collection Affixed

Current through Register Vol. 48, No. 28, July 12, 2024
Sample packages of cigarettes may not be distributed in this
				State without Illinois cigarette use tax stamps of the proper denominations
				being affixed, or without evidence imprinted underneath the sealed transparent
				wrapper of the original package of such cigarettes showing that the cigarette
				use tax is being collected, provided that the requirements for cigarette use
				tax stamping or cigarette use tax imprinting shall not apply if the same
				cigarettes are tax-stamped or tax-imprinted under, and in accordance with, the
				provisions of the Cigarette Tax Act. The package containing said sample
				packages shall not be destroyed until all sample cigarettes therein have been
				dispensed. However, if an out-of-state person who does not hold a permit to
				collect the cigarette use tax, or who is not licensed to collect the cigarette
				use tax, ships sample packages of cigarettes directly to users in this State,
				and if such cigarettes are not subject to the requirement of tax stamping or
				tax imprinting under the Cigarette Tax Act or are not tax-stamped or
				tax-imprinted in accordance with that Act, such users will be required to remit
				the tax applicable to such cigarettes directly to the Department as provided in
				the last paragraph of Section
				450.10
				of this Part.
Illinois Administrative Code › Title 86 - REVENUE › Part 450 - CIGARETTE USE TAX ACT › Section 450.110 - Forfeited Cigarettes and Vending Machines

Current through Register Vol. 48, No. 28, July 12, 2024
When any original packages of cigarettes or an
				cigarette vending device shall have been declared forfeited to the State by the
				Department, as provided in Section 25 of the Act, and when all proceedings for
				the judicial review of the Department's decision have terminated, the
				Department shall, to the extent that its decision is sustained on review,
				destroy or maintain and use that property in an undercover capacity. The
				Department may, prior to any destruction of cigarettes, permit the true holder
				of the trademark rights in the cigarette brand to inspect the contraband
				cigarettes, in order to assist the Department in any investigation regarding
				those cigarettes.
(Section 27 of the Cigarette Use Tax
				Act)
Illinois Administrative Code › Title 86 - REVENUE › Part 450 - CIGARETTE USE TAX ACT › Section 450.130 - Protest Procedures

Current through Register Vol. 48, No. 28, July 12, 2024
a) Any
			 person aggrieved by any decision of the Department under Section 4 of the Act
			 (denial of distributor's license) may, within 20 days after notice of the
			 decision,file a writtenprotest and request a hearing. (See 86 Ill. Adm. Code
			 200, Practice and Procedure for Hearing Before the Illinois Department of
			 Revenue.) Upon receiving awrittenrequest for a hearing, the Department shall
			 give notice to the person requesting the hearing of the time and place fixed
			 for the hearing and shall hold a hearing in conformity with the provisions of
			 the Act and then issue its final administrative decision in the matter to that
			 person. In the absence of awrittenprotest and request for a hearing within 20
			 days, the Department's decision shall become final without any further
			 determination being made or notice given. (Section 4 of the Act)
b) Any distributor aggrieved by any decision
			 of the Department under Section 6 of the Act (revocation or suspension of
			 license) may, within 20 days after notice of the decision,file a writtenprotest
			 and request a hearing. (See 86 Ill. Adm. Code 200, Practice and Procedure for
			 Hearing Before the Illinois Department of Revenue.) Upon receiving
			 awrittenrequest for a hearing, the Department shall give notice in writing to
			 the distributor requesting the hearing that contains a statement of the charges
			 preferred against the distributor and that states the time and place fixed for
			 the hearing. The Department shall hold the hearing in conformity with the
			 provisions of the Act and then issue its final administrative decision in the
			 matter to the distributor. In the absence of awrittenprotest and request for a
			 hearing within 20 days, the Department's decision shall become final without
			 any further determination being made or notice given. (Section 6 of the
			 Act)
c) Any person aggrieved by a
			 decision of the Department under Section 13 or 13a of the Act (examination and
			 correction of returns and failure to file a return) may, within 60 days after a
			 notice of tax liability, file a written protest and request a hearing (see 86
			 Ill. Adm. Code 200, Practice and Procedure for Hearings Before the Illinois
			 Department of Revenue). Upon receiving a written request for a hearing, the
			 Department shall give notice in writing to the distributor that states the time
			 and place fixed for the hearing. The Department shall hold the hearing in
			 conformity with the provisions of the Act and then issue its final
			 administrative decision in the matter to the distributor. In the absence of a
			 written protest and request for a hearing within 60 days after the issuance of
			 a notice of tax liability, the notice of tax liability shall become final
			 without any further determination being made or notice given. (Section 13 and
			 13a of the Act)
Illinois Administrative Code › Title 86 - REVENUE › Part 450 - CIGARETTE USE TAX ACT › Section 450.140 - Criminal Investigations

Current through Register Vol. 48, No. 28, July 12, 2024
a)
All information received by the Department from returns or reports
			 filed under this Act
[Cigarette Use Tax Act]
, or from any
			 investigation conducted under this Act, shall be confidential, except for
			 official purposes, and any person who divulges any such information in any
			 manner, except in accordance with a proper judicial order or as otherwise
			 provided by law, shall be guilty of a Class A misdemeanor.
35
			 ILCS 135/20
.
b) When the Department is engaged in a joint
			 investigation with a law enforcement authority, including, but not limited to,
			 State agency law enforcement, federal agency law enforcement, county sheriffs
			 or municipal police, to enforce the Cigarette Use Tax Act or another tax act
			 administered by the Department, it is an official purpose within the meaning of
			 Section 20 of the Cigarette Use Tax Act for the Department to furnish
			 information it receives in administering the Cigarette Use Tax Act with the law
			 enforcement authority. The information shall be provided subject to all
			 confidentiality provisions of Section 20 of the Cigarette Use Tax Act. A person
			 receiving information pursuant to an official purpose who divulges any such
			 information in any manner, except in accordance with a proper judicial order or
			 as otherwise provided by law, shall be guilty of a Class A
			 misdemeanor.
Illinois Administrative Code › Title 86 - REVENUE › Part 460 - COIN-OPERATED AMUSEMENT DEVICE AND REDEMPTION MACHINE TAX › Section 460.101 - Nature and Scope of the Tax

Current through Register Vol. 48, No. 28, July 12, 2024
a) The
			 Coin-Operated Amusement Device and Redemption Machine Tax Act (the Act) imposes
			 an annual privilege tax on the privilege of operating, in this State:
1) every coin-in-the-slot-operated amusement
			 device in this State, including a device operated or operable by insertion of
			 coins, tokens, chips or similar objects, or operated by the use of a debit or
			 prepaid card or mobile device, that returns to the player no money or property
			 or right to receive money or property; and
2) every redemption machine, as defined in
			 Section
			 460.105.
Illinois Administrative Code › Title 86 - REVENUE › Part 460 - COIN-OPERATED AMUSEMENT DEVICE AND REDEMPTION MACHINE TAX › Section 460.105 - Illustrations of Taxable and Nontaxable Coin-Operated Amusement Devices and Redemption Machines

Current through Register Vol. 48, No. 28, July 12, 2024
a)
			 Coin-operated Amusement Devices - Taxable Devices
1) To be taxable, the device must be
			 coin-operated, or operated by the insertion of tokens, chips or similar
			 objects, or operated by the use of a debit or prepaid card or mobile device,
			 and it must be an amusement device. However, if an otherwise taxable amusement
			 device is equipped to be operated by means of the insertion of coins, tokens,
			 chips or similar objects, or operated by the use of a debit or prepaid card or
			 mobile device, it is the Department's position that the device does not cease
			 to be a taxable device because of the fact that the operator of the device has
			 his or her customers pay for the use of the device at the bar or in some other
			 way that avoids the use of a receptacle that accepts coins, tokens, chips or
			 similar objects, or a debit or prepaid card or mobile device.
2) The device cannot return money or property
			 or the right to receive money or property to the player. For example, a crane
			 game that offers players the right to receive merchandise contained in the
			 machine is not subject to the tax.
3) An amusement device is a device that is
			 played primarily for amusement or entertainment rather than for the purchase of
			 some specific commodity or service. Every kind of coin-operated amusement
			 device, that does not return money or property or the right to receive money or
			 property to the player, is subject to the tax. Therefore, the tax applies not
			 only to coin-operated pinball machines, gun-ray devices and shuffleboards (as
			 it did prior to August 1, 1963), but also (commencing August 1, 1963) to
			 coin-operated hockey games, baseball games, horse racing games, gun games of
			 all kinds, pool games, mechanical pony rides and other similar devices, juke
			 boxes, fortune-telling machines and anything else that comes within the
			 foregoing definition of a coin-operated amusement device.
Illinois Administrative Code › Title 86 - REVENUE › Part 460 - COIN-OPERATED AMUSEMENT DEVICE AND REDEMPTION MACHINE TAX › Section 460.110 - Privilege Tax Decals

Current through Register Vol. 48, No. 28, July 12, 2024
a) Obtaining
			 Privilege Tax Decals
1) Every person, firm,
			 limited liability company, or corporation displaying any taxable amusement
			 device or redemption machine to be played or operated by the public at any
			 place owned or leased by such person, firm, limited liability company, or
			 corporation shall, before displaying the device or machine, file with the
			 Department of Revenue a form containing information regarding each such device
			 or machine. The form shall include the name and address of the person, firm,
			 limited liability company, or corporation, a brief description of the device or
			 machine to be displayed and the premises where such device or machine will be
			 located. The applicant should answer all questions and give all the information
			 required on the form. The information must be provided on a form prescribed by
			 the Department.
2) The information
			 form must be accompanied by the tax. A separate privilege tax decal must be
			 obtained for each taxable unit.
Illinois Administrative Code › Title 86 - REVENUE › Part 470 - GAS REVENUE TAX ACT › Section 470.110 - Imposition of Tax

Current through Register Vol. 48, No. 28, July 12, 2024
a) There is imposed
			 upon persons engaged in the business of distributing, supplying, furnishing or
			 selling gas to persons, for use or consumption and not for resale, a tax at the
			 rate of 5% of the gross receipts from any such business,
2.4 cents per
			 therm of all gas that is so distributed, supplied, furnished or
			 sold
or transported
to
or
			 for
each customer in the course of such business, or
			 5%
of the gross receipts received from each
			 customer
from that business
,
whichever is the
			 lower rate as applied to each customer for that customer's billing period,
			 provided that any change in rate imposed by the Amendatory Act of 1985
applies
only with bills having a meter reading date on or after January
			 1, 1986. However, these taxes are not imposed with respect to any business in
			 interstate commerce, or otherwise to the extent to which that business may not,
			 under the constitution and statutes of the United States, be made the subject
			 of taxation by this State. Nothing in the Amendatory Act of 1985 shall impose a
			 tax with respect to any transaction with respect to which no tax was imposed
			 immediately preceding September 14, 1985.
[
			 35 ILCS 615/2
			 ]
b) This tax is an occupation tax.
			 It is imposed upon taxpayers, as defined in the Act, and is not imposed upon
			 persons for whom services within the Act are rendered by those taxpayers, nor
			 is it imposed upon the act of rendering those services. The amount of tax
			 payable by a taxpayer is to be measured by, or to be computed upon a basis of,
			 the gross receipts of the taxpayer from the business of distributing,
			 supplying, furnishing or selling gas for use or consumption.
Illinois Administrative Code › Title 86 - REVENUE › Part 470 - GAS REVENUE TAX ACT › Section 470.120 - Returns

Current through Register Vol. 48, No. 28, July 12, 2024
a) Except as
			 provided in this Section, every taxpayer upon whom the tax is imposed must file
			 a return with the Department by the 15th of each
			 month covering the preceding month. Each return shall set forth the information
			 required by this Section.
b)
If the taxpayer's average monthly tax liability to the Department does
			 not exceed $100, the Department may authorize his or her returns to be filed on
			 a quarter annual basis, with the return for January, February and March of a
			 given year being due by April 30 of that year; the return for April, May and
			 June of a given year being due by July 31 of that year; the return for July,
			 August and September of a given year being due by October 31 of that year, and
			 the return for October, November and December of a given year being due by
			 January 31 of the following year.
c)
If the taxpayer's average monthly
			 tax liability to the Department does not exceed $20, the Department may
			 authorize his or her return to be filed on an annual basis, with the return for
			 a given year being due by January 31 of the following year.
d)
Quarter annual and annual returns,
			 as to form and substance, shall be subject to the same requirements as monthly
			 returns.
e)
Notwithstanding any other provision in the Act concerning the time
			 within which a taxpayer may file his or her return, in the case of any taxpayer
			 who ceases to engage in a kind of business that makes the taxpayer responsible
			 for filing returns under the Act, the taxpayer shall file a final return under
			 the Act with the Department not more than one month after discontinuing that
			 kind of business.
[
			 35 ILCS
			 615/3 ]
f)
			 The return is to be made on forms prescribed and furnished by the Department
			 and must be signed by the taxpayer or his or her duly authorized agent for this
			 purpose. It is the duty of each taxpayer to obtain return forms, and failure to
			 obtain those forms will not relieve a taxpayer from liability for any penalties
			 attaching to failure to make any return.
g) At the same time that the returns required
			 by the Act are filed with the Department, the taxpayer shall pay the tax
			 computed upon gross receipts derived from engaging in the business of
			 distributing, supplying, furnishing or selling gas for use or
			 consumption.
h) When any taxpayer
			 furnishes services within the Act at more than one location in Illinois, he or
			 she shall file a consolidated return covering business operations at all those
			 locations, and the taxpayer will not be required, nor permitted, to file a
			 separate return for and with respect to each location. A taxpayer shall be
			 required to file any such supplementary schedules the Department may
			 require.
Illinois Administrative Code › Title 86 - REVENUE › Part 470 - GAS REVENUE TAX ACT › Section 470.125 - Gross Amount of Transactions or Billings Basis of Tax

Current through Register Vol. 48, No. 28, July 12, 2024
a) The Department will grant permission to a
			 taxpayer to file returns required by the Act and to pay a tax imposed by the
			 Act on the basis of gross amount of transactions or gross billings of services
			 covered by the Act, when the taxpayer keeps his or her books and records in
			 such a manner that they do not conveniently or readily reflect the taxpayer's
			 gross receipts from services, but keeps his or her books and records in a
			 manner that does readily and conveniently reflect the gross amount billed for
			 the covered services.
b) When a
			 taxpayer desires to file returns and pay taxes on the basis of the gross amount
			 of services billed, he or she shall file a written request with the Department
			 for permission to report on this basis on forms prepared by the Department and
			 shall obligate himself or herself to pay any additional amounts of tax that an
			 audit of the books and records of the taxpayer may disclose to be owing and due
			 upon this basis. Bad debts or uncollectible accounts actually written off the
			 books of a taxpayer will be allowed as a deduction from gross billings in the
			 return filed for the month in which they are written off, when a tax has
			 previously been paid with respect to the amounts of the debt.
c) When permission to make returns and pay
			 tax on a basis of gross amount of services billed has been granted, no change
			 to a gross receipts basis will be allowed except at the end of a tax year
			 ending June 30, and then only upon written authorization of the Department. The
			 Department reserves the right, after notice, to require a taxpayer to make a
			 return and pay tax on a gross receipts basis whenever it may deem that action
			 necessary or expedient to protect the State against loss.
d)
The return shall state: The total
			 number of therms for which payment was received by him from customers during
			 the preceding calendar month and upon the basis of which the tax is imposed;
			 the gross receipts received by him from customers during the preceding calendar
			 month from such business, including budget plan and other customer-owned
			 amounts applied during such month in payment of charges includable in gross
			 receipts, and upon the basis of which the tax is imposed.
e)
In making the return, the taxpayer
			 may use any reasonable method to derive reportable "Therms" and "Gross
			 Receipts" from his or her billing and payment records.
f)
In making the return, the taxpayer
			 shall determine the value of any reportable consideration other than money
			 received by him or her and shall include that value in the return.
[
			 35 ILCS
			 615/3 ]
Illinois Administrative Code › Title 86 - REVENUE › Part 470 - GAS REVENUE TAX ACT › Section 470.130 - Certificate of Registration

Current through Register Vol. 48, No. 28, July 12, 2024
a) An
			 application for a Certificate of Registration shall be filed with the
			 Department by every person subject to the Gas Revenue Tax Act. The Department
			 will assign an account number to each taxpayer and will issue a Certificate of
			 Registration to the taxpayer. The certificate is required to be conspicuously
			 displayed at the taxpayer's principal place of business. For each additional
			 location at which the taxpayer does business, the Department will furnish a
			 Sub-Certificate of Registration that bears the same account number as that
			 appearing on the taxpayer's master Certificate of Registration. The
			 Sub-Certificate must be conspicuously displayed at the place of business for
			 which it is issued.
b) If any
			 Certificate or Sub-Certificate is destroyed or defaced as a result of natural
			 wear and tear, upon certification of this fact on a proper form to the
			 Department, a duplicate copy or copies will be issued to the
			 taxpayer.
c) Certificates of
			 Registration are non-transferable and must be returned to the Department in
			 case the taxpayer's place of business is sold or discontinued. When the
			 taxpayer's place of business is moved to another location, the Certificate must
			 be removed and returned to the Department and the Department shall be advised
			 of the change in location.
Illinois Administrative Code › Title 86 - REVENUE › Part 470 - GAS REVENUE TAX ACT › Section 470.131 - Enterprise Zone Exemption

Current through Register Vol. 48, No. 28, July 12, 2024
a)
The pass-on of municipal and State utility taxes added to a business'
			 utility bills as additional charges shall be exempt for a business enterprise
			 located within an area designated by a county or municipality as an enterprise
			 zone pursuant to the Illinois Enterprise Zone Act
[ 20 ILCS 655
			 ]
. The business enterprise must meet the following criteria
[
			 20 ILCS 5/9-222.1]
:
1)
it either makes investments that cause the creation of a minimum of 200
			 full-time equivalent jobs in Illinois or makes investments that cause the
			 retention of a minimum of 1,000 full-time jobs in Illinois;
2)
it is located in an enterprise
			 zone established pursuant to the Illinois Enterprise Zone Act;
			 and
3)
is
			 certified by the Department of Commerce and Economic Opportunity as complying
			 with the requirements specified
in subsections (a)(1) and
			 (2)
.
[
			 220 ILCS
			 5/9-222.1(3)
Illinois Administrative Code › Title 86 - REVENUE › Part 470 - GAS REVENUE TAX ACT › Section 470.135 - Books and Records

Current through Register Vol. 48, No. 28, July 12, 2024
a) A taxpayer
			 must make and maintain complete records covering receipts from all sources,
			 including receipts from transactions not included in the measure of the tax. A
			 taxpayer's records are required clearly to indicate the complete information
			 required by the returns. In general, those records and accounts shall be kept
			 in the American language and upon such basis as will facilitate verification of
			 the entries on the returns required by the Act. Books and records shall include
			 copies of original invoices or bills issued to customers covering services
			 within the Act.
b) The Act requires
			 that
all books and records and other papers and documents required by
			 the Act to be kept shall be kept in the American language and shall, at all
			 times during business hours of the day, be subject to inspection by the
			 Department or its duly authorized agents and employees. Books and records
			 reflecting gross receipts received during any period with respect to which the
			 Department is authorized to establish liability as provided in Sections 4 and 5
			 of the Act
(approximately 31/2 years)
shall be preserved until
			 the expiration of that period unless the Department, in writing, authorized
			 their destruction or disposal at an earlier date.
[
			 35 ILCS
			 615/7 ]