reglab/statecodes huggingface dataset:
Illinois Administrative Code › Title 86 - REVENUE › Part 530 - SENIOR CITIZENS AND DISABLED PERSONS PROPERTY TAX RELIEF AND PHARMACEUTICAL ASSISTANCE ACT › Subpart B - PROPERTY TAX RELIEF PROGRAM ("CIRCUIT BREAKER") › Section 530.210 - Claimant Eligibility Qualifications

Current through Register Vol. 48, No. 28, July 12, 2024
a) In order to be eligible to participate in
				this program for the 1998 and 1999 claim years, each claimant must:
1) file a timely claim in accordance with the
				dates designated in Section
				530.215(a);
				and
2) meet one of the following
				requirements:
A) be 65 years of age or older
				prior to January 1 of the calendar year in which a claim is filed; or
B) become 65 years of age during the calendar
				year in which a claim is filed; or
C) be the surviving spouse of a claimant, who
				at the time of death received or was entitled to receive a property tax grant,
				which surviving spouse will become 65 years of age within the 24 months
				immediately following the death of a claimant and which surviving spouse, but
				for his or her age, is otherwise qualified to receive a property tax grant;
				or
D) be disabled prior to January
				1 of the calendar year in which a claim is filed; and
3) have lived in a residence in Illinois
				during the claim year for which the claimant's household is liable for the
				payment of property taxes accrued or has paid rent constituting property taxes
				accrued; and
4) be domiciled in
				Illinois at the time he or she files a claim; and
5) have a maximum household income of less
				than $16,000.
Illinois Administrative Code › Title 86 - REVENUE › Part 530 - SENIOR CITIZENS AND DISABLED PERSONS PROPERTY TAX RELIEF AND PHARMACEUTICAL ASSISTANCE ACT › Subpart B - PROPERTY TAX RELIEF PROGRAM ("CIRCUIT BREAKER") › Section 530.215 - Claim Filing Procedures

Current through Register Vol. 48, No. 28, July 12, 2024
a) A claim
				for a property tax grant under the Act must be filed on the appropriate paper
				or electronic forms approved by the Department in a timely manner. The claim
				must be filed after January 1 but on or before December 31 of the calendar year
				following the claim year as evidenced by the postmark on metered and posted
				claims, or the date-stamp of receipt on hand-delivered claims at the Department
				or its regional offices, or the transmission date to confirm receipt of
				facsimile claims and electronic applications filed with the Department via the
				Internet. [320 ILCS
				25/5(a) ]
b) Only one claimant may file a claim for
				each household for a claim year. If more than one person in a household and,
				for the 2000 claim year and later claim years, any additional resident, is
				eligible to file a claim under the Act, they must agree as to which of them
				will file the claim for the claim year as the claimant. For example, if a
				married claimant lives with his or her spouse in the same residence as of the
				end of a claim year, they must file jointly and list their combined income on
				the claim. [320 ILCS
				25/5(c) ]
c) A qualified person has a personal right to
				file a claim for a property tax grant, but it terminates at death so a claim
				cannot be filed subsequently by his or her estate in probate or intestacy
				proceedings. A claim for a property tax grant may also be filed on behalf of a
				qualified person by a person holding power of attorney to do so or by his or
				her guardian or legal counsel. (See
				320 ILCS
				25/5(b).)
d) A claimant must submit proof of his or her
				eligibility qualifications as set forth in Section
				530.115.
				(See
				320 ILCS
				25/6(a).)
1) Examples of proof of date of birth
				include:
A) a baptismal record; or
B) a birth certificate; or
C) a driver's license; or
D) an identification card from the Secretary
				of State's office; or
E) an
				insurance policy; or
F)
				naturalization papers; or
G) a
				passport.
Illinois Administrative Code › Title 86 - REVENUE › Part 530 - SENIOR CITIZENS AND DISABLED PERSONS PROPERTY TAX RELIEF AND PHARMACEUTICAL ASSISTANCE ACT › Subpart B - PROPERTY TAX RELIEF PROGRAM ("CIRCUIT BREAKER") › Section 530.220 - Property Tax Grant Determinations

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				For the 1998 and 1999 claim years, except as otherwise provided in subsections
				(c) through (e), the maximum amount of a property tax grant as determined by
				the Department is limited to the least of the following amounts:
1) the amount by which property taxes accrued
				upon a beneficiary's residence for a claim year exceeds 3.5 % of his or her
				household income for that year; or
2) the amount by which rent constituting
				property taxes accrued upon a beneficiary's residence for a claim year exceeds
				3.5% of his or her household income for that year; or
3) an amount equal to $700 less
				4.5 % of a beneficiary's
				household income for a claim year for those with a household income of $14,000
				or less and $70 for those with a household income of more than $14,000 but less
				than $16,000.
Illinois Administrative Code › Title 86 - REVENUE › Part 530 - SENIOR CITIZENS AND DISABLED PERSONS PROPERTY TAX RELIEF AND PHARMACEUTICAL ASSISTANCE ACT › Subpart B - PROPERTY TAX RELIEF PROGRAM ("CIRCUIT BREAKER") › Section 530.225 - Penalties

Current through Register Vol. 48, No. 28, July 12, 2024
a) Any person who:
1) files a fraudulent claim for a grant under
				the Act; or
2) for compensation
				prepares a claim for this program and knowingly enters false information on the
				claim for a claimant or a beneficiary; or
3) fraudulently files multiple claims;
				or
4) fraudulently states that a
				nondisabled person is disabled is guilty of a Class 4 felony for the first
				offense and a Class 3 felony for each subsequent offense. [320 ILCS 25/9
				]
Illinois Administrative Code › Title 86 - REVENUE › Part 530 - SENIOR CITIZENS AND DISABLED PERSONS PROPERTY TAX RELIEF AND PHARMACEUTICAL ASSISTANCE ACT › Subpart C - ELECTRONIC FILING › Section 530.301 - Electronic Filing Program Via Internet

Current through Register Vol. 48, No. 28, July 12, 2024
The Department is creating a voluntary program for the filing
				  of electronic applications via the Internet under the Senior Citizens and
				  Disabled Persons Property Tax Relief and Pharmaceutical Assistance Act
				  beginning with the 2001 claim year.
Illinois Administrative Code › Title 86 - REVENUE › Part 530 - SENIOR CITIZENS AND DISABLED PERSONS PROPERTY TAX RELIEF AND PHARMACEUTICAL ASSISTANCE ACT › Subpart C - ELECTRONIC FILING › Section 530.305 - Eligible Electronic Documents

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				The only electronic document that is currently eligible to be transmitted to
				the Department via the Internet under this Subpart C is IDOR Form No. IL-1363,
				which must be filed by a verified Internet Filer as an original electronic
				application without using Schedule A, Schedule B, or Schedule P for the claim
				year.
b) The following types of
				electronic documents are not currently eligible to be transmitted to the
				Department via the Internet under this Subpart C:
1) Electronic documents listed in subsection
				(a) that require additional electronic or paper forms or the reporting of any
				other information for which the Department is unable to currently accept
				electronic transmission via the Internet; and
2) Electronic documents that are not listed
				in subsection (a).
Illinois Administrative Code › Title 86 - REVENUE › Part 530 - SENIOR CITIZENS AND DISABLED PERSONS PROPERTY TAX RELIEF AND PHARMACEUTICAL ASSISTANCE ACT › Subpart C - ELECTRONIC FILING › Section 530.310 - Internet Filer Eligibility Qualifications

Current through Register Vol. 48, No. 28, July 12, 2024
a) Only an individual who has been verified
				as an Internet Filer may transmit an electronic application to the Department
				via the Internet for purposes of filing under this Subpart C.
b) In order for an individual to be verified
				as an Internet Filer by the Department for the 2001 claim year and later claim
				years, he or she must meet all of the following eligibility qualifications:
1) Be listed in the authentication records
				for verified Internet Filers maintained by the Department for the current claim
				year;
2) Have an approved
				application based on the information listed on his or her original electronic
				or paper application that was filed without using Schedule A, Schedule B, or
				Schedule P for the prior claim year;
3) Report the same marital status on his or
				her applications for the prior and current claim years;
4) File an original electronic application
				without using Schedule A, Schedule B, or Schedule P for the current claim
				year;
5) Be listed in the
				authentication records provided to the Department by the Social Security
				Administration for the prior claim year; and
6) Transmit an electronic signature code
				during the login process to the program and when an electronic application is
				filed with the Department under this Subpart C.
Illinois Administrative Code › Title 86 - REVENUE › Part 530 - SENIOR CITIZENS AND DISABLED PERSONS PROPERTY TAX RELIEF AND PHARMACEUTICAL ASSISTANCE ACT › Subpart C - ELECTRONIC FILING › Section 530.315 - Electronic Applications

Current through Register Vol. 48, No. 28, July 12, 2024
a) An
				electronic application consists of data (including an electronic signature
				code) entered by a verified Internet Filer that is transmitted to the
				Department via the Internet upon completion.
b) An electronic application contains the
				same information as a paper application.
c) Authentication records for verified
				Internet Filers maintained by the Department may include electronic or paper
				forms or other reported information for which the Department is unable to
				currently accept electronic transmission via the Internet.
d) A verified Internet Filer may transmit his
				or her electronic application for the current claim year during the filing
				dates designated by the Department on its website anytime after January 1 but
				on or before December 31 of the calendar year following the claim year as
				evidenced by the transmission date to confirm receipt of electronic
				applications filed with the Department via the Internet. [320 ILCS
				25/5(a) ]
Illinois Administrative Code › Title 86 - REVENUE › Part 530 - SENIOR CITIZENS AND DISABLED PERSONS PROPERTY TAX RELIEF AND PHARMACEUTICAL ASSISTANCE ACT › Subpart C - ELECTRONIC FILING › Section 530.320 - Electronic Signature Code

Current through Register Vol. 48, No. 28, July 12, 2024
a) An
				electronic signature code, consisting of encrypted data using a combination of
				a verified Internet Filer's name, social security number, and date of birth, is
				to be used in lieu of a written signature for electronic applications filed
				with the Department under this Subpart C.
b) An electronic signature code will be
				verified by the Department during the login process to this program and applies
				to all data entered by a verified Internet Filer on the separate screens
				comprising an electronic application transmitted to the Department via the
				Internet upon completion.
c)
				Transmitting an electronic signature code as part of a completed electronic
				application has the same legal effect as if a verified Internet Filer had
				signed and submitted a paper application to the Department for the claim year,
				including but not limited to:
1)
				Authentication by the Department of a request by an individual to be verified
				as an Internet Filer for the current claim year;
2) A penalty of perjury statement (see
				320 ILCS 25/9
				);
3) A release of records to the
				Department for eligibility determinations (see
				320 ILCS 25/4
				);
4) Assignment to the Department
				of prescription drug benefits paid by third parties (see
				320 ILCS
				25/6(d)(4) );
5) Consent to the repayment of erroneous or
				unauthorized benefits to the Department (see
				320 ILCS 25/9
				);
6) Release of medical and
				pharmaceutical records to the Department for audit and authentication purposes
				as well as the operation of a drug utilization review service; and
7) Request to waive confidentiality for the
				limited purpose of viewing or printing a paper copy of a completed electronic
				application transmitted to the Department via the Internet under this Subpart
				C.
Illinois Administrative Code › Title 86 - REVENUE › Part 530 - SENIOR CITIZENS AND DISABLED PERSONS PROPERTY TAX RELIEF AND PHARMACEUTICAL ASSISTANCE ACT › Subpart C - ELECTRONIC FILING › Section 530.325 - Transmission of Electronic Applications

Current through Register Vol. 48, No. 28, July 12, 2024
Electronic applications filed under the program will be
				  transmitted to the Department via the Internet using its server in Springfield,
				  Illinois.
Illinois Administrative Code › Title 86 - REVENUE › Part 530 - SENIOR CITIZENS AND DISABLED PERSONS PROPERTY TAX RELIEF AND PHARMACEUTICAL ASSISTANCE ACT › Subpart C - ELECTRONIC FILING › Section 530.330 - Transmission Confirmations

Current through Register Vol. 48, No. 28, July 12, 2024
a) The
				Department will issue a confirmation number to a verified Internet Filer to
				acknowledge receipt of its transmission and to confirm the timely filing of a
				completed electronic application under the program. The confirmation date
				constitutes the actual filing date for an electronic application. An electronic
				application will not be considered to be filed with the Department in a timely
				manner if no confirmation number was issued after its transmission.
b) A verified Internet Filer cannot recall or
				intercept an electronic application after its transmission has been confirmed
				by the Department under the program.
c) If a verified Internet Filer wishes to
				change any of the data entered on an electronic application after its
				transmission has been confirmed by the Department under the program, he or she
				must submit a paper amended application to the Department for that claim year
				using IDOR Form No. IL-1363-X.
d) A
				verified Internet Filer should contact the Department for assistance if
				transmission of an electronic application has not been confirmed after several
				attempts.
Illinois Administrative Code › Title 86 - REVENUE › Part 535 - NURSING HOME GRANT ASSISTANCE ACT › Section 535.101 - Purpose of the Program

Current through Register Vol. 48, No. 28, July 12, 2024
a) The Nursing
			 Home Grant Assistance Act (P.A. 87-863, effective July 9, 1992) [305 ILCS 40/1 et
			 seq.] ("the Act") is a remedial statute. The purpose of the Act is to provide
			 for individuals in need of financial support and who reside in a skilled
			 nursing or intermediate long term care facility that is licensed by the
			 Illinois Department of Public Health under the Nursing Home Care Act (Ill. Rev.
			 Stat. 1991, ch. 1111/2, pars. 4151-101, et seq.) [210 ILCS
			 45/1-101 ], after June 30, 1992 and before July 1,
			 1993, whose nursing home care is not paid for, in whole or in part, by a
			 federal, State, or combined federal-State medical care program (other than
			 Medicare Part B benefits), and whose annual adjusted gross income, after
			 subtracting the amount of payments for nursing home care expenses, does not
			 exceed 250% of the federal poverty guidelines for an individual as published
			 annually by the U.S. Department of Health and Human Services for purposes of
			 determining Medicaid eligibility, to receive financial assistance in the form
			 of Nursing Home Grant Assistance grant payments distributed to them by the
			 skilled nursing or intermediate long term care facility in which such
			 individuals reside. (Section 5 of the Act)
b) The Department is empowered by Section 40
			 of the Act to adopt necessary rules to implement this Act, and to use its
			 emergency rulemaking authority to adopt initial rules. Under Section 20(b)(1)
			 of the Act it is necessary to use the Nursing Home Grant Assistance Fund to
			 disburse moneys for payment of grants to eligible individuals under the Act.
			 Under Section 25 of the Act it is necessary to make such payments of grants to
			 eligible individuals through the skilled nursing or intermediate long term care
			 facility in which such individuals reside. Under Section 20 of the Act, within
			 10 days after receipt by the State Comptroller of the disbursement
			 certification made by the Department, the State Comptroller shall cause
			 warrants to be drawn for the respective amounts in accordance with the
			 directions contained in that certification. To assure that eligible individuals
			 receive the grant payments made to them through the skilled nursing or
			 intermediate long term care facilities in which such individuals reside, the
			 Department is empowered under Section 35 of the Act to impose penalties upon,
			 and take action to collect such penalties against, these facilities for their
			 failure to file the certifications required by the Act, to pay the fees due
			 under the Act, and to distribute the grants to the individuals to whom payment
			 is made.
Illinois Administrative Code › Title 86 - REVENUE › Part 535 - NURSING HOME GRANT ASSISTANCE ACT › Section 535.115 - Determination of Eligibility

Current through Register Vol. 48, No. 28, July 12, 2024
An individual who is a resident in a nursing home during one or
				more days after June 30, 1992 and before July 1, 1993 is eligible to receive
				assistance under the Act if he or she meets the following criteria:
a) For each day for which nursing home grant
			 assistance is sought, the individual's nursing home care was not paid for, in
			 whole or in part, by a federal, State, or combined federal-State medical care
			 program (other than Medicare Part B benefits); and
b) The individual's annual adjusted gross
			 income, after payment of expenses for nursing home care, does not exceed 250%
			 of the federal poverty guidelines for an individual as published annually by
			 the U.S. Department of Health and Human Services for purposes of determining
			 Medicaid eligibility. (Section 5 of the Act)
Illinois Administrative Code › Title 86 - REVENUE › Part 535 - NURSING HOME GRANT ASSISTANCE ACT › Section 535.120 - Certification by Distribution Agent

Current through Register Vol. 48, No. 28, July 12, 2024
a) A Nursing Home Grant Assistance
			 Certification ("Certification") shall consist of two forms issued by the
			 Department: Form NH-1, Nursing Home Grant Assistance Certification and Form
			 NH-2, Individuals Eligible For Grant. A Certification is not timely filed
			 unless both Form NH-1 and Form NH-2 are filed with the Department on or before
			 the due date for the Certification.
b) On or before the last day of September,
			 December, March and June a nursing home that is a distribution agent under the
			 Act shall file with the Department Form NH-1 of the Certification. Form NH-1 of
			 the Certification shall contain the following information:
1) the total number of occupied bed days
			 during the quarter, multiplied by $1.00;
2) the total amount of the fee due to the
			 Department.
Illinois Administrative Code › Title 86 - REVENUE › Part 535 - NURSING HOME GRANT ASSISTANCE ACT › Section 535.125 - Payment of Fees by Distribution Agents

Current through Register Vol. 48, No. 28, July 12, 2024
The total amount of fees shown in the Certification shall be
				paid to the Department with Form NH-1 of the Certification filed with the
				Department. A distribution agent shall compute the fee as provided in Section
				535.120(b)
				of this Part. A Certification shall be considered late, and the distribution
				agent shall be subject to penalties under the Act, if the postmark date is
				after the last day of September, December, March and June.
Illinois Administrative Code › Title 86 - REVENUE › Part 535 - NURSING HOME GRANT ASSISTANCE ACT › Section 535.130 - Qualified Distribution Agents

Current through Register Vol. 48, No. 28, July 12, 2024
a)
			 Only a qualified distribution agent may receive Nursing Home Grant Assistance
			 payments for distribution to eligible individuals. A distribution agent must be
			 a qualified distribution agent each quarter that a Certification is due. A
			 distribution agent is a qualified distribution agent only if:
1) the Certification is timely filed on or
			 before the due date for filing of the Certification;
2) the Certification filed with the
			 Department is accompanied by payment in full of the amount of fee shown to be
			 due on the Certification.
Illinois Administrative Code › Title 86 - REVENUE › Part 535 - NURSING HOME GRANT ASSISTANCE ACT › Section 535.135 - Distribution of Grant Payments by Qualified Distribution Agents

Current through Register Vol. 48, No. 28, July 12, 2024
a) The Department
			 shall cause Nursing Home Grant Assistance grant payments to be issued to
			 qualified distribution agents. If the amount appropriated or available in the
			 fund is insufficient to meet all or part of any quarterly payment
			 certification, then the total amount appropriated or available, after
			 subtracting 21/2% of that amount, shall be divided by the total amount of the
			 quarterly grant certification. The factor resulting from that calculation shall
			 be applied to the total amount of each Nursing Home Grant Assistance
			 payment.
b) Nursing Home Grant
			 Assistance payments must be distributed by a qualified distribution agent to
			 the named payee within 2 working days after the date received by the
			 distribution agent.
c) In order to
			 avoid the imposition of penalties as provided by the Act, a qualified
			 distribution agent should notify the Department in writing as soon as it
			 becomes aware that it will not be able to make a distribution of Nursing Home
			 Grant Assistance payments to one or more eligible individuals, or to the
			 legally authorized representative of a deceased eligible individual, within the
			 time required by the Act. The written notification should state the reason for
			 the delay in making timely distribution and the expected date on which payment
			 is expected to be made. The written notification should be made on or before
			 the expiration of the 48 hour (or two business days) period for distributing
			 grant payments to an eligible individual, or on or before the
			 30th day of the period for distributing a grant
			 payment to the legally authorized representative of an eligible individual that
			 is deceased. Where an eligible individual is deceased and payment must be made
			 to the eligible individual's legally authorized representative, the failure to
			 give the written notification herein specified shall submit the qualified
			 distribution agent to the imposition of penalties under the Act notwithstanding
			 that the grant payment is made to the legally authorized representative after
			 the 30th day and on or before the 120th day provided in Section 30 of the Act,
			 and notwithstanding that the undistributed grant payment is returned to the
			 Department within the 120 day period provided in Section 30 of the
			 Act.
d) A qualified distribution
			 agent that is unable to locate the legally authorized representative of an
			 eligible individual that is deceased shall within 120 days from the date that
			 payment was made to the qualified distribution agent by the Department return
			 the grant payment that remains undistributed to the Department.
Illinois Administrative Code › Title 86 - REVENUE › Part 535 - NURSING HOME GRANT ASSISTANCE ACT › Section 535.140 - Alternative Means of Distribution to Eligible Individuals

Current through Register Vol. 48, No. 28, July 12, 2024
When a distribution agent files a Certification but does not
				become a qualified distribution agent with respect to the quarter for which
				Nursing Home Grant Assistance is sought on behalf of eligible individuals, the
				Department shall not issue a Nursing Home Grant Assistance grant payment to the
				distribution agent to be distributed to eligible individuals. In such cases,
				the Department shall notify the distribution agent that it is not a qualified
				distribution agent authorized to receive Nursing Home Grant Assistance grant
				payments on behalf of eligible individuals included in the Certification filed
				by the distribution agent. Such a notification does not exempt the distribution
				agent from the requirement in a subsequent quarter that a Certification be
				filed and that it pay the fee shown to be due therein. Where such notification
				is issued, the Department shall distribute Nursing Home Grant Assistance grant
				payments through other reasonable means to each eligible individual or, where
				the eligible individual is deceased, to the legally authorized representative
				of an eligible individual.
Illinois Administrative Code › Title 86 - REVENUE › Part 535 - NURSING HOME GRANT ASSISTANCE ACT › Section 535.145 - Refunds

Current through Register Vol. 48, No. 28, July 12, 2024
a) An overpayment
			 with respect to one quarter for which a Certification is filed cannot be
			 claimed through an off-set or other deduction against the amount of fee due in
			 a subsequent Certification.
b) A
			 claim for refund of an overpayment of a fee under the Act may be filed with the
			 Department only if a Certification was filed for the grant period for which a
			 refund is claimed. Every claim for refund shall be in writing, shall be on the
			 appropriate form prescribed by the Department, and (using attachments if
			 necessary) shall state the specific grounds upon which the claim is founded,
			 and identify the specific period(s) and related amount(s).
c) The Department shall examine a claim for
			 refund as soon as practicable after it is filed to determine the correct amount
			 of fee and the amount of any refundable overpayment to which the claimant may
			 be entitled, in connection with the Certification with respect to which an
			 overpayment is alleged. If the Department finds the claimant entitled to a
			 refund in any amount it shall issue a notice of refund. If the Department fails
			 to approve or deny the claim before the expiration of 6 months from the date
			 the claim was filed, the claimant may nevertheless thereafter file with the
			 Department a written protest within 60 days after the expiration of the 6 month
			 period. If a protest is filed the Department shall consider the claim and, if
			 the claimant has so requested, shall grant the claimant or the claimant's
			 authorized representative a hearing within 6 months after the date such request
			 is filed. (See Ill. Adm. Code 200 for the Department's Hearing Rules.) The
			 procedure for protest shall be the same in all other cases in which the
			 Department issues a denial of the claim within 6 months from the date the claim
			 was filed, but the protest must be filed within 60 days after the date the
			 Department denies the claim.
d) No
			 claim shall be filed and no refund shall be allowed or made if the claimant
			 files a claim for refund after the expiration of a three year period after the
			 earlier of the date the Certification was filed or the date the Certification
			 was due.
Illinois Administrative Code › Title 86 - REVENUE › Part 660 - TOBACCO PRODUCTS TAX ACT OF 1995 › Section 660.15 - Distributor Licenses

Current through Register Vol. 48, No. 28, July 12, 2024
a)
It shall be unlawful for any person to engage in business as a
			 distributor of tobacco products
within the meaning of the Act
			 without first having obtained a license to do so from the Department.
(Section 10-20 of the Act) Application for a distributor's license shall be
			 made to the Department in a form furnished and prescribed by the Department and
			 shall be accompanied by a joint and several bond in an amount fixed by the
			 Department. Each licensed place of business shall be covered by a separate
			 license. Subject to the limitations regarding little cigars imposed on
			 retailers contained in this subsection (a) and Section 660.28, a retailer who
			 receives or purchases tobacco products on which the tax has not been paid or
			 will not be paid by another distributor is required to register with the
			 Department and obtain a license, file returns and pay the Tobacco Products Tax.
			 Whenever any sales invoice issued by a supplier to a retailer for tobacco
			 products sold to the retailer does not comply with the requirements of Section
			 660.25(d),
			 (e) and (g), a prima facie presumption shall
			 arise that the tax imposed by Section 10-10 of the Act and Section
			 660.5
			 has not been paid on the tobacco products listed on the sales invoice.
1) Subject to the limitations regarding
			 little cigars imposed on retailers contained in this subsection (a) and Section
			 660.28, a retailer who receives or purchases tobacco products from an
			 out-of-state distributor that is not registered with the Department must obtain
			 a license.
2) Subject to the
			 limitations regarding little cigars imposed on retailers contained in this
			 subsection (a) and Section 660.28, a retailer who receives or purchases tobacco
			 products from a supplier, whether within or without the State, that is not
			 registered with the Department must obtain a license.
Illinois Administrative Code › Title 86 - REVENUE › Part 660 - TOBACCO PRODUCTS TAX ACT OF 1995 › Section 660.16 - Retailer Licenses

Current through Register Vol. 48, No. 28, July 12, 2024
a)
Beginning on January 1, 2016, no person may engage in business as a
			 retailer of tobacco products in this State without first having obtained a
			 license from the Department. Application for license shall be made to the
			 Department, by electronic means, in a form prescribed by the Department. Each
			 applicant for a license under this Section shall furnish to the Department, in
			 an electronic format established by the Department, the following
			 information:
1)
the name and
			 address of the applicant;
2) the social security number or FEIN of the
			 applicant;
3) the address of the
			 applicant's principal place of business;
4)
the address of the location or
			 locations at which the applicant proposes to engage in business as a retailer
			 of tobacco products in this State
[35 ILCS
			 143/10-21 ];
5) In the case of:
A) a publicly traded corporation, the FEIN of
			 the corporation and the name and title of the Chief Financial Officer, Chief
			 Operating Officer, and any other officer or employee with responsibility for
			 preparing tax returns under the Act, along with the last 4 digits of each of
			 their social security numbers; and
B) all other corporations, the FEIN of the
			 corporation and the name, title and social security number of each corporate
			 officer;
6) in the case
			 of a limited liability company, the name, social security number or FEIN of
			 each manager and member;
7) in the
			 case of a partnership, the name, title, social security number or FEIN of each
			 general partner and each limited partner, if any;
8) such other additional information as the
			 Department may lawfully require.
Illinois Administrative Code › Title 86 - REVENUE › Part 660 - TOBACCO PRODUCTS TAX ACT OF 1995 › Section 660.19 - Electronic Cigarettes

Current through Register Vol. 48, No. 28, July 12, 2024
a) Beginning
			 July 1, 2019, electronic cigarettes are included in the definition of "tobacco
			 products" and subject to the provisions of this Part.
1) Public Act 102-0040 changes the definition
			 of "electronic cigarette." Effective on and after June 28, 2019, "electronic
			 cigarette" does not include:
A) any device
			 designed solely for use with cannabis that contains a statement on the retail
			 packaging that the device is designed solely for use with cannabis and not for
			 use with tobacco;
B) any device
			 that contains a solution or substance that contains cannabis subject to tax
			 under the Compassionate Use of Medical Cannabis Program Act or the Cannabis
			 Regulation and Tax Act;
C) any
			 cartridge or container of a solution or substance that contains cannabis
			 subject to tax under the Compassionate Use of Medical Cannabis Program Act or
			 the Cannabis Regulation and Tax Act; or
D) any solution or substance that contains
			 cannabis subject to tax under the Compassionate Use of Medical Cannabis Program
			 Act or the Cannabis Regulation and Tax Act.
Illinois Administrative Code › Title 86 - REVENUE › Part 660 - TOBACCO PRODUCTS TAX ACT OF 1995 › Section 660.20 - Returns

Current through Register Vol. 48, No. 28, July 12, 2024
a)
Every
			 distributor
of tobacco products
shall, on or before the 15th
			 day of each calendar month, file a return with the Department covering the
			 preceding calendar month
disclosing the following (Section 10-20 of
			 the Act):
1) The wholesale price for tobacco
			 products, excluding little cigars and moist snuff, manufactured and then sold
			 or otherwise disposed of.
2) The
			 wholesale price for tobacco products, excluding little cigars and moist snuff,
			 purchased and then sold or otherwise disposed of.
3) The total cost of all tobacco products,
			 excluding little cigars and moist snuff, sold or otherwise disposed
			 of.
4) Deductions authorized by law
			 on tobacco products, excluding little cigars and moist snuff.
5) Tobacco products tax base, excluding
			 little cigars and moist snuff.
6)
			 Total tax based on percentage of wholesale price on tobacco products, excluding
			 little cigars and moist snuff.
7)
			 Total quantity in ounces and fractional ounces of moist snuff purchased and
			 then sold or otherwise disposed of.
8) Deductions authorized by law on moist
			 snuff.
9) Total tax on moist
			 snuff.
10) In addition to the items
			 listed in subsections (a)(1) through (9):
A)
			 The quantity of little cigars purchased and sold or otherwise disposed
			 of.
B) The quantity of packages of
			 little cigars containing 20 or 25 little cigars.
C) Deductions authorized by law on little
			 cigars.
D) Total tax on little
			 cigars.
Illinois Administrative Code › Title 86 - REVENUE › Part 660 - TOBACCO PRODUCTS TAX ACT OF 1995 › Section 660.25 - Books and Records; Invoices - Distributors

Current through Register Vol. 48, No. 28, July 12, 2024
a) Every distributor of tobacco products who
			 is required to procure a license under the Act, including retailers who are
			 required to procure a distributor's license under Section
			 660.15,
			 shall keep within Illinois, at his or her licensed address, complete and
			 accurate records of tobacco products 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 or her licensed
			 address all of the following:
1)
			 Invoices.
2) Bills of
			 lading.
3) Sales records.
4) Copies of bills of sale.
5) The wholesale price for tobacco products
			 sold or otherwise disposed of.
6)
			 An inventory of tobacco products prepared as of December 31 of each year or as
			 of the last day of the distributor's fiscal year if he or she files federal
			 income tax returns on the basis of a fiscal year.
7) Other pertinent papers and documents
			 relating to the manufacture, purchase, sale, or disposition of tobacco
			 products.
8) Certificates of Resale
			 and Certificates of Exemption.
Illinois Administrative Code › Title 86 - REVENUE › Part 660 - TOBACCO PRODUCTS TAX ACT OF 1995 › Section 660.26 - Invoices Relating to Packages of Little Cigars

Current through Register Vol. 48, No. 28, July 12, 2024
a)
Every sales invoice for packages
			 of little cigars containing other than 20 or 25 little cigars issued by a
			 stamping distributor to a person who is not a stamping distributor shall
			 contain both the stamping distributor's Tobacco Products License number and
			 Cigarette Tax Distributor's License number or Cigarette Use Tax Distributor's
			 License number and
shall
state that the tax imposed by the Act
			 has been or will be paid or that the sale is exempt in whole or in part,
			 stating the exemption claimed.
[35 ILCS
			 143/10-29 ]
b)
Any stamping distributor,
			 distributor or wholesaler who knowingly falsely states on the invoice that the
			 tax imposed by the Act has been or will be paid, or any officer or employee of
			 a corporation, member or employee of a partnership, or manager, member or
			 employee of a limited liability company that is a stamping distributor,
			 distributor, or wholesaler, who, as such officer, employee, manager, or member,
			 knowingly causes to be issued an invoice on behalf of such entity, that the
			 person
knowingly
falsely states that the tax imposed by the
			 Act has been or will be paid, is guilty of a Class 4 felony.
[35 ILCS
			 143/10-29(b) ]
c)
Whenever any sales invoice issued
			 by a stamping distributor, distributor or wholesaler for the sale of packages
			 of little cigars containing other than 20 or 25 little cigars does not comply
			 with Section 10-28(b) of the Act or Section 10-29(a) of the Act by indicating
			 that the tax has been or will be paid or that the sale is exempt in whole or in
			 part, a prima facie presumption shall arise that the tax imposed by Section
			 10-10 of the Act has not been paid on the little cigars listed on the sales
			 invoice. A person who is not a stamping distributor and is unable to rebut this
			 presumption is in violation of the Act and is subject to the penalties provided
			 in the Act.
[35 ILCS
			 143/10-29(c) ]
Illinois Administrative Code › Title 86 - REVENUE › Part 660 - TOBACCO PRODUCTS TAX ACT OF 1995 › Section 660.27 - Manufacturers - Sale of Little Cigars

Current through Register Vol. 48, No. 28, July 12, 2024
Manufacturers that are not stamping distributors may
				not sell little cigars to consumers in this State or to distributors,
				wholesalers or retailers, unless the distributors, wholesalers or retailers are
				stamping distributors. Manufacturers that are not stamping distributors may
				sell little cigars only to stamping distributors. Manufacturers that are not
				stamping distributors are prohibited from delivering little cigars to locations
				where sales of little cigars to consumers or users take place.
[35 ILCS
				143/10-26 ]
Illinois Administrative Code › Title 86 - REVENUE › Part 660 - TOBACCO PRODUCTS TAX ACT OF 1995 › Section 660.28 - Retailers - Purchase and Possession of Tobacco Products

Current through Register Vol. 48, No. 28, July 12, 2024
The Act provides that any retailer who receives tobacco
				products on which the tax has not been or will not be paid by another
				distributor is considered a distributor and must obtain a distributor's
				license, file returns and pay the tax on those tobacco products. Effective July
				1, 2013, the Act imposes new restrictions on retailers, i.e., a retailer may no
				longer purchase little cigars on which the tax has not been or will not be paid
				by a stamping distributor, regardless of whether the retailer possesses a
				distributor license under the Act. Beginning January 1, 2016, retailers
				licensed under Section 660.16 must obtain all tobacco products for sale only
				from stamping distributors, licensed distributors or wholesalers.
a) Packages of Little Cigars Containing 20 or
			 25 Little Cigars
1)
Retailers are
			 prohibited from possessing unstamped packages of little cigars containing 20 or
			 25 little cigars at locations where retailers make sales of little cigars to
			 consumers or users. Retailers that are also stamping distributors are
			 prohibited from possessing unstamped little cigars at locations where those
			 retailers make sales of packages of little cigars containing 20 or 25 little
			 cigars to consumers or users.
[35
			 ILCS 143/10-27(a) ]
2)
Retailers that are not stamping
			 distributors shall purchase stamped packages of little cigars containing 20 or
			 25 little cigars for resale only from stamping distributors, distributors, or
			 wholesalers. Retailers who are not stamping distributors may not purchase or
			 possess unstamped packages of little cigars containing 20 or 25 little
			 cigars.
[35
			 ILCS 143/10-27(a) ]
Illinois Administrative Code › Title 86 - REVENUE › Part 660 - TOBACCO PRODUCTS TAX ACT OF 1995 › Section 660.29 - Wholesalers - Possession of Little Cigars

Current through Register Vol. 48, No. 28, July 12, 2024
a) Packages of Little Cigars Containing 20 or
			 25 Little Cigars
Wholesalers are prohibited from possessing unstamped
				packages of little cigars containing 20 or 25 little cigars unless the
				wholesalers are stamping distributors.
[35 ILCS
				143/10-28(a) ]
b) Packages of Little Cigars Containing Other
			 Than 20 or 25 Little Cigars
1)
For
			 purchases of packages of little cigars containing other than 20 or 25 little
			 cigars, wholesalers who are not stamping distributors may not purchase or
			 possess such packages of little cigars, unless the wholesalers receive an
			 invoice from a stamping distributor, distributor, or wholesaler stating the tax
			 on the packages has been or will be paid. Wholesalers shall retain those
			 invoices for inspection by the Department.
[35 ILCS
			 143/10-28(b) ]
2)
Every sales invoice for packages
			 of little cigars containing other than 20 or 25 little cigars issued by a
			 wholesaler to a person who is not a stamping distributor shall state that the
			 tax imposed by the Act has been or will be paid. If a wholesaler maintaining
			 multiple wholesale locations notifies the Department in writing that it
			 maintains its invoices at a centralized business location, the Department shall
			 have the authority to inspect invoices at the centralized business location at
			 all times during the usual business hours of the day and the Department may
			 grant the wholesaler 3 business days to produce the invoices at the wholesale
			 location at which the request was made.
[35 ILCS
			 143/10-28(b) ]
Illinois Administrative Code › Title 86 - REVENUE › Part 660 - TOBACCO PRODUCTS TAX ACT OF 1995 › Section 660.55 - Incorporation by Reference

Current through Register Vol. 48, No. 28, July 12, 2024
a)
All of the provisions of Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h,
			 5i, 5j, 6, 6a, 6b, 6c, 8, 9, 10, 11, 11a, and 12 of the Retailers' Occupation
			 Tax Act, and all applicable provisions of the Uniform Penalty and Interest
			 Act
[35 ILCS 735 ]
that are not inconsistent with the Act,
			 apply to distributors of tobacco products to the same extent as if those
			 provisions were included in the Act. References in the incorporated Sections of
			 the Retailers' Occupation Tax Act to retailers, to sellers, or to persons
			 engaged in the business of selling tangible personal property mean distributors
			 when used in the Act. References in the incorporated Sections to sales of
			 tangible personal property mean sales of tobacco products when used in the
			 Act.
[35 ILCS
			 143/10-45 ]
b)
All of the provisions of Sections
			 7, 8, 8a, 16, 18a, 18b, 18c, 22, 23, 24, 26, 27, and 28a of the Cigarette Tax
			 Act that are not inconsistent with the Act shall apply, as far as practicable,
			 to the subject matter of the Act to the same extent as if those provisions were
			 included in the Act. References in the incorporated Sections to sales of
			 cigarettes mean sales of little cigars in packages of 20 or 25 little
			 cigars.
[35 ILCS 143/10-45]
Illinois Administrative Code › Title 86 - REVENUE › Part 670 - TUTORING SERVICES › Section 670.101 - Nature of the Special County Retailers' Occupation Tax For Public Safety

Current through Register Vol. 48, No. 28, July 12, 2024
a) Authority to
			 Impose Tax
The County Board of any county with a population in excess of
				180,000 inhabitants, as determined by the most recent decennial census, is
				authorized by Section 5-1006.5 of the Counties Code [55 ILCS
				5/5-1006.5] (the Code) to impose a tax on all persons
				engaged in the business of selling tangible personal property, other than an
				item of tangible personal property titled or registered with this State's
				government, at retail in the county on the gross receipts from sales made in
				the course of such business to provide revenue to be used exclusively for
				public safety purposes in that county, if a proposition for the tax has been
				submitted to the electors of that county and approved by a majority of those
				voting on the question. "Public safety" includes, but is not limited to, fire
				fighting, police, medical, ambulance, or other emergency services. If imposed,
				such tax shall only be imposed in 1/4% increments. This additional tax may not
				be imposed on the sales 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 non-prescription medicines, drugs, medical appliances and insulin, urine
				testing materials, syringes and needles used by diabetics (Section 5-1006.5 of
				the Code). The tax imposed by a county under the Code and this Part, and all
				civil penalties that may be assessed as an incident thereof, shall be collected
				and enforced by the Illinois Department of Revenue (Department).
b) Passing on the Tax
The legal incidence of the Special County Retailers' Occupation
				Tax For Public Safety is on the seller. Nevertheless, the General Assembly has
				authorized persons subject to any tax imposed pursuant to the authority granted
				in the Special County Retailers' Occupation Tax For Public Safety Law to
				reimburse themselves for their sellers' Special County Retailers' Occupation
				Tax For Public Safety 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 ], 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 Special County Retailers' Occupation Tax
				For Public Safety, or because of the Illinois Retailers' Occupation Tax, 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 Special County
				Retailers' Occupation Tax For Public Safety.
Illinois Administrative Code › Title 86 - REVENUE › Part 670 - TUTORING SERVICES › Section 670.105 - 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 [35 ILCS 120 ] is sufficient for the Special County
				Retailers' Occupation Tax For Public Safety Law. No special registration for
				the Special County Retailers' Occupation Tax For Public Safety is
				required.
b) Requirements
			 as to Returns
1) The information required for
			 the Special County Retailers' Occupation Tax For Public Safety shall be
			 furnished on the retailer's Retailers' Occupation Tax return form.
2) If the retailer files his Illinois
			 Retailers' Occupation Tax returns on the gross receipts basis, he must report
			 Special County Retailers' Occupation Tax For Public Safety 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 Special County
			 Retailers' Occupation Tax For Public Safety information in his returns on the
			 gross sales basis.