reglab/statecodes huggingface dataset:
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart S - SPECIFIC APPLICATIONS › Section 130.1910 - Antiques, Curios, Art Work, Collectors' Coins, Collectors' Postage Stamps and Like Articles

Current through Register Vol. 48, No. 28, July 12, 2024
a) When Tax
				Applies
Sales of antiques, curios, art work, collectors' coins,
				  collectors' postage stamps and like articles to art collectors, philatelists,
				  numismatists or other persons who purchase such items of tangible personal
				  property for use and not for resale are within the Retailers' Occupation Tax
				  Act. Persons engaged in the business of selling these items of tangible
				  personal property to purchasers for use or consumption are required to remit
				  Retailers' Occupation Tax to the Department on their gross receipts from such
				  sales.
b) Special
				Provisions Concerning Stamps
1) Sales of
				canceled domestic or foreign postage stamps, or of uncanceled foreign postage
				stamps, which are not valid for the transportation of mail in the United
				States, constitute sales within the Act, and persons engaged in the business of
				selling such stamps to purchasers for use or consumption are liable for the
				Retailers' Occupation Tax.
2)
				Effective June 1, 1965, the same is true of postage stamps which are valid for
				the transportation of mail if such postage stamps are sold for an amount which
				exceeds the face value of the stamp by at least 50% of such face value, in
				which case they will be presumed to have value as a collectors' postage stamp
				and will be subject to Retailers' Occupation Tax on the full sales
				price.
3) Sales of United States
				uncanceled postage or revenue stamps which are valid for the transportation of
				mail or for revenue tax purposes, and which are sold for an amount that does
				not exceed the face value of the stamp by at least 50% of such face value, are
				not subject to the Retailers' Occupation Tax.
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart S - SPECIFIC APPLICATIONS › Section 130.1915 - Auctioneers and Agents

Current through Register Vol. 48, No. 28, July 12, 2024
a) When
				Persons Act As Agents
1) Every auctioneer or
				agent, acting for an unknown or undisclosed principal, or entrusted with the
				possession of any bill of lading, custom house permit or warehouseman's receipt
				for delivery of any tangible personal property, or entrusted with the
				possession of any such personal property for the purpose of sale, is deemed to
				be the owner thereof, and upon the sale of such property to a purchaser for use
				or consumption, is required to file a return of the receipts from the sale and
				to pay to the Department a tax measured by such receipts.
2) The receipts from any such sale, when made
				by an auctioneer or agent who is acting for a known or disclosed principal, are
				taxable to the principal, provided the principal is engaged in the business of
				selling such tangible personal property at retail. For a sale to qualify under
				this subsection (a)(2), the principal must be clearly disclosed to the
				purchasers by the auctioneer or agent so that the purchasers are able to
				determine who owns the goods that are being sold.
3) The same rule applies to lienors such as
				storagemen and pawnbrokers.
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart S - SPECIFIC APPLICATIONS › Section 130.1920 - Barbers and Beauty Shop Operators

Current through Register Vol. 48, No. 28, July 12, 2024
a) When Liable For Tax
When barbers or beauty shop operators sell tangible personal
				  property to purchasers for use or consumption apart from their rendering of
				  service as barbers or beauty shop operators, they incur Retailers' Occupation
				  Tax liability. This is the case, for example, where barbers or beauty shop
				  operators sell package cosmetics, hair tonics, lotions or other merchandise
				  "over-the-counter" to purchasers for use or consumption apart from their
				  rendering of service.
b)
				When Not Liable For Tax
Barbers and beauty shop operators are engaged primarily in
				  service occupations. To the extent to which they engage in such service
				  occupations, they are not engaged in the business of selling tangible personal
				  property to purchasers for use or consumption within the meaning of the Act.
				  Consequently, they are not required to remit Retailers' Occupation Tax measured
				  by their receipts from engaging in such service occupations, including receipts
				  from both labor and tangible personal property.
c) Liability under the Service Occupation Tax
				Act
For information concerning the application of the Service
				  Occupation Tax to purchases by barbers and beauty shop operators of tangible
				  personal property which they retransfer as an incident to rendering service,
				  see the Service Occupation Tax, 86 Ill. Adm. Code 140.
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart S - SPECIFIC APPLICATIONS › Section 130.1925 - Blacksmiths

Current through Register Vol. 48, No. 28, July 12, 2024
a) When Liable for
				Retailers' Occupation Tax
When blacksmiths engage in the business of selling or of
				  fabricating and selling horseshoes or other items of tangible personal property
				  to purchasers for use or consumption, they incur Retailers' Occupation Tax
				  liability.
b) When Not
				Liable for Retailers' Occupation Tax
A blacksmith does not incur Retailers' Occupation Tax
				  liability when repairing his customer's tangible personal property even if the
				  repair work involves the transferring and adding of repair parts and materials
				  to the customer's property. See Section
				  130.2015
				  of this Part.
c) Cross
				Reference to Service Occupation Tax Regulations
However, when the blacksmith purchases repair parts and other
				  tangible personal property which he retransfers to users as an incident to his
				  sales of service, the transaction is governed by the Service Occupation Tax
				  Act. For information concerning the tax on persons engaged in the business of
				  making sales of service, see the Regulations pertaining to the Service
				  Occupation Tax Act (86 Ill. Adm. Code 140).
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart S - SPECIFIC APPLICATIONS › Section 130.1930 - Chiropodists, Osteopaths and Chiropractors

Current through Register Vol. 48, No. 28, July 12, 2024
a) When Liable for Tax
When chiropodists, osteopaths or chiropractors sell such
				  items as shoes, arch supports, trusses, braces, appliances or other tangible
				  personal property to purchasers for use or consumption apart from their
				  rendering of service as chiropodists, osteopaths or chiropractors, they incur
				  Retailers' Occupation Tax liability. For information about whether these items
				  qualify as medical appliances, see Food, Drugs, Medicines and Medical
				  Appliances, 86 Ill. Adm. Code
				  130.310.
b) When Not Liable for Tax
Chiropodists, osteopaths and chiropractors are engaged in
				  professions and primarily render service. To the extent to which they engage in
				  such professions, they are not engaged in the business of selling tangible
				  personal property to purchasers for use or consumption within the meaning of
				  the Act. Consequently, they are not required to remit Retailers' Occupation Tax
				  measured by their receipts from engaging in such professions, including
				  receipts from both services and tangible personal property transferred incident
				  to those services.
c)
				Liability Under the Service Occupation Tax Act
For information concerning the application of the Service
				  Occupation Tax to sales by chiropodists, osteopaths and chiropractors of
				  tangible personal property which they transfer as an incident to rendering
				  service, see the Service Occupation Tax, 86 Ill. Adm. Code
				  140.
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart S - SPECIFIC APPLICATIONS › Section 130.1935 - Computer Software

Current through Register Vol. 48, No. 28, July 12, 2024
a) Computer
				software means all types of software including operational, applicational,
				utilities, compliers, templates, shells, and all other forms. Canned software
				is considered to be tangible personal property regardless of the form in which
				it is transferred or transmitted, including tape, disc, card, electronic means,
				or other media. The sale at retail, or transfer, of canned software intended
				for general or repeated use is taxable, including the transfer by a retailer of
				software which is subject to manufacturer licenses restricting the use or
				reproduction of the software.
1) A license of
				software is not a taxable retail sale if:
A)
				it is evidenced by a written agreement signed by the licensor and the customer;
i) An electronic agreement in which the
				customer accepts the license by means of an electronic signature that is
				verifiable and can be authenticated and is attached to or made part of the
				license will comply with this requirement.
ii) A license agreement in which the customer
				electronically accepts the terms by clicking "I agree" does not comply with
				this requirement.
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart S - SPECIFIC APPLICATIONS › Section 130.1940 - Construction Contractors and Real Estate Developers

Current through Register Vol. 48, No. 28, July 12, 2024
a) Definitions
1) "Construction Contractor." The word
				"construction contractor" when used in this Subpart includes general
				contractor, subcontractor and specialized contractor such as a landscape
				contractor. "Contractor" means any person who is engaged in the occupation of
				entering into and performing construction contracts for owners.
2) "Owner" means any person who enters into a
				contract with a contractor relative to the construction of a
				structure.
3) "Construct" means
				build, erect, construct, reconstruct, install, plant, repair, renovate or
				remodel.
4) "Structure" includes
				any building, house, edifice, tunnel, sewer, highway, road, bridge or any other
				type of structure, or any part thereof (including any system of plumbing,
				heating, ventilating, refrigerating, air conditioning, or any part thereof), or
				any other improvement to real estate.
5) "Materials" means all of the tangible
				personal property, including fixtures, which enter into a structure or
				otherwise become incorporated into real estate.
6) "Construction Contract" means a contract,
				written or oral, to "construct" (as that term is defined in subsection (a)(3)
				above), a "structure" (as that term is defined in subsection (a)(4), above) or
				to otherwise incorporate tangible personal property into real estate.
7) "Real Estate Developer" means any person
				engaged in the business of transferring title (legal or equitable) to real
				estate to others. The term does not include an isolated or occasional sale of
				real estate by a person not engaged in the business of selling real estate, and
				the term does not include a person who acts merely as agent for a commission to
				bring sellers and buyers of real estate together without ever actually taking
				either the legal or the equitable title to the real estate.
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart S - SPECIFIC APPLICATIONS › Section 130.1945 - Co-operative Associations

Current through Register Vol. 48, No. 28, July 12, 2024
a) In
				General
1) A co-operative association
				consists of a group of persons, whether incorporated or not, organized for the
				purpose of purchasing or producing, and selling to shareholders, members or
				others, such items as groceries, provisions or other articles of merchandise,
				for cash or otherwise, at retail, at such reasonable prices over the cost
				thereof as will enable the shareholders or members of such association to
				obtain or to dispose of such commodities at the smallest practicable rate of
				cost.
2) Such co-operative
				associations are deemed to operate for pecuniary profit. Their receipts from
				all retail sales of tangible personal property are subject to the Retailers'
				Occupation Tax.
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart S - SPECIFIC APPLICATIONS › Section 130.1946 - Tangible Personal Property Used or Consumed in Graphic Arts Production within Enterprise Zones Located in a County of more than 4,000 Persons and less than 45,000 Persons

Current through Register Vol. 48, No. 28, July 12, 2024
a) Section 1d of
				the Retailers' Occupation Tax Act provides an exemption for
tangible
				personal property to be used or consumed in the process of graphic arts
				production if used or consumed at a facility that is certified by the
				Department of Commerce and Economic Opportunity (DCEO) and located in a county
				of more than 4,000 persons and less than 45,000 persons.
[35 ILCS
				120/1d]
b)
				To qualify for the exemption, a business must meet the following requirements
				contained in Section 1d and 1f of the Retailers' Occupation Tax Act:
1)
be located in an enterprise zone
				established pursuant to the Illinois Enterprise Zone Act
;
2)
use or consume the tangible
				personal property at a facility located in a county of more than 4,000 but less
				than 45,000 persons;
3)
make investments:
A)
which cause the creation of a minimum of 200 full-time equivalent jobs
				in Illinois; or
B)
which cause the retention of a minimum of 2,000 full-time jobs in
				Illinois; or
C)
of
				a minimum of $40,000,000 and retain at least 90% of the jobs in place on the
				date on which the exemption is granted and for the duration of the exemption;
				and
4)
be certified by DCEO as complying with the requirements specified
				in
this subsection (b). [35 ILCS 120/1d and
				1 f]
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart S - SPECIFIC APPLICATIONS › Section 130.1947 - Tangible Personal Property Used or Consumed in the Process of Manufacturing and Assembly within Enterprise Zones or by High Impact Businesses

Current through Register Vol. 48, No. 28, July 12, 2024
a) Section 1d of
				the Retailers' Occupation Tax Act provides an exemption for
tangible
				personal property to be used or consumed within an enterprise zone established
				pursuant to the Illinois Enterprise Zone Act or to be used or consumed by any
				High Impact Business, in the process of the manufacturing or assembly of
				tangible personal property for wholesale or retail sale or lease if used or
				consumed by a business certified by the Department of Commerce and Economic
				Opportunity
(DCEO). [35 ILCS 120/1d]
b) Tangible Personal Property Used or
				Consumed in the Process of Manufacturing or Assembling within an Enterprise
				Zone
To qualify for the exemption, a business located in an
				  enterprise zone must meet the following requirements contained in Section 1f of
				  the Retailers' Occupation Tax Act:
1)
be located in an Enterprise Zone established pursuant to the Illinois
				Enterprise Zone Act
;
2)
make investments:
A)
which cause the creation of a minimum of 200 full-time equivalent jobs
				in Illinois; or
B)
which make investments that cause the retention of a minimum of 2,000
				full-time jobs in Illinois; or
C)
of a minimum of $40,000,000 and
				retain at least 90% of the jobs in place on the date on which the exemption is
				granted and for the duration of the exemption; and
3)
be certified by DCEO as
				complying with the requirements specified
in this subsection (b).
				[35 ILCS
				120/1f]
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart S - SPECIFIC APPLICATIONS › Section 130.1948 - Tangible Personal Property Used or Consumed in the Operation of Pollution Control Facilities Located within Enterprise Zones

Current through Register Vol. 48, No. 28, July 12, 2024
a) The Retailers' Occupation Tax Act provides
				an exemption for
tangible personal property used or consumed in the
				operation of pollution control facilities, as defined in Section 1a of the
				Retailers' Occupation Tax Act, located within an enterprise zone established
				pursuant to the Illinois Enterprise Zone Act
[35 ILCS
				120/1e ]. The exemption contained in Section 1e of the
				Retailers' Occupation Tax Act applies to tangible personal property used or
				consumed in the operation of pollution control facilities located within an
				enterprise zone; the exemption does not apply to pollution control facilities
				that were exempt under Section 1a of the Retailers' Occupation Tax Act until
				July 1, 2003.
b) The exemption only
				applies to a business that meets the following requirements contained in
				Section 1f of the Retailers' Occupation Tax Act:
1)
is located in an enterprise zone
				established pursuant to the Illinois Enterprise Zone Act
;
2)
makes investments that:
A)
cause the creation of a minimum of
				200 full-time equivalent jobs in Illinois; or
B)
cause the retention of a minimum
				of 2,000 full-time jobs in Illinois; or
C)
total a minimum of
				$40,000,000
and retain
at least 90% of the jobs
				in place on the date on which the exemption is granted and for the duration of
				the exemption; and
3) is
certified by the Department of
				Commerce and Economic Opportunity
(DCEO)
as complying with the
				requirements specified in this subsection (b).
[35 ILCS
				120/1f ]
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart S - SPECIFIC APPLICATIONS › Section 130.1949 - Sales of Building Materials Incorporated into the South Suburban Airport

Current through Register Vol. 48, No. 28, July 12, 2024
a) Section 1s of
				the Retailers' Occupation Tax Act creates an exemption for the sale of building
				materials to be incorporated into the South Suburban Airport as defined in the
				Public Private Agreements for South Suburban Airport Act [620 ILCS 75 ].
Each retailer that makes a qualified sale of building materials to be
				incorporated into the South Suburban Airport, by remodeling, rehabilitating, or
				new construction, may deduct receipts from those sales when calculating the tax
				imposed by the Retailers' Occupation Tax Act. As used in this Section,
				"qualified sale" means a sale of building materials that will be incorporated
				into the South Suburban Airport for which a Certificate of Eligibility for
				Sales Tax Exemption has been issued by the Illinois Department of
				Transportation
(IDOT)
, which has authority over the
				project
. [35
				ILCS 120/1s ] A purchaser shall not make tax-free
				purchases unless it has an active Certificate of Eligibility for Sales Tax
				Exemption issued by IDOT at the time of purchase.
b)
To document the exemption allowed
				under this Section,
the retailer must obtain
from the
				purchaser:
1)
a copy of the
				Certificate of Eligibility for Sales Tax Exemption issued by
				IDOT;
and
2)
a written certification that
				contains all of the following:
A)
a statement that the building materials are being purchased for
				incorporation into the South Suburban Airport in accordance with the
				Public-Private Agreements for the South Suburban Airport
				Act;
B)
the
				location or address of the project into which the building materials will be
				incorporated;
C)
the name of the project;
D)
a description of the building
				materials being purchased;
E)
the purchaser's signature;
				and
F)
the date of
				purchase.
[35
				ILCS 120/1s(c) and (d) ]
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart S - SPECIFIC APPLICATIONS › Section 130.1950 - Sales of Building Materials Incorporated into the Illiana Expressway

Current through Register Vol. 48, No. 28, July 12, 2024
a) Section 1q of
				the Retailers' Occupation Tax Act creates an exemption for the sale of
				qualified building materials to be incorporated into the Illiana Expressway as
				defined in the Public Private Agreements for the Illiana Expressway Act [605
				ILCS 130 ].
Each retailer that makes a qualified sale of building
				materials to be incorporated into the Illiana Expressway by remodeling,
				rehabilitating, or new construction, may deduct receipts from those sales when
				calculating the tax imposed by this Act. As used in this Section, "qualified
				sale" means a sale of building materials that will be incorporated into the
				Illiana Expressway for which a Certificate of Eligibility for Sales Tax
				Exemption (Exemption Certificate) has been issued by the Illinois Department of
				Transportation
(IDOT)
, which has authority over the
				project
. [35
				ILCS 120/1q ] A purchaser shall not make tax-free
				purchases unless it has an active Exemption Certificate issued by IDOT at the
				time of purchase.
b)
To
				document the exemption allowed under this Section, the retailer must obtain
				from the purchaser:
1)
a
				copy of the Exemption Certificate issued by IDOT, and
2)
a written certification that
				contains all of the following:
A)
a statement that the building materials are being purchased for
				incorporation into the Illiana Expressway in accordance with the Public Private
				Agreements for the Illiana Expressway Act;
B)
the location or address of the
				project into which the building materials will be
				incorporated;
C)
the name of the project;
D)
a description of the building
				materials being purchased; and
E)
the purchaser's signature and date
				of purchase.
[35
				ILCS 120/1q(c) and (d) ]
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart S - SPECIFIC APPLICATIONS › Section 130.1952 - Sales of Building Materials to a High Impact Business

Current through Register Vol. 48, No. 28, July 12, 2024
a)
Beginning January 1, 1995, each
				retailer who makes a sale of building materials that will be incorporated into
				a High Impact Business (HIB) location as designated by the Department of
				Commerce and Economic Opportunity
(DCEO)
under Section 5.5 of
				the Illinois Enterprise Zone Act may deduct receipts from such sales when
				calculating the 6.25 % State rate of tax imposed by the Retailers' Occupation
				Tax Act and any local taxes.
[35 ILCS
				120/5l ]
b) A retailer claiming the exemption must
				have among its books and records a written statement signed by the purchaser
				setting out facts which establish the exemption. For purchases made through
				June 30, 2013, this purchaser's statement must contain the following
				information:
1) a certification by the
				purchaser that the building materials being purchased are being purchased for
				incorporation into a HIB location;
2) a description of the building materials
				being purchased (this may be done by a cross reference to the retailer's
				invoice number);
3) the name of the
				HIB location into which the building materials will be incorporated and, if
				applicable, the street address of the real estate; and
4) the purchaser's signature and date of
				signing.
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart S - SPECIFIC APPLICATIONS › Section 130.1953 - Sales of Building Materials to be Incorporated into a Redevelopment Project Area within an Intermodal Terminal Facility Area

Current through Register Vol. 48, No. 28, July 12, 2024
a) Beginning January 1, 2006,
each
				retailer that makes a qualified sale of building materials to be incorporated
				into real estate in a redevelopment project area within an intermodal terminal
				facility area in accordance with Section 11-74.4-3.1 of the Illinois Municipal
				Code by remodeling, rehabilitating, or new construction may deduct receipts
				from those sales when calculating the tax imposed by
the Retailers'
				Occupation Tax
Act
. [35 ILCS
				120/2-6]
b) Definitions
1)
As used in this Section,
				"intermodal terminal facility" means land, improvements to land, equipment, and
				appliances necessary for the receipt and transfer of goods between one mode of
				transportation and another, at least one of which must be transportation by
				rail. "Intermodal terminal facility area" means an area that:
A)
does not include any existing
				intermodal facility or includes an obsolete intermodal
				facility;
B)
comprises a minimum of 150 acres and not more than 2 square miles in
				total area, exclusive of lakes and waterways;
C)
has at least one Class 1 railroad
				right-of-way located within it or within one quarter mile of it;
				and
D)
has no
				boundary limit further than 3 miles from the right-of-way.
[65 ILCS
				5/11-74.4-3.1(c)]
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart S - SPECIFIC APPLICATIONS › Section 130.1955 - Farm Chemicals

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				Effective October 1, 1975, vendors of farm chemicals are exempt from Retailers'
				Occupation Tax on their receipts from such sales.
b) Farm chemicals include any chemical
				product used in production agriculture, the products of which are to be sold,
				or in the production or care of animals that are to be sold or the products of
				which are to be sold. Examples of exempted items are stock sprays,
				disinfectants and the like, stock tonics, serums, vaccines, poultry remedies
				and other medicinal preparations and conditioners, water purifying products,
				insecticides, weed killers and the like. (For a definition of production
				agriculture, see Section 2-35 of the Act.)
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart S - SPECIFIC APPLICATIONS › Section 130.1956 - Dentists

Current through Register Vol. 48, No. 28, July 12, 2024
a) When Liable For
				Tax
When dentists sell items of tangible personal property, such
				  as mouthwash, toothpaste, dental floss, and the like, to purchasers for use or
				  consumption apart from their rendering of service as dentists, they incur
				  Retailers' Occupation Tax liability.
b) When Not Liable For Tax
Dentists are engaged primarily in a profession or service
				  occupation. To the extent to which they engage in that profession or service
				  occupation, they are not engaged in the business of selling tangible personal
				  property to purchasers for use or consumption within the meaning of the Act.
				  Consequently, they are not required to remit Retailers' Occupation Tax measured
				  by their receipts from engaging in such profession or service occupation,
				  including receipts from both services and tangible personal
				  property.
c) Liability Under
				the Service Occupation Tax Act
For information concerning the application of the Service
				  Occupation Tax to purchases by dentists of tangible personal property that they
				  retransfer as an incident to rendering service, see the Service Occupation Tax
				  Part 86 Ill. Adm. Code 140.
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart S - SPECIFIC APPLICATIONS › Section 130.1957 - Tangible Personal Property Used in the Construction or Operation of Data Centers

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				Effective January 1, 2020,
qualified tangible personal property used in
				the construction or operation of a data center that has been granted a
				certificate of exemption by the Department of Commerce and Economic Opportunity
				("DCEO"), whether that tangible personal property is purchased by the owner,
				operator, or tenant, of the data center or by a contractor or subcontractor of
				the owner, operator, or tenant is exempt from Retailers' Occupation
				Tax.
(Section 2-5(44) of the Act) To receive the exemption, the data
				center must obtain a certificate of exemption from DCEO pursuant to Section
				605-1025 of the Department of Commerce and Economic Opportunity Law (DCEO Law)
				[20 ILCS 605].
b) For purposes of
				this Section:
1)
"Data center" means
				a building or a series of buildings rehabilitated or constructed to house
				working servers in one physical location or multiple sites within the State of
				Illinois.
(Section 2-5 (44) of the Act).
2) Qualified Tangible Personal Property
A)
"Qualified Tangible Personal
				Property" means:
i)
electrical systems and equipment; climate control and chilling
				equipment and systems; mechanical systems and equipment; monitoring and secure
				systems; emergency generators; hardware; computers; servers; data storage
				devices; network connectivity equipment; racks; cabinets; telecommunications
				cabling infrastructure; raised floor systems; peripheral components or systems;
				software; mechanical, electrical, or plumbing systems; battery systems; cooling
				systems and towers; temperature control systems; other cabling; and other data
				center infrastructure equipment and systems necessary to operate qualified
				tangible personal property, including fixtures; and
ii)
component parts of any of the
				property listed in subsection (b)(2)(A)(i), including installation,
				maintenance, repair, refurbishment, and replacement of qualified tangible
				personal property to generate, transform, transmit, distribute, or manage
				electricity necessary to operate qualified tangible personal property; and all
				other tangible personal property that is essential to the operations of a
				computer data center.
B)
The term "qualified tangible
				personal property" also includes building materials physically incorporated
				into the qualifying data center.
(Section 2-5(44) of the
				Act)
3) "Qualifying
				Illinois data center" for purposes of applying, for a certificate of exemption,
				means a new or existing data center that meets the requirements of Section
				605-1025 of the DCEO Law.
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart S - SPECIFIC APPLICATIONS › Section 130.1960 - Finance Companies and Other Lending Agencies - Installment Contracts - Bad Debts

Current through Register Vol. 48, No. 28, July 12, 2024
a) Lending
				Agencies - When Liable For Tax
Finance companies and other lending agencies are not relieved
				  from liability for tax in cases in which they engage in the business of selling
				  to users or consumers tangible personal property to which they hold or acquire
				  title. Except as provided in subsection (b), when a lending agency transfers
				  title to a repossessed car to a user, the lending agency is engaging in the
				  business of selling tangible personal property at retail and incurs Retailers'
				  Occupation Tax (ROT) liability on its receipts from those sales. It shall be
				  registered as a retailer under the Retailers' Occupation Tax Act and shall file
				  returns and otherwise comply with that Act.
b) Lending Agencies - When Not Liable For Tax
1) Finance companies and other lending
				agencies are engaged primarily in the business of financing or acquiring the
				promissory notes given by purchasers of automobiles, furniture, refrigerators
				or other items of tangible personal property.
2) To guarantee payment of these promissory
				notes, lending agencies sometimes take as security chattel mortgages upon the
				tangible personal property. When the purchaser of the automobile or other
				tangible personal property fails to meet its obligation, the lending agency
				repossesses the property and sells it to satisfy the obligation evidenced by
				the notes. In connection with these sales, the lending agency acts as agent for
				the owner of the repossessed property if the owner is known or disclosed to the
				purchaser and if the lending agency does not take title to the property; the
				lending agency, under these circumstances, is not liable for payment of any ROT
				with respect to the proceeds from these sales.
3) Even if the lending agency does title a
				repossessed motor vehicle in its name, if the original buyer, after the
				expiration of the redemption period provided for in the Retail Installment
				Sales Act [815 ILCS 405 ], is granted
				permission to redeem and to resume possession of the vehicle and to continue
				performance under the buyer's original installment contract without any change
				in the terms of the contract, and the lending agency re-endorses the
				repossession title to the original buyer, the transaction is not regarded as a
				sale and so is not taxable.
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart S - SPECIFIC APPLICATIONS › Section 130.1965 - Florists and Nurserymen

Current through Register Vol. 48, No. 28, July 12, 2024
a) Florists
				- When Liable For Tax
Florists are engaged in the business of selling tangible
				  personal property at retail and are liable for payment of the Retailers'
				  Occupation Tax measured by receipts from sales of flowers, wreaths, bouquets,
				  potted plants and other such items of tangible personal property to purchasers
				  for use or consumption. This is true even though such items are made by the
				  florist on special order.
b) Transactions Involving Florist Delivery
				Associations
Where florists conduct transactions through a florists'
				  delivery association, the following rules will apply in the computation of tax
				  liability:
1) On all retail orders
				taken by an Illinois florist and transmitted to a second florist in Illinois
				for delivery in this State, the sending florist will be held liable for
				Retailers' Occupation Tax with respect to the total amount which he collects
				from his customers, except for the cost of the message conveying delivery
				instructions where this item is charged for separately from the selling price
				of the flowers.
2) Where an
				Illinois florist receives an order pursuant to which he gives instructions to a
				second florist located outside Illinois for delivery of flowers to a point
				outside Illinois, tax will likewise be owing with respect to the receipts of
				the Illinois florist from the customer who placed the order. (Effective July 1,
				1971)
3) Where Illinois florists
				receive instructions from other florists located either within or outside of
				Illinois for the delivery of flowers, the receiving florist will not be held
				liable for tax with respect to any receipts which he may realize from the
				transaction. In this instance, if the order originated in Illinois, the tax
				will be due from and payable by the Illinois florist who first received the
				order and transmitted instructions to the second florist.
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart S - SPECIFIC APPLICATIONS › Section 130.1970 - Hatcheries

Current through Register Vol. 48, No. 28, July 12, 2024
a) When Liable For
				Tax
1) Sales of baby chicks which are
				purchased for the buyer's consumption, and which are consumed by such buyer or
				lost and not subsequently resold on the market, constitute retail sales, the
				receipts from which are subject to the Retailers' Occupation Tax.
2) Hatcherymen also incur Retailers'
				Occupation Tax liability when they sell brooders, water troughs and other
				poultry-raising equipment to purchasers for use or consumption unless such sale
				is exempt by virtue of 86 Ill. Adm. Code
				130.305
				(Farm Machinery and Equipment).
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart S - SPECIFIC APPLICATIONS › Section 130.1971 - Sellers of Pets and the Like

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				Sellers of Pets and the Like, Including Horses, Fish, Birds, and Insects - When
				Liable For Tax
When persons who are in the business of selling pets,
				  animals, horses, fish, birds, insects and the like sell those items (whether
				  alive or not) to purchasers for use or consumption, those persons are engaged
				  in the business of selling tangible personal property to purchasers for use or
				  consumption and are required to remit Retailers' Occupation Tax to the
				  Department on their gross receipts from sales. Examples of such use or
				  consumption include, but are not limited to, use as pets, for racing, for show,
				  for medical experimentation, and for bait or use as food for other animals or
				  fish. Examples of such sellers are pet stores that sell dogs, cats, snakes,
				  hamsters, lizards, rabbits, monkeys, and birds; and bait shops that sell
				  minnows, crayfish, worms, crickets, and leaches.
b) Sellers of Animals, Horses, Fish, Birds,
				Insects, and the Like - When Not Liable For Tax
Sellers of breeding animals, horses, fish, birds, insects,
				  and the like are not liable for Retailers' Occupation Tax with respect to the
				  gross receipts received from such sales to purchasers for the purpose of
				  breeding and sale of the offspring. (See Section
				  130.2100(d)
				  of this Part.) The purchasers must be engaged in that type of business. For
				  example, when a person holds himself out to the public as a breeder of dogs
				  (i.e., he breeds dogs and sells the offspring), he is considered to be engaging
				  in this particular type of business. These types of sales are not subject to
				  Retailers' Occupation Tax because they are considered sales for resale. (See
				  Sections
				  130.1401
				  and
				  130.1405
				  of this Part.)
c) Beginning
				May 30, 1995, sellers of horses that make sales of horses that are registered
				with and meet the requirements of the Arabian Horse Club Registry of America,
				Appaloosa Horse Club, American Quarter Horse Association, United States
				Trotting Association, or Jockey Club, as appropriate, and that are used for
				purposes of breeding or racing for prizes, do not incur Retailers' Occupation
				Tax liability on those sales.
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart S - SPECIFIC APPLICATIONS › Section 130.1975 - Operators of Games of Chance and Their Suppliers

Current through Register Vol. 48, No. 28, July 12, 2024
a) Operators Of Games Of Chance
Persons who engage in conducting raffles or other games of
				  chance are not engaged in the business of selling tangible personal property at
				  retail to the extent of such activities and are not required to remit
				  Retailers' Occupation Tax measured by their receipts from the operation of such
				  games of chance. These cases must be distinguished from those in which vending
				  machines are used for selling tangible personal property at retail (see Section
				  130.2135 of this
				  Part).
b) Suppliers Of
				Operators Of Games Of Chance
Persons who engage in selling tangible personal property to
				  operators of raffles, punch boards, mechanical gambling devices and other games
				  of chance, for disposition to players in the course of the operation of such
				  games of chance, are engaged in the business of selling tangible personal
				  property at retail and incur Retailers' Occupation Tax liability when making
				  such sales. The same is true of persons who engage in selling gambling devices
				  themselves (such as punch boards, slot machines, wheels, paddles and other
				  gambling devices) to operators of games of chance for use in the conduct of
				  such games or gambling enterprises.
c) Other Gaming Acts
For information on bingo, see Part 430 of this Title, the
				  Bingo License and Tax Act, for information on pull tabs and jar games, see Part
				  432 of this Title, the Pull Tabs and Jar Games Act, for information on
				  charitable games, see 86 Ill. Adm. Code 435, the Charitable Games Act, and for
				  information on coin-in-the-slot-operated amusement devices and redemption
				  machines, see 86 Ill. Adm. Code 460, Coin-Operated Amusement Device
				  Tax.
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart S - SPECIFIC APPLICATIONS › Section 130.1980 - Optometrists and Opticians

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				Optometrists - When Liable For Tax
When optometrists sell tangible personal property to
				  purchasers for use or consumption apart from their rendering of service as
				  optometrists, they incur Retailers' Occupation Tax liability. This is the case,
				  for example, where optometrists sell spectacles, frames or mountings, without
				  examination or treatment of the eyes, to purchasers for use or consumption, or
				  where optometrists sell such items as sun glasses, cleaning solutions for
				  lenses, barometers, telescopes, field glasses, opera glasses or other tangible
				  personal property to purchasers for use or consumption apart from their
				  rendering of service. (For information about whether these items qualify as
				  medical appliances, see Food, Drugs, Medicines and Medical Appliances, Section
				  130.310
				  of this Part.)
b)
				Optometrists - When Not Liable For Tax
Optometrists are engaged in professions and primarily render
				  service. To the extent to which they engage in such profession, they are not
				  engaged in the business of selling tangible personal property to purchasers for
				  use or consumption within the meaning of the Act. Consequently, they are not
				  required to remit Retailers' Occupation Tax measured by their receipts from
				  engaging in such professions, including receipts from both services and
				  tangible personal property transferred incident to those services.
c) Opticians
1) When opticians sell such tangible personal
				property as lenses which they produce in accordance with the prescriptions of
				licensed optometrists, the opticians are engaged primarily in a service
				occupation and do not incur Retailers' Occupation Tax liability on their
				receipts from such sales. (For information concerning the tax on persons
				engaged in the business of making sales of service, see the Regulations
				pertaining to the Service Occupation Tax Act (86 Ill. Adm. Code
				140).)
2) An optician would incur
				Retailers' Occupation Tax liability if he should engage in selling any tangible
				personal property at retail apart from engaging in a service occupation (e.g.,
				selling eyeglass cases or lens cleaning solutions over-the-counter).
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart S - SPECIFIC APPLICATIONS › Section 130.1985 - Pawnbrokers

Current through Register Vol. 48, No. 28, July 12, 2024
a) Pawnbrokers
				Primarily In Service Occupation
Pawnbrokers are primarily engaged in the business of lending
				  money for the repayment of which they accept tangible personal property from
				  the pawner or pledgor as security.
b) When Liable For Tax
In case the pawner or pledgor does not redeem the property
				  pledged or pawned within the specified statutory time, such property is
				  forfeited to the pawnbroker, to whom title to the property passes at the time
				  of such forfeiture. Where pawnbrokers thereafter engage in the business of
				  selling such articles for use or consumption, they are making sales within the
				  Retailers' Occupation Tax Act and are required to remit Retailers' Occupation
				  Tax to the Department on their gross receipts from such sales.
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart S - SPECIFIC APPLICATIONS › Section 130.1990 - Peddlers, Hawkers, and Itinerant Vendors

Current through Register Vol. 48, No. 28, July 12, 2024
a) When Liable For Tax
1) Persons who transport a supply of tangible
				goods from place to place, whether upon trucks, wagons or otherwise, exposing
				such goods for sale, soliciting and negotiating sales, and immediately
				delivering the goods sold, are considered to be peddlers, hawkers or itinerant
				vendors. Where such peddlers, hawkers or itinerant vendors sell such tangible
				personal property at retail in Illinois, on their own behalf, they are required
				to obtain a certificate of registration from the Department, file tax returns
				in conformance with the requirements of Section 3 of the Act and Subpart E of
				this Part and remit to the Department the retailers' occupation tax on their
				receipts from such sales.
It is unlawful for any person to engage in
				the business of selling tangible personal property at retail in this State
				without a certificate of registration from the Department.
[35 ILCS
				120/2a]
2)
				It is immaterial what methods are employed in consummating sales, whether
				door-to-door canvass, solicitation by telephone or mail, or display in
				salesrooms.
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart S - SPECIFIC APPLICATIONS › Section 130.1995 - Personalizing Tangible Personal Property

Current through Register Vol. 48, No. 28, July 12, 2024
a) When The Tax Applies
1) Thermometers, pencils, pens, mirrors,
				silverware, notebooks, diaries, baby books, guest registers and other similar
				books of general utility for the recording of information, brief cases,
				wallets, toys, paper weights, pins and other jewelry, watches, rulers, match
				books, playing cards, blotters, calendars, bags and other fairly standard
				salable containers, napkins, dishes (whether made from paper or some other
				material), handkerchiefs and other articles of merchandise which bear the name,
				monogram or trade-mark of the purchaser or of some other person, or which bear
				advertising inscriptions of the purchaser or of some other person, have
				intrinsic usefulness and general utility and so have commercial value (i.e.,
				value to persons other than the purchaser), notwithstanding the fact that such
				items are personalized for the purchaser by the seller by printing, engraving
				or some other process by means of which the purchaser's name, monogram,
				trade-mark or special advertising matter is placed upon the article for the
				purchaser by the seller.
2) Retail
				vendors of such items incur Retailers' Occupation Tax liability. This is also
				true even if the seller produces such items only upon receipt of an order
				therefor. The value or size of the article sold is not material.
3) For information concerning what
				constitutes a "sale at retail" see Subpart B of this Part. For information
				concerning the taxability or exemption of receipts from personalizing charges
				where the seller incurs Retailers' Occupation Tax liability despite his
				furnishing of a personalizing service as an incident to the sale, see Section
				130.450
				of this Part.