reglab/statecodes huggingface dataset:
Illinois Administrative Code › Title 86 - REVENUE › Part 270 - HOME RULE MUNICIPAL RETAILERS' OCCUPATION TAX › Section 270.105 - Registration and Returns

Current through Register Vol. 48, No. 28, July 12, 2024
a) Separate
			 Registration Not Required
A retailer's registration under the Illinois Retailers'
				Occupation Tax Act (Ill. Rev. Stat. 1989, ch. 120, pars. 440 et seq.) is
				sufficient for the Home Rule Municipal Retailers' Occupation Tax Act. No
				special registration for any home rule municipality's Retailers' Occupation Tax
				is required.
b)
			 Requirements as to Returns
1) The information
			 required for the Home Rule Municipal Retailers' Occupation Taxes shall be
			 furnished on the retailer's Illinois Retailers' Occupation Tax return
			 form.
2) If the retailer files his
			 Illinois Retailers' Occupation Tax returns on the gross receipts basis, he must
			 report Home Rule Municipal Retailers' Occupation Tax information in his returns
			 on the same basis. If the retailer files his Illinois Retailers' Occupation Tax
			 returns on the gross sales basis, he must report Home Rule Municipal Retailers'
			 Occupation Tax information in his returns on the gross sales basis.
Illinois Administrative Code › Title 86 - REVENUE › Part 270 - HOME RULE MUNICIPAL RETAILERS' OCCUPATION TAX › Section 270.110 - Claims to Recover Erroneously Paid Tax

Current through Register Vol. 48, No. 28, July 12, 2024
a) Incorporation by Reference
In general, the provisions of Subpart O of the Illinois
				Retailers' Occupation Tax (86 Ill. Adm. Code 130) shall apply.
b) Claims for Multiple Taxes
If a claimant files a claim for refund on a transaction which
				was subject to State and local taxes administered by the Department, the claim
				need not be filed separately for each type of tax. A single claim for the total
				of all applicable taxes will suffice. The claim will be audited, heard, or
				otherwise processed as a single claim whenever possible. A single credit
				memorandum will be issued which may be used by a claimant or his authorized
				assignee to pay State or local tax liability.
Illinois Administrative Code › Title 86 - REVENUE › Part 270 - HOME RULE MUNICIPAL RETAILERS' OCCUPATION TAX › Section 270.120 - Incorporation of Retailers' Occupation Tax Regulations by Reference

Current through Register Vol. 48, No. 28, July 12, 2024
To avoid needless repetition, the substance and provisions of
				all Retailers' Occupation Tax Regulations (86 Ill. Adm. Code 130), are
				incorporated herein by reference and made a part hereof.
Illinois Administrative Code › Title 86 - REVENUE › Part 270 - HOME RULE MUNICIPAL RETAILERS' OCCUPATION TAX › Section 270.125 - Penalties, Interest and Procedures

Current through Register Vol. 48, No. 28, July 12, 2024
All penalties (both civil and criminal), provisions concerning
				interest and procedures (such as the making of assessments, the venue and mode
				of conducting hearings, subpoenas, matters pertaining to judicial review and
				other procedural subjects), together with statutes of limitation, are the same
				under the Home Rule Municipal Retailers' Occupation Tax Act as under the
				Illinois Retailers' Occupation Tax Act (Ill. Rev. Stat. 1989, ch. 120, pars.
				440 et seq.).
Illinois Administrative Code › Title 86 - REVENUE › Part 270 - HOME RULE MUNICIPAL RETAILERS' OCCUPATION TAX › Section 270.130 - Effective Date

Current through Register Vol. 48, No. 28, July 12, 2024
An ordinance or resolution imposing or discontinuing or
				effecting a change in the rate of a Home Rule Municipal Retailers' Occupation
				Tax shall either: be adopted and a certified copy filed with the Department on
				or before the first day of April, whereupon the Department shall proceed to
				administer and enforce the ordinance or resolution as of the first day of July
				next following such adoption and filing; or be adopted and a certified copy
				filed with the Department on or before the first day of October, whereupon the
				Department shall proceed to administer and enforce the ordinance or resolution
				as of the first day of January next following such adoption and filing. For
				this purpose, the date of the sale is deemed to be the date of the delivery of
				the property. The same rule applies when determining the effective date of an
				increase in the rate of a Municipal Retailers' Occupation
				Tax.
Illinois Administrative Code › Title 86 - REVENUE › Part 280 - HOME RULE MUNICIPAL SERVICE OCCUPATION TAX › Section 280.105 - Registration and Returns

Current through Register Vol. 48, No. 28, July 12, 2024
a) A
			 serviceman's registration under the Service Occupation Tax Act (Ill. Rev. Stat.
			 1989, ch. 120, pars. 439.101 et seq.) or the Retailers' Occupation Tax Act
			 (Ill. Rev. Stat. 1989, ch. 120, pars. 440 et seq.) is sufficient for the
			 purposes of the Home Rule Municipal Service Occupation Tax Act. No special
			 registration for any municipality's Home Rule Service Occupation Tax is
			 required.
b) The information
			 required for the Home Rule Municipal Service Occupation Taxes shall be
			 furnished on the taxpayer's Illinois Service Occupation Tax return
			 form.
Illinois Administrative Code › Title 86 - REVENUE › Part 280 - HOME RULE MUNICIPAL SERVICE OCCUPATION TAX › Section 280.110 - Claims to Recover Erroneously Paid Tax

Current through Register Vol. 48, No. 28, July 12, 2024
a) Incorporation by Reference
In general, the provisions of Subpart N of the Service
				Occupation Tax Regulations (86 Ill. Adm. Code 140) shall apply.
b) Claims for Multiple Taxes
If a claimant files a claim for refund on a transaction which
				was subject to State and local taxes administered by the Department, the claim
				need not be filed separately for each type of tax. A single claim for the total
				of all applicable taxes will suffice. The claim will be audited, heard, or
				otherwise processed as a single claim whenever possible. A single credit
				memorandum will be issued which may be used by the claimant or his authorized
				assignee to pay State or local tax liability.
Illinois Administrative Code › Title 86 - REVENUE › Part 280 - HOME RULE MUNICIPAL SERVICE OCCUPATION TAX › Section 280.115 - Jurisdictional Questions

Current through Register Vol. 48, No. 28, July 12, 2024
If the Illinois Service Occupation Tax on a transaction is
				being remitted to the Department by the serviceman, the serviceman shall also
				pay Home Rule Municipal Service Occupation Tax to the Department on the same
				transaction if such serviceman's place of business is located in a Home Rule
				municipality which has adopted the Home Rule Municipal Service Occupation Tax.
				If a purchase order is accepted outside this State but the tangible personal
				property which is sold incident to the sale of service is in the inventory of a
				serviceman located within a home rule municipality at the time of its sale (or
				is subsequently produced in the home rule municipality) then delivered in
				Illinois to the service customer, the place where the property is located at
				the time of the sale (or subsequent production in the municipality) will
				determine where the seller is engaged in business for Home Rule Municipal
				Service Occupation Tax purposes with respect to such sale.
Illinois Administrative Code › Title 86 - REVENUE › Part 280 - HOME RULE MUNICIPAL SERVICE OCCUPATION TAX › Section 280.120 - Incorporation of Service Occupation Tax Regulations by Reference

Current through Register Vol. 48, No. 28, July 12, 2024
To avoid needless repetition, the substance and provisions of
				all Service Occupation Tax Regulations (86 Ill. Adm. Code 140), except Subpart
				A as it pertains to rate, are incorporated herein by reference and made a part
				hereof.
Illinois Administrative Code › Title 86 - REVENUE › Part 280 - HOME RULE MUNICIPAL SERVICE OCCUPATION TAX › Section 280.125 - Penalties, Interest and Procedures

Current through Register Vol. 48, No. 28, July 12, 2024
All penalties (both civil and criminal), provisions concerning
				interest and procedure (such as the making of assessments, the venue and mode
				of conducting hearings, subpoenas, matters pertaining to judicial review and
				other procedural subjects), together with statutes of limitation, are the same
				under the Home Rule Municipal Service Occupation Tax Act as under the Service
				Occupation Tax Act.
Illinois Administrative Code › Title 86 - REVENUE › Part 280 - HOME RULE MUNICIPAL SERVICE OCCUPATION TAX › Section 280.130 - Effective Date

Current through Register Vol. 48, No. 28, July 12, 2024
An ordinance or resolution imposing or effecting a change in
				the rate of a Home Rule Municipal Service Occupation Tax shall either: be
				adopted and a certified copy filed with the Department on or before the first
				day of April, whereupon the Department shall proceed to administer and enforce
				the ordinance or resolution as of the first day of July next following such
				adoption and filing; or be adopted and a certified copy filed with the
				Department on or before the first day of October, whereupon the Department
				shall proceed to administer and enforce the ordinance or resolution as of the
				first day of January next following such adoption and filing. For this purpose,
				the date of the sale of service is deemed to be the date of the delivery, to
				the user, of the tangible personal property which the serviceman retransfers as
				an incident to service.
Illinois Administrative Code › Title 86 - REVENUE › Part 295 - HOME RULE MUNICIPAL USE TAX IMPOSED BY MUNICIPALITIES HAVING 2,000,000 OR MORE INHABITANTS › Section 295.101 - Nature and Rate of the Tax

Current through Register Vol. 48, No. 28, July 12, 2024
The corporate authorities of a home rule municipality may
				impose a tax upon the privilege of using, in such municipality, any item of
				tangible personal property which is purchased at retail from a retailer, and
				which is titled or registered at a location within the corporate limits of such
				home rule municipality with an agency of this State's government, at a rate
				which is an increment of 1/4% and based on the selling price of such tangible
				personal property, as selling price is defined in the Use Tax Act. (Section
				8-11-6(a) of the Illinois Municipal Code (Ill. Rev. Stat. 1991, ch. 24, par.
				8-11-6) (the Code)) If a municipality having 2,000,000 or more inhabitants
				imposes the tax authorized by subsection (a) from July 1, 1991 through June 30,
				1993, then the tax shall be collected by the Illinois Department of Revenue
				when the property is purchased at retail from a retailer in the county in which
				the home rule municipality imposing the tax is located, and in all contiguous
				counties. (Section 8-11-6(c) of the Code)
Illinois Administrative Code › Title 86 - REVENUE › Part 295 - HOME RULE MUNICIPAL USE TAX IMPOSED BY MUNICIPALITIES HAVING 2,000,000 OR MORE INHABITANTS › Section 295.105 - Items Covered

Current through Register Vol. 48, No. 28, July 12, 2024
Items which are titled or registered with the State are motor
				vehicles, aircraft, watercraft, snowmobiles, and implements of husbandry and
				special mobile equipment for which the owner decides to apply for an optional
				title. For the purposes of this Part:
a) The term "motor vehicle" includes
			 passenger cars, trucks, buses, motorcycles and any kind of vehicle which is
			 required to be titled under the Illinois Vehicle Code (Ill. Rev. Stat. 1991,
			 ch. 951/2, pars. 1-101 et seq.), including house trailers for which a display
			 certificate of title is required.
b) The term "implement of husbandry" means:
Every vehicle designed and adapted exclusively for
				agricultural, horticultural or livestock raising operations, including farm
				wagons, wagon trailers or like vehicles used in connection therewith, or for
				lifting or carrying an implement of husbandry provided that no farm wagon,
				wagon trailer or like vehicle having a gross weight of more than 36,000 pounds
				shall be included hereunder. (Ill. Rev. Stat. 1991, ch. 951/2, par.
				1-130)
c) The term "special
			 mobile equipment" means:
Every vehicle not designed or used primarily for the
				transportation of persons or property and only incidentally operated or moved
				over a highway, including but not limited to: street sweepers, ditch digging
				apparatus, well boring apparatus and road construction and maintenance
				machinery such as asphalt spreaders, bituminous mixers, bucket loaders,
				tractors other than truck tractors, ditchers, leveling graders, finishing
				machines, motor graders, road rollers, scarifiers, earth moving carryalls and
				scrapers, power shovels and drag lines, and self-propelled cranes and earth
				moving equipment. The term does not include house trailers, dump trucks, truck
				mounted transit mixers, cranes or shovels, or other vehicles designed for the
				transportation of persons or property to which machinery has been attached.
				(Ill. Rev. Stat. 1991, ch. 951/2, par. 1-191)
d) Watercraft means every description of
			 watercraft used or capable of being used as a means of transportation on water,
			 except a seaplane on the water, innertube, air mattress or similar device, and
			 boats used for concession rides in artificial bodies of water designed and used
			 exclusively for such concessions. (Section 1-2 of the Boat Registration and
			 Safety Act of the Illinois Vehicle Code, Ill. Rev. Stat. 1991, ch. 951/2, par.
			 311-2) Every watercraft other than sailboards, on waters within the
			 jurisdiction of this State, shall be numbered. (Section 3-1 of the Boat
			 Registration and Safety Act)
Illinois Administrative Code › Title 86 - REVENUE › Part 295 - HOME RULE MUNICIPAL USE TAX IMPOSED BY MUNICIPALITIES HAVING 2,000,000 OR MORE INHABITANTS › Section 295.110 - Incorporation of Use Tax Regulations by Reference

Current through Register Vol. 48, No. 28, July 12, 2024
To avoid needless repetition, the substance and provisions of
				all Use Tax Rules (86 Ill. Adm. Code 150), except Subpart A as it pertains to
				subject matter and rate; Subpart G as it pertains to registration of
				out-of-State retailers; Subpart H as it pertains to deduction for collecting
				tax; and Subpart M as it pertains to retailers and the use of a credit
				memorandum to discharge State or municipal tax liabilities, are incorporated
				herein by reference and made a part hereof.
Illinois Administrative Code › Title 86 - REVENUE › Part 295 - HOME RULE MUNICIPAL USE TAX IMPOSED BY MUNICIPALITIES HAVING 2,000,000 OR MORE INHABITANTS › Section 295.115 - Penalties, Interest and Procedures

Current through Register Vol. 48, No. 28, July 12, 2024
All provisions concerning penalties (both civil and criminal)
				and procedures (such as the making of assessments, the venue and mode of
				conducting hearings, subpoenas, the filing, processing and disposition of
				claims, matters pertaining to judicial review and other procedural subjects),
				together with statutes of limitation, are the same under the Home Rule
				Municipal Use Tax Act as under the Use Tax Act. (Ill. Rev. Stat. 1991, ch. 120,
				pars. 439.1 et seq.)
Illinois Administrative Code › Title 86 - REVENUE › Part 295 - HOME RULE MUNICIPAL USE TAX IMPOSED BY MUNICIPALITIES HAVING 2,000,000 OR MORE INHABITANTS › Section 295.120 - Effective Date

Current through Register Vol. 48, No. 28, July 12, 2024
An ordinance or resolution imposing or discontinuing or
				effecting a change in the rate of a Home Rule Municipal Use Tax administered by
				the Illinois Department of Revenue shall either: be adopted and a certified
				copy filed with the Department on or before the first day of April, whereupon
				the Department shall proceed to administer and enforce the ordinance or
				resolution as of the first day of July next following such adoption and filing;
				or be adopted and a certified copy filed with the Department on or before the
				first day of October, whereupon the Department shall proceed to administer and
				enforce the ordinance or resolution as of the first day of January next
				following such adoption and filing. When a given Home Rule Municipal Use Tax
				goes into effect, it applies to purchases made on or after the effective date
				of the Ordinance imposing the tax. For this purpose, the date of the purchase
				is deemed to be the date of the delivery of the property to the purchaser. The
				same rule applies when determining the effective date of an increase or
				decrease in the rate of a Home Rule Municipal Use Tax.
Illinois Administrative Code › Title 86 - REVENUE › Part 320 - REGIONAL TRANSPORTATION AUTHORITY RETAILERS' OCCUPATION TAX › Section 320.101 - Nature of the Regional Transportation Authority Retailers' Occupation Tax

Current through Register Vol. 48, No. 28, July 12, 2024
a) Authority to
			 Impose Tax
The Board of Directors of the Regional Transportation Authority
				is authorized to impose a tax on persons engaged in the business of selling
				tangible personal property at retail within the metropolitan region as defined
				in Section 1.03 of the Regional Transportation Authority Act [70 ILCS 3615/1.03 ],
				at a rate of
				1.25 % of the
				gross receipts from sales, within the County of Cook, of food for human
				consumption which is to be consumed off the premises where it is sold (other
				than alcoholic beverages, soft drinks and food which has been prepared for
				immediate consumption) and prescription and nonprescription medicines, drugs,
				medical appliances and insulin, urine testing materials, syringes and needles
				used by diabetics, and 1% of the gross receipts from other taxable sales made
				in the course of such business within the County of Cook and 0.75 % of the
				gross receipts fromall taxablesales made in the course of such business within
				the Counties of DuPage, Kane, Lake, McHenry and Will. [70 ILCS
				3615/4.03(e) ]
b) Passing on the Tax
The legal incidence of the Regional Transportation Authority
				Retailers' Occupation Tax is on the seller. Nevertheless, the General Assembly
				has authorized persons subject to this tax to reimburse themselves for their
				sellers' Regional Transportation Authority Retailers' Occupation Tax liability
				by separately stating such tax as an additional charge, which charge may be
				stated in combination, in a single amount, with State tax which sellers are
				required to collect under the Use Tax Act [35 ILCS 105 ] and the additional
				charge authorized under the provisions of the Home Rule Municipal Retailers'
				Occupation Tax Act [65 ILCS 5/8-11 -1], the Non-Home Rule Municipal Retailers'
				Occupation Tax Act [65 ILCS 5/8-11-1.3], the Home Rule County Retailers'
				Occupation Tax Act [55 ILCS
				5/5-1006 ], or any other local retailers' occupation
				tax administered by the Department, pursuant to such bracket schedules as the
				Department has prescribed. (See, 86 Ill. Adm. Code 150.Table A.)
c) Exclusion From "Gross Receipts"
Any amount added to the selling price of tangible personal
				property by the seller because of a Regional Transportation Authority
				Retailers' Occupation Tax, or because of the Retailers' Occupation Tax [35 ILCS
				120 ], or because of the Home Rule Municipal Retailers' Occupation Tax, the
				Non-Home Rule Municipal Retailers' Occupation Tax, or the Home Rule County
				Retailers' Occupation Tax, or any other local retailers' occupation tax
				administered by the Department, or as Illinois Use Tax, and collected from the
				purchaser, shall not be regarded as a part of the seller's gross receipts that
				are subject to such Regional Transportation Authority Retailers' Occupation
				Tax.
Illinois Administrative Code › Title 86 - REVENUE › Part 320 - REGIONAL TRANSPORTATION AUTHORITY RETAILERS' OCCUPATION TAX › Section 320.105 - Registration and Returns

Current through Register Vol. 48, No. 28, July 12, 2024
a) Separate
			 Registration not Required
A retailer's registration under the Illinois Retailers'
				Occupation Tax Act is sufficient for the Regional Transportation Authority. No
				special registration for Regional Transportation Authority Retailers'
				Occupation Tax is required.
b) Requirements as to Returns
1) Every retailer must file a return each
			 month for each county which has a Regional Transportation Authority Retailers'
			 Occupation Tax in effect that month if the retailer is engaged in the business
			 of selling tangible personal property at retail within that county: Provided
			 that if the retailer is permitted to file his Illinois Retailers' Occupation
			 Tax returns quarterly, his Regional Transportation Authority Retailers'
			 Occupation Tax returns shall also be filed quarterly; and provided that if the
			 retailer is permitted to file his Illinois Retailers' Occupation Tax returns
			 annually, his Regional Transportation Authority Retailers' Occupation Tax
			 returns shall also be filed annually. However, the information required for the
			 Regional Transportation Authority Retailers' Occupation Taxes may be furnished
			 on the retailer's Illinois Retailers' Occupation Tax return form in the
			 additional space that is provided on that form for reporting Regional
			 Transportation Authority Retailers' Occupation Tax information.
2) If the retailer files his Illinois
			 Retailers' Occupation Tax returns on the gross receipts basis, he must report
			 Regional Transportation Authority Retailers' Occupation Tax information in his
			 returns on the same basis. If the retailer files his Illinois Retailers'
			 Occupation Tax return on the gross sales basis, he must report Regional
			 Transportation Authority Retailers' Occupation Tax information in his returns
			 on the gross sales basis.
3)
			 Retailers required to make payment on the 7th, 15th, 22nd and last day of the
			 month during which liability is incurred as provided in Section 3 of the
			 Retailers' Occupation Tax Act, are not required to make such quarter-monthly
			 payments of Regional Transportation Authority Retailers' Occupation
			 Tax.
Illinois Administrative Code › Title 86 - REVENUE › Part 320 - REGIONAL TRANSPORTATION AUTHORITY RETAILERS' OCCUPATION TAX › Section 320.110 - Claims to Recover Erroneously Paid Tax

Current through Register Vol. 48, No. 28, July 12, 2024
Claims for Multiple Taxes. If a claimant files a claim for
				refund on a transaction which was subject to State and local taxes administered
				by the Department, the claim need not be filed separately for each type of tax.
				A single claim for the total of all applicable taxes shall suffice. The claim
				shall be audited, heard, or otherwise processed as a single claim whenever
				possible. A single credit memorandum shall be issued which may be used by the
				claimant or his authorized assignee to pay State or local tax
				liability.
Illinois Administrative Code › Title 86 - REVENUE › Part 320 - REGIONAL TRANSPORTATION AUTHORITY RETAILERS' OCCUPATION TAX › Section 320.115 - Jurisdictional Questions

Current through Register Vol. 48, No. 28, July 12, 2024
The substance and provisions of 86 Ill. Adm. Code
				270.115 of the Home Rule
				Municipal Retailers' Occupation Tax Regulations which are not incompatible with
				the Regional Transportation Authority Retailers' Occupation Tax Law, shall
				apply to this Part. References to a "home rule municipality" or "municipality"
				in Section 270.115 mean "Metropolitan
				Region" for purposes of this Section. References to the Home Rule Municipal
				Retailers' Occupation Tax in Section
				270.115 mean Regional
				Transportation Authority Retailers' Occupation Tax for purposes of this
				Section. When used in this Part, "Metropolitan Region" means all territory
				included within the Regional Transportation Authority as provided in the
				Regional Transportation Authority Act, and such territory as may be annexed to
				the Regional Transportation Authority.
Illinois Administrative Code › Title 86 - REVENUE › Part 320 - REGIONAL TRANSPORTATION AUTHORITY RETAILERS' OCCUPATION TAX › Section 320.120 - Incorporation of the Retailers' Occupation Tax Regulations by Reference

Current through Register Vol. 48, No. 28, July 12, 2024
To avoid needless repetition, the substance and provisions of
				all Retailers' Occupation Tax Regulations (86 Ill. Adm. Code 130), are
				incorporated herein by reference and made a part hereof.
Illinois Administrative Code › Title 86 - REVENUE › Part 320 - REGIONAL TRANSPORTATION AUTHORITY RETAILERS' OCCUPATION TAX › Section 320.125 - Penalties, Interest and Procedures

Current through Register Vol. 48, No. 28, July 12, 2024
All penalties (both civil and criminal), provisions concerning
				interest and procedures (such as the making of assessments, the venue and mode
				of conducting hearings, subpoenas, matters pertaining to judicial review and
				other procedural subjects), together with statutes of limitation, are the same
				under Section 4.03(e) of the Regional Transportation Authority Act as under the
				Retailers' Occupation Tax Act (Ill. Rev. Stat. 1979, ch. 120, pars. 440 et
				seq.).
Illinois Administrative Code › Title 86 - REVENUE › Part 320 - REGIONAL TRANSPORTATION AUTHORITY RETAILERS' OCCUPATION TAX › Section 320.130 - Effective Date

Current through Register Vol. 48, No. 28, July 12, 2024
a) The Regional
			 Transportation Authority Retailers' Occupation Tax is effective November 1,
			 1979. It applies to sales made in the course of the seller's engaging in the
			 business of selling tangible personal property at retail within the region on
			 or after the effective date of the ordinance. For this purpose, the date of the
			 sale is deemed to be the date of the delivery of the property. If delivery
			 occurs after the effective date, in a transaction in which receipts were
			 received before the effective date and tax was paid on such receipts when
			 received by the seller in accordance with Section
			 130.430
			 of the Retailers' Occupation Tax Regulations, no Regional Transportation
			 Authority Retailers' Occupation Tax will be due because of the delivery of the
			 property occurring after the effective date.
b) Furthermore, in the case of sales of
			 building materials to real estate improvement construction contractors for use
			 in performing construction contracts for third persons, if such property is
			 delivered to the contractor after the effective date of a rate increase but
			 will be used in performing a binding construction contract which was entered
			 into before the effective date of the increase and under which the contractor
			 is legally unable to shift the burden of the tax rate increase to his customer,
			 the applicable tax rate will be the rate which was in effect before the
			 effective date of the rate increase. Before a supplier may deliver materials to
			 a construction contractor after the effective date of a tax rate increase at
			 the rate which was in effect prior thereto, the purchasing contractor must give
			 such supplier a written, signed certification stating that specifically
			 described materials are being purchased for use in performing a binding
			 contract which was entered into before the effective date of the rate increase
			 (specifying such date) and under which the contractor is legally unable to
			 shift the burden of the tax rate increase to his customer, identifying the
			 construction contract in question by its date and by naming the contractor's
			 construction work involved, and by giving the location of the job site where
			 the construction contract is being performed or is to be performed.
c) The same rule applies when determining the
			 effective date of an increase in the rate of a Municipal Retailers' Occupation
			 Tax.
Illinois Administrative Code › Title 86 - REVENUE › Part 330 - REGIONAL TRANSPORTATION AUTHORITY SERVICE OCCUPATION TAX › Section 330.101 - Nature of the Regional Transportation Authority Service Occupation Tax

Current through Register Vol. 48, No. 28, July 12, 2024
a) Authority to
			 Impose Tax
1) The Board of Directors of the
			 Regional Transportation Authority is authorized to impose tax on persons
			 engaged in the business of making sales of service within the metropolitan
			 region as defined in Section
			 1.03 of the Regional
			 Transportation Authority Act [70 ILCS 3615/1.03 ],
who
			 as an incident to making the sales of service, transfer tangible personal
			 property within the metropolitan region, either in the form of tangible
			 personal property or in the form of real estate as an incident to a sale of
			 service. In Cook County, the tax rate shall be:
A)
1.25 % of the
			 serviceman's cost price of food prepared for immediate consumption and
			 transferred incident to a sale of service subject to the service occupation tax
			 by an entity licensed under the Hospital Licensing Act, the Nursing Home Care
			 Act, the Specialized Mental Health Rehabilitation Act of 2013, the ID/DD
			 Community Care Act, or the MC/DD Act that is located in the metropolitan
			 region;
B)
1.25%
			 of the selling price of tangible personal property taxed at the 1% rate under
			 the Service Occupation Tax Act; and
C)
1% of the selling price from other
			 taxable sales of tangible personal property transferred. In DuPage, Kane, Lake,
			 McHenry, and Will counties, the rate shall be
			 0.75 % of the selling price of
			 all tangible personal property transferred. The rate of tax imposed in DuPage,
			 Kane, Lake, McHenry, and Will counties under this Section on sales of aviation
			 fuel on or after December 1, 2019 shall, however, be
			 0.25 % unless the Regional
			 Transportation Authority in DuPage, Kane, Lake, McHenry, and Will counties has
			 an "airport-related purpose" and the additional
			 0.50 % of the 0.75% tax on
			 aviation fuel is expended for airport-related purposes. If there is no
			 airport-related purpose to which aviation fuel tax revenue is dedicated, then
			 aviation fuel is excluded from the additional
			 0.5 % of the 0.75%
			 tax.
Illinois Administrative Code › Title 86 - REVENUE › Part 330 - REGIONAL TRANSPORTATION AUTHORITY SERVICE OCCUPATION TAX › Section 330.105 - Registration and Returns

Current through Register Vol. 48, No. 28, July 12, 2024
a) A
			 serviceman's registration under the Service Occupation Tax Act or the
			 Retailers' Occupation Tax Act (Ill. Rev. Stat. 1989, ch. 120, pars. 440 et
			 seq.) is sufficient for the purposes of Section 4.03(f) of the Regional
			 Transportation Authority Act. No special registration for Regional
			 Transportation Authority Service Occupation Tax is required.
b) The information required for the Regional
			 Transportation Authority Service Occupation Taxes may be furnished on the
			 taxpayer's Service Occupation Tax return form.
Illinois Administrative Code › Title 86 - REVENUE › Part 330 - REGIONAL TRANSPORTATION AUTHORITY SERVICE OCCUPATION TAX › Section 330.110 - Claims to Recover Erroneously Paid Tax

Current through Register Vol. 48, No. 28, July 12, 2024
Claims for Multiple Taxes.
If a claimant files a claim for refund on a transaction which
				was subject to State and local taxes administered by the Department, the claim
				need not be filed separately for each type of tax. A single claim for the total
				of all applicable taxes shall suffice. The claim shall be audited, heard, or
				otherwise processed as a single claim whenever possible. A single credit
				memorandum shall be issued which may be used by the claimant or his authorized
				assignee to pay State or local tax liability.
Illinois Administrative Code › Title 86 - REVENUE › Part 330 - REGIONAL TRANSPORTATION AUTHORITY SERVICE OCCUPATION TAX › Section 330.115 - Jurisdictional Questions

Current through Register Vol. 48, No. 28, July 12, 2024
If the Service Occupation Tax on a transaction is being
				remitted to the Department by the serviceman, the serviceman shall also pay
				Regional Transportation Authority Service Occupation Tax to the Department on
				the same transaction if such serviceman's place of business is located in the
				metropolitan region. This is true whether the serviceman bought the property in
				Illinois or outside Illinois.
Illinois Administrative Code › Title 86 - REVENUE › Part 330 - REGIONAL TRANSPORTATION AUTHORITY SERVICE OCCUPATION TAX › Section 330.120 - Incorporation of Service Occupation Tax Regulations by Reference

Current through Register Vol. 48, No. 28, July 12, 2024
To avoid needless repetition, the substance and provisions of
				all Service Occupation Tax Regulations (86 Ill. Adm. Code 140), except Service
				Occupation Tax Subpart A as it pertains to rate, are incorporated herein by
				reference and made a part hereof.
Illinois Administrative Code › Title 86 - REVENUE › Part 330 - REGIONAL TRANSPORTATION AUTHORITY SERVICE OCCUPATION TAX › Section 330.125 - Penalties, Interest and Procedures

Current through Register Vol. 48, No. 28, July 12, 2024
All penalties (both civil and criminal), provisions concerning
				interest and procedures (such as the making of assessments, the venue and mode
				of conducting hearings, subpoenas, matters pertaining to judicial review and
				other procedural subjects), together with statutes of limitation, are the same
				under Section 4.03(f) of the Regional Transportation Authority Act as under the
				Illinois Service Occupation Tax Act.
Illinois Administrative Code › Title 86 - REVENUE › Part 330 - REGIONAL TRANSPORTATION AUTHORITY SERVICE OCCUPATION TAX › Section 330.130 - Effective Date

Current through Register Vol. 48, No. 28, July 12, 2024
When a given Regional Transportation Authority Service
				Occupation Tax goes into effect, it applies to sales of service made in the
				course of the serviceman's engaging in the business of selling services within
				the taxing metropolitan region on or after the effective date of the ordinance
				imposing such tax. For this purpose, the date of the sale of service is deemed
				to be the date of the delivery, to the user, of the tangible personal property
				which the serviceman retransfers as an incident to service.
Illinois Administrative Code › Title 86 - REVENUE › Part 340 - REGIONAL TRANSPORTATION AUTHORITY USE TAX › Section 340.101 - Nature and Rate of the Tax

Current through Register Vol. 48, No. 28, July 12, 2024
If a Regional Transportation Authority Retailers' Occupation
				Tax is imposed, the Board of Directors of the Regional Transportation Authority
				may impose a tax upon the privilege of using, in the metropolitan region, any
				item of tangible personal property which is purchased outside the metropolitan
				region at retail from a retailer, and which is titled or registered with an
				agency of this State's government, at a rateof 1%of the selling price of such
				tangible personal property within the county of Cook, and 0.75 % of the selling
				price of such tangible personal property within the counties of DuPage, Kane,
				Lake, McHenry and Will, as "selling price" is defined in the "Use Tax Act"
				[35 ILCS 105/2 ].Such
				tax shall be collected from persons whose Illinois address for titling or
				registration purposes is given as being in the metropolitan region. Such tax
				shall be collected by the Department of Revenuefor the Regional Transportation
				Authority. Such tax must be paid to the State, or an exemption determination
				must be obtained from the Department of Revenue before the title or Certificate
				of Registration for the property may be issued. The tax or proof of exemption
				may be transmitted to the Department by way of the State agency with which, or
				State officer with whom, the tangible personal property must be titled or
				registered if the Department and such agency or State officer determine that
				this procedure will expedite the processing of applications for title or
				registration. [70 ILCS 3615/4.03
				]
Illinois Administrative Code › Title 86 - REVENUE › Part 340 - REGIONAL TRANSPORTATION AUTHORITY USE TAX › Section 340.105 - Items Covered

Current through Register Vol. 48, No. 28, July 12, 2024
Items which are titled or registered with the State are motor
				vehicles, aircraft, watercraft, snowmobiles, and implements of husbandry and
				special mobile equipment for which the owner decides to apply for an optional
				title. For the purposes of this Part:
a) The term "motor vehicle" includes
			 passenger cars, trucks, buses, motorcycles and any kind of vehicle which is
			 required to be titled under the Illinois Vehicle Code (Ill. Rev. Stat. 1989,
			 ch. 951/2, pars. 1-101 et seq.), (including house trailers for which a display
			 certificate of title is required).
b) The term "implement of husbandry" means:
Every vehicle designed and adapted exclusively for
				agricultural, horticultural, or livestock raising operations, including farm
				wagons, wagon trailers or like vehicles used in connection therewith, or for
				lifting or carrying an implement of husbandry provided that no farm wagon,
				wagon trailer or like vehicle having a capacity of more than 400 bushels or a
				gross weight of more than 36,000 pounds, shall be included hereunder. (Ill.
				Rev. Stat. 1989, ch. 951/2, par. 1-130.)
c) The term "special mobile equipment" means:
Every vehicle not designed or used primarily for the
				transportation of persons or property and only incidentally operated or moved
				over a highway, including but not limited to: street sweepers, ditch digging
				apparatus, well boring apparatus and road construction and maintenance
				machinery such as asphalt spreaders, bituminous mixers, bucket loaders,
				tractors other than truck tractors,ditchers, leveling graders, finishing
				machines, motor graders, road rollers, scarifiers, earth moving carryalls and
				scrapers, power shovels and drag lines, and self-propelled cranes and earth
				moving equipment. The term does not include house trailers, dump trucks, truck
				mounted transit mixers, cranes or shovels, or other vehicles designed for the
				transportation of persons or property to which machinery has been attached.
				(Ill. Rev. Stat. 1989, ch. 951/2, par. 1-191.)
d) Watercraft means every description of
			 watercraft used or capable of being used as a means of transportation on water,
			 except a seaplane on the water, innertube, air mattress or similar device, and
			 boats used for concession rides in artificial bodies of water designed and used
			 exclusively for such concessions. Section 1-2 of the Boat Registration and
			 Safety Act of the Illinois Vehicle Code (Ill. Rev. Stat. 1989, ch. 951/2 par.
			 311-2). Every watercraft other than sailboards, on waters within the
			 jurisdiction of this State, shall be numbered. (Section 3-1 of the Boat
			 Registration and Safety Act.)
Illinois Administrative Code › Title 86 - REVENUE › Part 340 - REGIONAL TRANSPORTATION AUTHORITY USE TAX › Section 340.110 - Incorporation of Use Tax Regulations by Reference

Current through Register Vol. 48, No. 28, July 12, 2024
To avoid needless repetition, the substance and provisions of
				all Use Tax Regulations (86 Ill. Adm. Code 150), except Subpart A as it
				pertains to subject matter and rate; Subpart G as it pertains to registration
				of out-of-State retailers; are incorporated herein by reference and made a part
				hereof.
Illinois Administrative Code › Title 86 - REVENUE › Part 340 - REGIONAL TRANSPORTATION AUTHORITY USE TAX › Section 340.115 - Penalties, Interest and Procedures

Current through Register Vol. 48, No. 28, July 12, 2024
All penalties (both civil and criminal), provisions concerning
				interest and procedures (such as the making of assessments, the venue and mode
				of conducting hearings, subpoenas, the filing, processing and disposition of
				claims, matters pertaining to judicial review and other procedural subjects),
				together with statutes of limitations, are the same under Section 4.03(g) of
				the Regional Transportation Authority Act as under the Use Tax Act (Ill. Rev.
				Stat. 1979, ch. 120, par. 439.1 ).
Illinois Administrative Code › Title 86 - REVENUE › Part 340 - REGIONAL TRANSPORTATION AUTHORITY USE TAX › Section 340.120 - Effective Date

Current through Register Vol. 48, No. 28, July 12, 2024
The effective date of the Regional Transportation Authority
				Retailers' Occupation Tax ordinance imposing the tax is November 1, 1979. It
				applies to purchases made on or after the effective date of the ordinance
				imposing the tax. For this purpose, the date of the purchase is deemed to be
				the date of the delivery of the property to the purchaser. The same rule
				applies when determining the effective date of an increase or decrease in the
				rate of a Regional Transportation Authority Use Tax.
Illinois Administrative Code › Title 86 - REVENUE › Part 370 - METRO EAST MASS TRANSIT DISTRICT RETAILERS' OCCUPATION TAX › Section 370.101 - Nature of a Metro East Mass Transit District Retailers' Occupation Tax

Current through Register Vol. 48, No. 28, July 12, 2024
a) Authority to
			 Impose Tax
The Board of Trustees of a Metro East Mass Transit District is
				authorized to impose a tax on persons engaged in the business of selling
				tangible personal property at retail within the district as defined in Section
				2(i) of the Local Mass Transit District Act (Ill. Rev. Stat. 1989, ch. 1112/3,
				par. 352), at a rate of 1/4% of the gross receipts from such sales made in the
				course of such business within the district.
b) Passing on the Tax
The legal incidence of a Metro East Mass Transit District
				Retailers' Occupation Tax is on the seller. Nevertheless, the General Assembly
				has authorized persons subject to this tax to reimburse themselves for their
				sellers' Metro East Mass Transit District Retailers' Occupation Tax liability
				by separately stating such tax as an additional charge, which charge may be
				stated in combination, in a single amount, with State tax which sellers are
				required to collect under the Use Tax Act and the additional charge authorized
				under the provisions of the Non-Home Rule Municipal Retailers' Occupation Tax
				Act (Ill. Rev. Stat. 1989, ch. 24, par. 8-11-1.3), Home Rule Municipal
				Retailers' Occupation Tax Act (Ill. Rev. Stat. 1989, ch. 24, par. 8-11-1) or
				Home Rule County Retailers' Occupation Tax Act (Ill. Rev. Stat. 1989, ch. 34,
				par. 5-1006, pursuant to such bracket schedules as the Department may has
				prescribed. (See 86 Ill. Adm. Code 150.Table A)
c) Exclusion From "Gross Receipts"
Any amount added to the selling price of tangible personal
				property by the seller because of a Metro East Mass Transit District Retailers'
				Occupation Tax, or because of the Retailers' Occupation Tax (Ill. Rev. Stat.
				1989, ch. 120, pars. 440 et seq.), or because of the Non-Home Rule Municipal
				Retailers' Occupation Tax, Home Rule Municipal or Home Rule County Retailers'
				Occupation Tax, or as Illinois Use Tax (Ill. Rev. Stat. 1989, ch. 120, par.
				439.1 et seq.), and collected from the purchaser, shall not be regarded as a
				part of the seller's gross receipts that are subject to such Metro East Mass
				Transit District Retailers' Occupation Tax.
Illinois Administrative Code › Title 86 - REVENUE › Part 370 - METRO EAST MASS TRANSIT DISTRICT RETAILERS' OCCUPATION TAX › Section 370.105 - Registration and Returns

Current through Register Vol. 48, No. 28, July 12, 2024
a) Separate
			 Registration not Required
A retailer's registration under the Illinois Retailers'
				Occupation Tax Act is sufficient for the Metro East Mass Transit District. No
				special registration for Metro East Mass Transit District Retailers' Occupation
				Tax is required.
b)
			 Requirements as to Returns
1) Every retailer
			 must file a return each month for each district which has a Metro East Mass
			 Transit District Retailers' Occupation Tax in effect that month if the retailer
			 is engaged in the business of selling tangible personal property at retail
			 within that district: Provided that if the retailer is permitted to file his
			 Illinois Retailers' Occupation Tax returns quarterly, his Metro East Mass
			 Transit District Retailers' Occupation Tax returns shall also be filed
			 quarterly and provided that if the retailer is permitted to file his Illinois
			 Retailers' Occupation Tax returns annually, his Metro East Mass Transit
			 District Retailers' Occupation Tax returns shall also be filed annually.
			 However, the information required for the Metro East Mass Transit District
			 Retailers' Occupation Taxes may be furnished on the retailer's Illinois
			 Retailers' Occupation Tax return form in the additional space that is provided
			 on that form for reporting Metro East Mass Transit District Retailers'
			 Occupation Tax information.
2) If
			 the retailer files his Illinois Retailers' Occupation Tax returns on the gross
			 receipts basis, he must report Metro East Mass Transit District Retailers'
			 Occupation Tax information in his returns on the same basis. If the retailer
			 files his Illinois Retailers' Occupation Tax returns on the gross sales basis,
			 he must report Metro East Mass Transit District Retailers' Occupation Tax
			 information in his returns on the gross sales basis.
3) Retailers required to make payment on the
			 7th, 15th, 22nd and last day of the month during which liability is incurred as
			 provided in Section 3 of the Retailers' Occupation Tax Act, are not required to
			 make such quarter-monthly payments of Metro East Mass Transit District
			 Retailers' Occupation Tax.
Illinois Administrative Code › Title 86 - REVENUE › Part 370 - METRO EAST MASS TRANSIT DISTRICT RETAILERS' OCCUPATION TAX › Section 370.110 - Claims to Recover Erroneously Paid Tax

Current through Register Vol. 48, No. 28, July 12, 2024
Claims for Multiple Taxes. If a claimant files a claim for
				refund on a transaction which was subject to State and local taxes administered
				by the Department, the claim need not be filed separately for each type of tax.
				A single claim for the total of all applicable taxes shall suffice. The claim
				shall be audited, heard, or otherwise processed as a single claim whenever
				possible. A single credit memorandum shall be issued which may be used by the
				claimant or his authorized assignee to pay State or local tax
				liability.
Illinois Administrative Code › Title 86 - REVENUE › Part 370 - METRO EAST MASS TRANSIT DISTRICT RETAILERS' OCCUPATION TAX › Section 370.115 - Jurisdictional Questions

Current through Register Vol. 48, No. 28, July 12, 2024
The substance and provisions of 86 Ill. Adm. Code
				270.115 of the Home Rule
				Municipal Retailers' Occupation Tax Regulations which are not incompatible with
				the Local Mass Transit District Retailers' Occupation Tax Law, shall apply to
				this Part. References to a "home rule municipality" or "municipality" in
				Section 270.115 mean "Metro East Mass
				Transit District" for purposes of this Section. References to the Home Rule
				Municipal Retailers' Occupation Tax in Section
				270.115 mean Metro East Mass
				Transit District Retailers' Occupation Tax for purposes of this Part. When used
				in this Part, "Metro East Mass Transit District" means one or more local mass
				transit districts created pursuant to the Local Mass Transit District Act,
				composed only of Madison, St. Clair or Monroe Counties, or any combination
				thereof, or any territory annexed to this district.
Illinois Administrative Code › Title 86 - REVENUE › Part 370 - METRO EAST MASS TRANSIT DISTRICT RETAILERS' OCCUPATION TAX › Section 370.120 - Incorporation of Retailers' Occupation Tax Regulations by Reference

Current through Register Vol. 48, No. 28, July 12, 2024
To avoid needless repetition, the substance and provisions of
				all Retailers' Occupation Tax Regulations (86 Ill. Adm. Code 130), except
				Subpart A as it pertains to rate, are incorporated herein by reference and made
				a part hereof.