reglab/statecodes huggingface dataset:
Illinois Administrative Code › Title 86 - REVENUE › Part 370 - METRO EAST MASS TRANSIT DISTRICT RETAILERS' OCCUPATION TAX › Section 370.125 - Penalties, Interest and Procedures

Current through Register Vol. 48, No. 28, July 12, 2024
All penalties (both civil and criminal), provisions concerning
				interest and procedures (such as the making of assessments, the venue and mode
				of conducting hearings, subpoenas, matters pertaining to judicial review and
				other procedural subjects), together with statutes of limitation, are the same
				under Section 5.01(b) of the Local Mass Transit District Act as under the
				Retailers' Occupation Tax Act (Ill. Rev. Stat. 1979, ch. 120, pars. 440 et
				seq.).
Illinois Administrative Code › Title 86 - REVENUE › Part 370 - METRO EAST MASS TRANSIT DISTRICT RETAILERS' OCCUPATION TAX › Section 370.130 - Effective Date

Current through Register Vol. 48, No. 28, July 12, 2024
a) When a given
			 Metro East Mass Transit District Retailers' Occupation Tax goes into effect, it
			 applies to sales made in the course of the seller's engaging in the business of
			 selling tangible personal property at retail within the taxing district on or
			 after the effective date of the ordinance imposing such tax. For this purpose,
			 the date of the sale is deemed to be the date of the delivery of the property.
			 If delivery occurs after the effective date, in a transaction in which receipts
			 were received before the effective date and tax was paid on such receipts when
			 received by the seller in accordance with Section
			 130.430
			 of the Retailers' Occupation Tax Regulations, no Metro East Mass Transit
			 District Retailers Occupation Tax will be due because of the delivery of the
			 property occurring after the effective date.
b) Furthermore, in the case of sales of
			 building materials to real estate improvement construction contractors for use
			 in performing construction contracts for third persons, if such property is
			 delivered to the contractor after the effective date of a rate increase but
			 will be used in performing a binding construction contract which was entered
			 into before the effective date of the increase and under which the contractor
			 is legally unable to shift the burden of the tax rate increase to his customer,
			 the applicable tax rate will be the rate which was in effect before the
			 effective date of the rate increase. Before a supplier may deliver materials to
			 a construction contractor after the effective date of a tax rate increase at
			 the rate which was in effect prior thereto, the purchasing contractor must give
			 such supplier a written, signed certification stating that specifically
			 described materials are being purchased for use in performing a binding
			 contract which was entered into before the effective date of the rate increase
			 (specifying such date) and under which the contractor is legally unable to
			 shift the burden of the tax rate increase to his customer, identifying the
			 construction contract in question by its date and by naming the contractor's
			 construction work involved, and by giving the location of the job site where
			 the construction contract is being performed or is to be performed.
c) The same rule applies when determining the
			 effective date of an increase in the rate of a Municipal Retailers' Occupation
			 Tax.
Illinois Administrative Code › Title 86 - REVENUE › Part 380 - METRO EAST MASS TRANSIT DISTRICT SERVICE OCCUPATION TAX › Section 380.101 - Nature of the Metro East Mass Transit District Service Occupation Tax

Current through Register Vol. 48, No. 28, July 12, 2024
a) Authority to
			 Impose Tax
If a Retailer's Occupation Tax is imposed, the Board of
				Trustees of a Metro East Mass Transit District is authorized to impose tax on
				persons engaged in the business of making sales of service within the Metro
				East Mass Transit District as defined in Section 2(i) of the Local Mass Transit
				District Act (Ill. Rev. Stat. 1989, ch. 1112/3, par. 352), at a rate of 1/4% of
				the selling price of tangible personal property transferred as an incident to
				such sale of service within the District.
b) Passing on the Tax
The legal incidence of the Metro East Mass Transit District
				Service Occupation Tax (Ill. Rev. Stat. 1989, ch. 1112/3, par. 355.01 ) is on
				the serviceman. Nevertheless, the General Assembly has authorized persons
				subject to this tax to reimburse themselves for their serviceman's Metro East
				Mass Transit District Service Occupation Tax liability by separately stating
				such tax as an additional charge, which charge may be stated in combination, in
				a single amount, with State tax which servicemen are authorized to collect
				under the Service Use Tax Act (Ill. Rev. Stat. 1989, ch. 120, pars. 439.31 et
				seq.), pursuant to such bracket schedules as the Department has prescribed.
				(See 86 Ill. Adm. Code 150.Table A.)
c) Exclusion From "Selling Prices"
Any amount added by a supplier to the selling price of tangible
				personal property sold to a serviceman for retransfer as an incident to service
				because of Metro East Mass Transit District Service Occupation Tax, or because
				of the Service Occupation Tax (Ill. Rev. Stat. 1989, ch. 120, pars. 439.101 et
				seq.) and reimbursing amounts collected pursuant to Home Rule County Service
				Occupation Tax Act (Ill. Rev. Stat. 1989, ch. 34, par. 5-1007) and Home Rule
				Municipal Service Occupation Tax Act (Ill. Rev. Stat. 1989, ch. 25 24, par.
				8-11-5), Non-Home Rule Municipal Service Occupation Tax Act (Ill. Rev. Stat.
				1989, ch. 24, par. 8-11-1.4) and collected from the purchasing serviceman,
				shall not be regarded as a part of the selling prices which are subject to such
				Metro East Mass Transit District Service Occupation Tax.
Illinois Administrative Code › Title 86 - REVENUE › Part 380 - METRO EAST MASS TRANSIT DISTRICT SERVICE OCCUPATION TAX › Section 380.105 - Registration and Returns

Current through Register Vol. 48, No. 28, July 12, 2024
a) A
			 serviceman's registration under the Service Occupation Tax Act or the
			 Retailers' Occupation Tax Act (Ill. Rev. Stat. 1979, ch. 120, pars. 440 et
			 seq.) is sufficient for the purposes of Section 5.01(c) of the Local Mass
			 Transit District Act. No special registration for Metro East Mass Transit
			 District Service Occupation Tax is required.
b) Every taxpayer must file a return each
			 month for each district to which he owes Metro East Mass Transit District
			 Service Occupation Tax. However, the information required for the Metro East
			 Mass Transit District Service Occupation Taxes may be furnished on the
			 taxpayer's Service Occupation Tax return form in the additional space that is
			 provided on that form for reporting Metro East Mass Transit District Service
			 Occupation Tax information.
Illinois Administrative Code › Title 86 - REVENUE › Part 380 - METRO EAST MASS TRANSIT DISTRICT SERVICE OCCUPATION TAX › Section 380.110 - Claims to Recover Erroneously Paid Tax

Current through Register Vol. 48, No. 28, July 12, 2024
Claims for Multiple Taxes. If a claimant files a claim for
				refund on a transaction which was subject to State and local taxes administered
				by the Department, the claim need not be filed separately for each type of tax.
				A single claim for the total of all applicable taxes shall suffice. The claim
				shall be audited, heard, or otherwise processed as a single claim whenever
				possible. A single credit memorandum shall be issued which may be used by the
				claimant or his authorized assignee to pay State or local tax
				liability.
Illinois Administrative Code › Title 86 - REVENUE › Part 380 - METRO EAST MASS TRANSIT DISTRICT SERVICE OCCUPATION TAX › Section 380.115 - Jurisdictional Questions

Current through Register Vol. 48, No. 28, July 12, 2024
If the Service Occupation Tax on a transaction is being
				remitted to the Department by the serviceman, the serviceman shall also pay
				Metro East Mass Transit district Service Occupation Tax to the Department on
				the same transaction if such serviceman's place of business is located in the
				district. This is true whether the serviceman bought the property in Illinois
				or outside Illinois.
Illinois Administrative Code › Title 86 - REVENUE › Part 380 - METRO EAST MASS TRANSIT DISTRICT SERVICE OCCUPATION TAX › Section 380.120 - Incorporation of Service Occupation Tax Regulations by Reference

Current through Register Vol. 48, No. 28, July 12, 2024
To avoid needless repetition, the substance and provisions of
				all Service Occupation Tax Regulations (86 Ill. Adm. Code 140), except Subpart
				A as it pertains to rate, are incorporated herein by reference and made a part
				hereof.
Illinois Administrative Code › Title 86 - REVENUE › Part 380 - METRO EAST MASS TRANSIT DISTRICT SERVICE OCCUPATION TAX › Section 380.125 - Penalties, Interest and Procedures

Current through Register Vol. 48, No. 28, July 12, 2024
All penalties (both civil and criminal), provisions concerning
				interest and procedures (such as the making of assessments, the venue and mode
				of conducting hearings, subpoenas, matters pertaining to judicial review and
				other procedural subjects), together with statutes of limitation, are the same
				under Section 5.01(c) of the Local Mass Transit District Act as under the
				Service Occupation Tax Act.
Illinois Administrative Code › Title 86 - REVENUE › Part 380 - METRO EAST MASS TRANSIT DISTRICT SERVICE OCCUPATION TAX › Section 380.130 - Effective Date

Current through Register Vol. 48, No. 28, July 12, 2024
When a given Metro East Mass Transit District Service
				Occupation Tax goes into effect, it applies to sales of service made in the
				course of the serviceman's engaging in the business of selling services within
				the taxing district on or after the effective date of the ordinance imposing
				such tax. For this purpose, the date of the sale of service is deemed to be the
				date of the delivery, to the user, of the tangible personal property which the
				serviceman retransfers as an incident to service.
Illinois Administrative Code › Title 86 - REVENUE › Part 390 - METRO EAST MASS TRANSIT DISTRICT USE TAX › Section 390.101 - Nature and Rate of the Tax

Current through Register Vol. 48, No. 28, July 12, 2024
If a Metro East Mass Transit District Retailers' Occupation Tax
				is imposed, the Board of Trustees of a Metro East Mass Transit District may
				impose tax upon the privilege of using, in the district, any item of tangible
				personal property which is purchased outside the District at retail from a
				retailer, and which is titled or registered with an agency of this State's
				government, at a rateof1/4% of the selling price of such tangible personal
				property within the district as "selling price" is defined in the "Use Tax
				Act", approved July 14, 1955, as now or hereafter amended. (Ill. Rev. Stat.
				1989, ch. 120, par. 439.2.) Such tax shall be collected from persons whose
				Illinois address for titling or registration purposes is given as being in the
				District. Such tax shall be collected by the Department of Revenue for the
				Metro East Mass Transit District. Such tax must be paid to the State, or an
				exemption determination must be obtained from the Department of Revenue, before
				the title or Certificate of Registration for the property may be issued. The
				tax or proof of exemption may be transmitted to the Department by way of the
				State agency with which, or State officer with whom, the tangible personal
				property must be titled or registered if the Department and such agency or
				State officer determine that this procedure will expedite the processing of
				applications for title or registration. (Ill. Rev. Stat. 1989, ch. 1112/3, par.
				355.01.)
Illinois Administrative Code › Title 86 - REVENUE › Part 390 - METRO EAST MASS TRANSIT DISTRICT USE TAX › Section 390.105 - Items Covered

Current through Register Vol. 48, No. 28, July 12, 2024
Items which are titled or registered with the State are motor
				vehicles, aircraft, watercraft, snowmobiles, and of implements of husbandry and
				special mobile equipment for which the owner decides to apply for an optional
				title. For the purposes of this Part:
a) The term "motor vehicle" includes
			 passenger cars, trucks, buses, motorcycles and any kind of vehicle which is
			 required to be titled under the Illinois Vehicle Code (Ill. Rev. Stat. 1989,
			 ch. 951/2, par. 1-146), (including house trailers for which a display
			 certificate of title is required).
b) The term "implement of husbandry" means:
Every vehicle designed and adapted exclusively for
				agricultural, horticultural, or livestock raising operations, including farm
				wagons, wagon trailers or like vehicles used in connection therewith, or for
				lifting or carrying an implement of husbandry provided that no farm wagon,
				wagon trailer or like vehicle having a gross weight of more than 36,000 pounds
				shall be included hereunder. (Ill. Rev. Stat. 1989, ch. 951/2, par.
				1-130.)
c) The term
			 "special mobile equipment" means:
Every vehicle not designed or used primarily for the
				transportation of persons or property and only incidentally operated or moved
				over a highway, including but not limited to street sweepers, ditch digging
				apparatus, well boring apparatus and road construction and maintenance
				machinery such as asphalt spreaders, bituminous mixers, bucket loaders,
				tractors other than truck tractors, ditchers, levelling graders, finishing
				machines, motor graders, road rollers, scarifiers, earth moving carryalls and
				scrapers, power shovels and drag lines, and self-propelled cranes and earth
				moving equipment. The term does not include house trailers, dump trucks, truck
				mounted transit mixers, cranes or shovels, or other vehicles designed for the
				transportation of persons or property to which machinery has been attached.
				(Ill. Rev. Stat. 1989, ch. 951/2, par. 1-191.)
d) Watercraft means every description of
			 watercraft used or capable of being used as a means of transportation on water,
			 except a seaplane on the water, innertube, air mattress or similar device, and
			 boats used for concession rides in artificial bodies of water designed and used
			 exclusively for such concessions. Section 1-2 of the Boat Registration and
			 Safety Act of the Illinois Vehicle Code. (Ill. Rev. Stat. 1989, ch. 951/2, par.
			 311-2). Every watercraft other than sailboards, on waters within the
			 jurisdiction of this State, shall be numbered. (Section 3-1 of the Boat
			 Registration and Safety Act.)
Illinois Administrative Code › Title 86 - REVENUE › Part 390 - METRO EAST MASS TRANSIT DISTRICT USE TAX › Section 390.110 - Incorporation of Use Tax Regulations by Reference

Current through Register Vol. 48, No. 28, July 12, 2024
To avoid needless repetition, the substance and provisions of
				all Use Tax Regulations (86 Ill. Adm. Code 150), except Subpart A as it
				pertains to subject matter and rate and Subpart G as it pertains to
				registration of out-of-State retailers, are incorporated herein by reference
				and made a part hereof.
Illinois Administrative Code › Title 86 - REVENUE › Part 390 - METRO EAST MASS TRANSIT DISTRICT USE TAX › Section 390.115 - Penalties, Interest and Procedures

Current through Register Vol. 48, No. 28, July 12, 2024
All penalties (both civil and criminal), provisions concerning
				interest and procedures (such as the making of assessments, the venue and mode
				of conducting hearings, subpoenas, the filing, processing and disposition of
				claims, matters pertaining to judicial review and other procedural subjects),
				together with statutes of limitation, are the same under Section 5.01(d) of the
				Local Mass Transit District Act as under the Use Tax Act (Ill. Rev. Stat. 1979,
				ch. 120, pars. 439.1 et seq.).
Illinois Administrative Code › Title 86 - REVENUE › Part 390 - METRO EAST MASS TRANSIT DISTRICT USE TAX › Section 390.120 - Effective Date

Current through Register Vol. 48, No. 28, July 12, 2024
When a given Metro East Mass Transit District Use Tax goes into
				effect, it applies to purchases made on or after the effective date of the
				ordinance imposing the tax. For this purpose, the date of the purchase is
				deemed to be the date of the delivery of the property to the purchaser. The
				same rule applies when determining the effective date of an increase or
				decrease in the rate of a Metro East Mass Transit District Use
				Tax.
Illinois Administrative Code › Title 86 - REVENUE › Part 395 - METRO-EAST PARK AND RECREATION DISTRICT RETAILERS' OCCUPATION TAX › Section 395.105 - 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 Metro-East Park and
				Recreation District Act. No special registration for the Metro-East Park and
				Recreation District Retailers' Occupation Tax is required.
b) Requirements as to Returns
1) The information required for the
			 Metro-East Park and Recreation District Retailers' Occupation Tax shall be
			 furnished on the Retailers' Occupation Tax return form filed by the
			 retailer.
2) If the retailer files
			 his Illinois Retailers' Occupation Tax returns on the gross receipts basis, he
			 must report Metro-East Park and Recreation District Retailers' Occupation Tax
			 information on the same basis. If the retailer files his Illinois Retailers'
			 Occupation Tax returns on the gross sales basis, he must report Metro-East Park
			 and Recreation District Tax information on the gross sales basis.
Illinois Administrative Code › Title 86 - REVENUE › Part 395 - METRO-EAST PARK AND RECREATION DISTRICT RETAILERS' OCCUPATION TAX › Section 395.110 - Claims to Recover Erroneously Paid Tax

Current through Register Vol. 48, No. 28, July 12, 2024
Claims for Multiple Taxes. If a claimant files a claim for
				refund on a transaction that was subject to State and local taxes administered
				by the Department, the claim need not be filed separately for each type of tax.
				A single claim for the total of all applicable taxes will suffice. The claim
				will be audited or otherwise processed as a single claim whenever possible. If
				approved, a single credit memorandum will be issued that may be used by the
				claimant or his authorized assignee to pay State or local tax liability as
				authorized in 86 Ill. Adm. Code
				130.1505(b)(1).
Illinois Administrative Code › Title 86 - REVENUE › Part 395 - METRO-EAST PARK AND RECREATION DISTRICT RETAILERS' OCCUPATION TAX › Section 395.115 - Jurisdictional Questions

Current through Register Vol. 48, No. 28, July 12, 2024
The substance and provisions of 86 Ill. Adm. Code
				270.115 of the Home Rule
				Municipal Retailers' Occupation Tax Regulations which are not incompatible with
				the Metro-East Park and Recreation District Retailers' Occupation Tax Law,
				shall apply to this Part. References to a "home rule municipality" or
				"municipality" in Section
				270.115 mean "Metro-East Park
				and Recreation District" for purposes of this Section. References to the Home
				Rule Municipal Retailers' Occupation Tax in Section
				270.115 mean Metro-East Park and
				Recreation District Retailers' Occupation Tax for purposes of this Part. When
				used in this Part, "Metro-East Park and Recreation District" means that
				district created pursuant to the Metro-East Park and Recreation District Act,
				and consisting of one or more of the Counties of Madison, St. Clair, Monroe,
				Clinton, Macoupin and Jersey that have, by way of procedures described in
				Section 10 of the Act [70 ILCS 1605/101 ], been
				included in this district.
Illinois Administrative Code › Title 86 - REVENUE › Part 395 - METRO-EAST PARK AND RECREATION DISTRICT RETAILERS' OCCUPATION TAX › Section 395.120 - Retailers' Occupation Tax Regulations

Current through Register Vol. 48, No. 28, July 12, 2024
To avoid needless repetition, the substance and provisions of
				all Retailers' Occupation Tax regulations (86 Ill. Adm. Code 130) that are not
				incompatible with the Metro-East Park and Recreation District Act shall apply
				to the tax imposed pursuant to this Part.
Illinois Administrative Code › Title 86 - REVENUE › Part 395 - METRO-EAST PARK AND RECREATION DISTRICT RETAILERS' OCCUPATION TAX › Section 395.125 - Penalties, Interest and Procedures

Current through Register Vol. 48, No. 28, July 12, 2024
All penalties (both civil and criminal) and provisions
				concerning interest and procedures (such as the making of assessments, the
				venue and mode of conducting hearings, subpoenas, matters pertaining to
				judicial review and other procedural subjects), together with statutes of
				limitation, are the same under the Metro-East Park and Recreation District Act
				as under the Illinois Retailers' Occupation Tax Act [35 ILCS 120
				].
Illinois Administrative Code › Title 86 - REVENUE › Part 395 - METRO-EAST PARK AND RECREATION DISTRICT RETAILERS' OCCUPATION TAX › Section 395.130 - Effective Date

Current through Register Vol. 48, No. 28, July 12, 2024
An ordinance imposing or discontinuing the Metro-East Park and
				Recreation District Retailers' Occupation Tax, or an ordinance extending the
				imposition of a tax, shall be adopted and a certified copy filed with the
				Department either:
a) on or before the
			 first day of April. After the filing the Department shall proceed to administer
			 and enforce the tax as of the first day of July next following the filing;
			 or
b) on or before the first day of
			 October. After the filing the Department shall proceed to administer and
			 enforce the ordinance or resolution as of the first day of January next
			 following the adoption and filing.
For purposes of determining which tax rate applies, the date of
				the sale is deemed to be the date of the delivery of the
				property.
Illinois Administrative Code › Title 86 - REVENUE › Part 396 - METRO-EAST PARK AND RECREATION DISTRICT SERVICE OCCUPATION TAX › Section 396.101 - Nature of the Metro-East Park and Recreation District Service Occupation Tax

Current through Register Vol. 48, No. 28, July 12, 2024
a) Authority to
			 Impose Tax
If a Metro-East Park and Recreation District Retailers'
				Occupation Tax is imposed under 86 Ill. Adm. Code 395, the board of directors
				of the Metro-East Park and Recreation District shall also impose a tax on
				persons engaged in the business of making sales of service within the
				Metro-East Park and Recreation District, if a proposition for the tax has been
				submitted to the electors of the county that creates or joins the district and
				approved by a majority of those voting on the question. If imposed, the tax
				shall only be imposed at a rate of 
				1/10 of 1%. The
				tax may not be imposed on the sale of food for human consumption that is to be
				consumed off the premises where it is sold (other than alcoholic beverages,
				soft drinks and food that 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. The
				tax imposed by the board of directors under the Metro-East Park and Recreation
				District Act and this Part, and all civil penalties that may be assessed as an
				incident of that Act and this Part, shall be collected and enforced by the
				Illinois Department of Revenue (Department).
b) Passing on the Tax
The legal incidence of the Metro-East Park and Recreation
				District Service Occupation Tax is on the serviceman. Nevertheless, the General
				Assembly has authorized persons subject to this tax to reimburse themselves for
				their Metro-East Park and Recreation District Service Occupation Tax liability
				by separately stating the tax as an additional charge, which charge may be
				stated in combination, in a single amount, with State tax that servicemen are
				authorized to collect under the Service Use Tax Act [35 ILCS 110 ].
c) Exclusion from "Cost Price"
Any amount added by a serviceman to the selling price of
				tangible personal property as an incident to service because of Metro-East Park
				and Recreation District Service Occupation Tax, or because of the Illinois
				Service Occupation Tax [35 ILCS 115 ], the Home Rule Municipal Service
				Occupation Tax [65 ILCS 5/8-11 -5], the Non-Home Rule Municipal Service
				Occupation Tax [65 ILCS 5/8-11-1.4], or the Metro East Mass Transit District
				Service Occupation Tax [70
				ILCS 3610/5.01 ], shall not be regarded as a part of
				the selling prices that are subject to the Metro-East Park and Recreation
				District Service Occupation Tax.
Illinois Administrative Code › Title 86 - REVENUE › Part 396 - METRO-EAST PARK AND RECREATION DISTRICT SERVICE OCCUPATION TAX › Section 396.105 - Registration and Returns

Current through Register Vol. 48, No. 28, July 12, 2024
a) A
			 serviceman's registration under the Service Occupation Tax Act [35 ILCS 115 ]
			 or the Illinois Retailers' Occupation Tax Act [35 ILCS 120 ] is sufficient for
			 the purposes of the Metro-East Park and Recreation District Act. No special
			 registration for the Metro-East Park and Recreation District Service Occupation
			 Tax is required.
b) The information
			 required for the Metro-East Park and Recreation District Service Occupation Tax
			 shall be furnished on the taxpayer's Illinois Service Occupation Tax return
			 form.
Illinois Administrative Code › Title 86 - REVENUE › Part 396 - METRO-EAST PARK AND RECREATION DISTRICT SERVICE OCCUPATION TAX › Section 396.110 - Claims to Recover Erroneously Paid Tax

Current through Register Vol. 48, No. 28, July 12, 2024
Claims for Multiple Taxes. If a claimant files a claim for
				refund on a transaction that was subject to State and local taxes administered
				by the Department, the claim need not be filed separately for each type of tax.
				A single claim for the total of all applicable taxes will suffice. The claim
				will be audited or otherwise processed as a single claim whenever possible. A
				single credit memorandum will be issued that may be used by the claimant or his
				authorized assignee to pay State or local tax liability as authorized in 86
				Ill. Adm. Code 140.1505(b)(1).
Illinois Administrative Code › Title 86 - REVENUE › Part 396 - METRO-EAST PARK AND RECREATION DISTRICT SERVICE OCCUPATION TAX › Section 396.115 - Jurisdictional Questions

Current through Register Vol. 48, No. 28, July 12, 2024
a) When
			 used in this Part, "district" means the Metro-East Park and Recreation District
			 created under the Metro-East Park and Recreation District Act.
b) If the Illinois Service Occupation Tax on
			 a transaction is being remitted to the Department by the serviceman, the
			 serviceman shall also pay Metro-East Park and Recreation District Service
			 Occupation Tax to the Department on the same transaction if the serviceman's
			 place of business is located in the district.
Illinois Administrative Code › Title 86 - REVENUE › Part 396 - METRO-EAST PARK AND RECREATION DISTRICT SERVICE OCCUPATION TAX › Section 396.120 - Service Occupation Tax Regulations

Current through Register Vol. 48, No. 28, July 12, 2024
To avoid needless repetition, the substance and provisions of
				all Service Occupation Tax Regulations (86 Ill. Adm. Code 140) that are not
				incompatible with the Metro-East Park and Recreation District Act shall apply
				to the tax imposed pursuant to this Part.
Illinois Administrative Code › Title 86 - REVENUE › Part 396 - METRO-EAST PARK AND RECREATION DISTRICT SERVICE OCCUPATION TAX › Section 396.125 - Penalties, Interest and Procedures

Current through Register Vol. 48, No. 28, July 12, 2024
All penalties (both civil and criminal) and provisions
				concerning interest and procedures (such as the making of assessments, the
				venue and mode of conducting hearings, subpoenas, matters pertaining to
				judicial review and other procedural subjects), together with statutes of
				limitation, are the same under the Metro-East Park and Recreation District Act
				as under the Service Occupation Tax Act.
Illinois Administrative Code › Title 86 - REVENUE › Part 396 - METRO-EAST PARK AND RECREATION DISTRICT SERVICE OCCUPATION TAX › Section 396.130 - Effective Date

Current through Register Vol. 48, No. 28, July 12, 2024
An ordinance or resolution imposing or discontinuing the
				Metro-East Park and Recreation District Service Occupation Tax, or an ordinance
				extending the imposition of a tax, shall be adopted and a certified copy filed
				with the Department either:
a) on or
			 before the first day of April. After the filing the Department shall proceed to
			 administer and enforce the tax as of the first day of July next following the
			 filing; or
b) on or before the
			 first day of October. After the filing the Department shall proceed to
			 administer and enforce the ordinance or resolution as of the first day of
			 January next following the adoption and filing.
For purposes of determining which tax rate applies, the date of
				the sale of service is deemed to be the date of the delivery, to the user, of
				the tangible personal property that the serviceman retransfers as an incident
				to service.
Illinois Administrative Code › Title 86 - REVENUE › Part 420 - LIQUOR CONTROL ACT › Section 420.1 - Purpose

Current through Register Vol. 48, No. 28, July 12, 2024
This Part contains rules and regulations for administration of
				the duties vested in the Department of Revenue by Article VIII of the Liquor
				Control Act of 1934 [235 ILCS 5 ].
Illinois Administrative Code › Title 86 - REVENUE › Part 420 - LIQUOR CONTROL ACT › Section 420.10 - Gallonage Taxes

Current through Register Vol. 48, No. 28, July 12, 2024
a) Measure of
			 Tax
1) Tax Imposed
A) A tax is imposed upon the privilege of
			 engaging in business as a manufacturer or as an importing distributor of
			 alcoholic liquor. The tax shall be at the following rates:
i) $1.39 per gallon for wine containing less
			 than 20% of alcohol by volume other than cider containing less than 7% alcohol
			 by volume;
ii)23.1 ¢ per
			 gallon on beer;
iii) 23.1¢ per
			 gallon for cider containing not less than 0.5 % alcohol by volume nor more than
			 7% alcohol by volume; and
iv) $8.55
			 per gallon on alcoholic liquor containing 20% or more of alcohol by
			 volume.
Illinois Administrative Code › Title 86 - REVENUE › Part 420 - LIQUOR CONTROL ACT › Section 420.20 - Claims to Recover Erroneously Paid Tax

Current through Register Vol. 48, No. 28, July 12, 2024
a) Requirements Generally:
1) Where a manufacturer or importing
			 distributor pays, to the Department, an amount of liquor gallonage tax not due
			 under the provisions of Article VIII of the Liquor Control Act of 1934, either
			 as the result of a mistake of fact or an error of law, such taxpayer may file a
			 claim for credit with the Department. Claims for credit shall be prepared and
			 filed upon forms provided by the Department and available at
www.tax.illinois.gov
. Where the
			 claimant is a corporation, the claim filed on behalf of such corporation shall
			 be signed by the president, vice-president, secretary or treasurer or by the
			 properly accredited agent of such corporation.
2) As to any liquor gallonage tax claim filed
			 with the Department on and after each January 1 and July 1, no amount of tax or
			 penalty erroneously paid more than 3 years prior to such January 1 and July 1,
			 respectively, shall be credited or refunded.
3) Beginning June 25, 2021,
for any
			 period included in a claim for credit or refund for which the statute of
			 limitations for issuing a notice of tax liability under this Act will expire
			 less than 6 months after the date a taxpayer files the claim for credit or
			 refund, the statute of limitations is automatically extended for 6 months from
			 the date it would have otherwise expired.
[235 ILCS
			 5/8-3 ].
Illinois Administrative Code › Title 86 - REVENUE › Part 420 - LIQUOR CONTROL ACT › Section 420.30 - Shipments of Alcoholic Liquors Out of Illinois

Current through Register Vol. 48, No. 28, July 12, 2024
a) Pick-Ups in Illinois By Purchasers:
1) Manufacturers and importing distributors
			 of alcoholic liquor incur liquor gallonage tax liability when they deliver
			 alcoholic liquor in Illinois to a purchaser from another state, notwithstanding
			 the fact that the purchaser immediately takes or sends the liquor out of
			 Illinois for sale or use outside Illinois, if the liquor is destined for a
			 state into which the purchaser has no legal right, under the laws of such
			 state, to import such alcoholic liquor.
2) Illinois licensed manufacturers and
			 importing distributors of alcoholic liquor are not liable for payment of liquor
			 gallonage taxes when they deliver alcoholic liquor in Illinois to purchasers
			 who, in their own transportation equipment, immediately transport such
			 alcoholic liquor to a point outside Illinois for sale or use outside Illinois,
			 provided that the purchaser is authorized by the laws of the state of
			 destination to make such importation of alcoholic liquor into that state. When
			 claiming tax exemption under this paragraph, the manufacturer or importing
			 distributor shall identify such transaction as a "pick-up" on a separate
			 Schedule "C", "Tax-Free Alcoholic Liquor Sales in Interstate Commerce and
			 Foreign Trade", which shall accompany the Liquor Revenue Return filed with the
			 Department by such manufacturer or importing distributor, and each such
			 transaction shall be described in detail on each separate Schedule. To support
			 claimed tax exemption in the type of case under discussion, the manufacturer or
			 importing distributor shall retain, among his books and records, invoices,
			 delivery receipts, copies of reports (if any) required to be made by purchasers
			 to officials of the states into which the purchasers import such alcoholic
			 liquor and any other evidence which will assist in showing that the alcoholic
			 liquor in question was taken out of Illinois by a person who is authorized to
			 make such importation of alcoholic liquor into the state of destination. The
			 Department reserves the right to make such investigations and to require such
			 additional proof as it may deem necessary to establish the accuracy of claims
			 to tax exemption under this subsection (a)(2).
Illinois Administrative Code › Title 86 - REVENUE › Part 420 - LIQUOR CONTROL ACT › Section 420.40 - Non-Beverage Alcoholic Preparations and Compounds

Current through Register Vol. 48, No. 28, July 12, 2024
a) Manufacturers who hold non-beverage user's
			 licenses under the Act are not required to pay any gallonage tax when they sell
			 any of the following products which contain alcoholic liquor, but which are
			 unfit for beverage purposes: Patent and proprietary medicines; medicinal,
			 antiseptic, culinary and toilet preparations; flavoring extracts, syrups and
			 food products; scientific, industrial and chemical products.
b) Manufacturers or importing distributors
			 selling alcoholic liquor to licensed non-beverage users for use in the
			 manufacture of such products, or for scientific, chemical, experimental or
			 mechanical purposes, are not liable for the gallonage tax on such sales. The
			 words "non-beverage user" include laboratories, hospitals and sanatoria using
			 alcohol for non-beverage purposes.
c) Bitters:
1) Bitters not capable of being consumed as a
			 beverage in their original condition as sold are considered to be non-beverage
			 alcoholic preparations and may be sold without payment of gallonage tax
			 thereon.
2) In general, the
			 Department will regard exclusion of any bitters from Federal liquor tax by
			 ruling of the United States Department of Treasury as prima facie evidence that
			 such bitters are not capable of being consumed as a beverage, and therefore do
			 not carry a liability for State of Illinois tax.
Illinois Administrative Code › Title 86 - REVENUE › Part 420 - LIQUOR CONTROL ACT › Section 420.50 - Non-Beverage Users of Alcoholic Liquors

Current through Register Vol. 48, No. 28, July 12, 2024
a) Alcoholic Liquors Purchased Free of Tax:
1) Any person holding a valid uncanceled and
			 unrevoked non-beverage user's license issued by the Illinois Liquor Control
			 Commission, and a proper permit therefor, as provided in Sections (b) and (c)
			 hereof, may purchase alcoholic liquors from licensed manufacturers or importing
			 distributors in a total amount fixed by the class of non-beverage user's
			 license held by him, without the imposition of any tax upon the business of
			 such licensed manufacturer or importing distributor as to alcoholic liquors so
			 sold for use solely for non-beverage purposes.
2) A non-beverage user's license shall expire
			 only when the quantity of alcoholic liquors which may be purchased under it has
			 been exhausted.
3) Holders of
			 non-beverage user's licenses may purchase alcoholic liquors free of tax for
			 non-beverage purposes only from manufacturers or importing distributors
			 licensed as such under the laws of Illinois. They may not manufacture alcoholic
			 liquors, nor import alcoholic liquors into Illinois from outside
			 Illinois.
Illinois Administrative Code › Title 86 - REVENUE › Part 420 - LIQUOR CONTROL ACT › Section 420.60 - Act Does Not Apply

Current through Register Vol. 48, No. 28, July 12, 2024
The requirements of the Act including the imposition of
				gallonage taxes, do not apply in the following cases:
a) To denatured alcohol or wood
			 alcohol.
b) To alcohol used in the
			 manufacture of denatured alcohol produced in accordance with Acts of Congress
			 and regulations promulgated thereunder.
c) To any liquid or solid containing one-half
			 of one per cent, or less, of alcohol by volume.
d) To the making of wine, cider or other
			 alcoholic liquor by a person from fruits, vegetables or grains, or the products
			 thereof, by simple fermentation and without distillation, if it is made solely
			 for the use of the maker, his family and his guests.
Illinois Administrative Code › Title 86 - REVENUE › Part 420 - LIQUOR CONTROL ACT › Section 420.70 - Tax Provisions of Act Do Not Apply

Current through Register Vol. 48, No. 28, July 12, 2024
The tax provisions of Article VIII of the Act do not apply to
				wine intended for use and used by any church or religious organization for
				sacramental purposes, provided that such wine shall be purchased from a
				licensed manufacturer or importing distributor under the Act; but no exemption
				from tax is permitted with respect to wine sold to private persons for such
				purposes. (See Sections
				420.80(b)
				and
				420.10
				).)
Illinois Administrative Code › Title 86 - REVENUE › Part 420 - LIQUOR CONTROL ACT › Section 420.80 - Monthly Return

Current through Register Vol. 48, No. 28, July 12, 2024
a) Requirement
			 for Filing
1) Each manufacturer and importing
			 distributor of alcoholic liquor must file a return on the form approved and
			 provided by the Department between the 1st and
			 15th day of each calendar month, covering
			 transactions in alcoholic liquors during the preceding calendar month. Payment
			 of the tax in the amount disclosed by the return shall accompany the return.
A) Voluntary Electronic Filing and Payment of
			 Taxes. Beginning January 1, 2003, taxpayers may elect to file returns
			 electronically under 86 Ill. Adm. Code 760. A taxpayer that elects to
			 electronically file a return and accompanying schedules must also make payment
			 through Electronic Funds Transfer as provided in 86 Ill. Adm. Code 750.
			 Taxpayers who both timely pay tax by Electronic Funds Transfer and timely file
			 returns and schedules electronically shall be entitled to a discount of 2% or
			 $2,000 per return, whichever is less.
B) Mandatory Electronic Payment of Taxes.
A taxpayer who has an annual tax liability of $20,000 or more shall
			 make all payments of that tax to the Department by electronic funds
			 transfer
. [
			 20 ILCS
			 2505/2505-210 ]
Illinois Administrative Code › Title 86 - REVENUE › Part 420 - LIQUOR CONTROL ACT › Section 420.90 - Books and Records

Current through Register Vol. 48, No. 28, July 12, 2024
a)
			 Manufacturers, Importing Distributors and Foreign Importers:
It is the duty of each manufacturer, importing distributor and
				foreign importer to keep, at his licensed address or place of business,
				complete and accurate records of all sales or other dispositions of alcoholic
				liquor, and complete and accurate records of all alcoholic liquor produced,
				manufactured, compounded or imported, whether for himself or for another,
				together with a physical inventory made as of the close of each period for
				which a return is required, covering all alcoholic liquors on hand. All books
				and records, which manufacturers, importing distributors and foreign importers
				are required by the Act to keep, shall be preserved for a period of 3 years,
				unless the Department, in writing, authorizes their destruction or disposal at
				an earlier date.
b)
			 Shipping Records:
1) Each manufacturer,
			 importing distributor and foreign importer is required to retain invoices and
			 bills of lading covering purchases and invoices and duplicate copies of bills
			 of lading covering sales of alcoholic liquors.
2) To support deductions on the ground that
			 deliveries of alcoholic liquors were made outside this State, records shall
			 include satisfactory evidence of delivery to and receipt by out-of-State
			 consignees. (See Section
			 420.30.)
Illinois Administrative Code › Title 86 - REVENUE › Part 420 - LIQUOR CONTROL ACT › Section 420.110 - Sales to Governmental Bodies

Current through Register Vol. 48, No. 28, July 12, 2024
a)
			 Sales to Governmental Bodies for Beverage Purposes:
In general, manufacturers and importing distributors are liable
				for gallonage taxes with respect to alcoholic liquors sold by them to
				governmental bodies (foreign, Federal, State or local), their departments,
				agencies and instrumentalities, for beverage purposes, if such alcoholic liquor
				is delivered in Illinois (including any Federal area located within the
				external boundaries of the State of Illinois) to the purchaser. However, direct
				sales of beer, wine, alcohol or spirits to the United States Navy, Army or Air
				Corps may be made by manufacturers and importing distributors tax-free,
				provided that such sales are made to officially recognized agencies physically
				located at military bases.
b) Sales to Governmental Bodies for
			 Non-Beverage Purposes:
1) Manufacturers or
			 importing distributors selling alcoholic liquor to the United States or to a
			 Foreign Government, their departments, agencies or instrumentalities, for
			 non-beverage purposes, are liable for liquor gallonage taxes in the absence of
			 proper evidence covering such sales. However, when making such sales,
			 manufacturers and importing distributors are not liable for liquor gallonage
			 tax if they comply with the following requirements: To claim exemption from the
			 tax when selling alcoholic liquor to the United States or to a Foreign
			 Government, their departments, agencies or instrumentalities, for non-beverage
			 purposes, the manufacturer or importing distributor making such sale should
			 obtain a written statement, signed by an authorized officer or employee of the
			 purchaser and showing the name and address of the seller, the name and address
			 of the purchaser, the date of the purchase and the kind and quantity of
			 alcoholic liquor covered by the statement, and certifying that the alcoholic
			 liquor so purchased is purchased by the named Federal or Foreign governmental
			 body for non-beverage use (describing the alleged non-beverage use with
			 particularity). The manufacturer or importing distributor making the sale
			 should obtain such statement in duplicate, forward one of the statements to the
			 Department upon request and retain one among his books and records. The
			 manufacturer or importing distributor is further required to show the
			 transaction in his monthly return in Schedule "E" - Tax-Free Alcoholic Liquor
			 Sales for Non-beverage Purposes (see Section
			 420.80(b)(2)(F)
			  ).
2) Sales of alcoholic liquor to State and
			 local governmental bodies for non-beverage purposes are treated the same as
			 sales to other licensed non-beverage users (see Section
			 420.50
			 and Section
			 420.80(b)(2)(F)
			  ).
Illinois Administrative Code › Title 86 - REVENUE › Part 420 - LIQUOR CONTROL ACT › Section 420.120 - Warehousing of Liquors

Current through Register Vol. 48, No. 28, July 12, 2024
a) Certificate
			 of Registration:
Every warehouseman in Illinois who stores any alcoholic liquors
				for compensation shall make application to the Department for a Certificate of
				Registration for each location where liquors will be stored. The application
				shall state:
1) The name of the
			 applicant;
2) the address of his
			 warehouse (if he operates more than one such warehouse, he shall state the
			 address of each such warehouse);
3)
			 the principal office address if different from the warehouse;
4) the kind of ownership of the business,
			 viz: Individual, partnership or corporation, and
5) such other information as the Department
			 may reasonably require. Forms for such application shall be obtained from the
			 Department. The Certificate of Registration shall be framed and conspicuously
			 displayed on the premises for which it is issued.
Illinois Administrative Code › Title 86 - REVENUE › Part 420 - LIQUOR CONTROL ACT › Section 420.130 - Non-Beverage User's Books and Records

Current through Register Vol. 48, No. 28, July 12, 2024
a) Every person licensed as a non-beverage
			 user shall keep books and records which shall be available to investigators or
			 auditors of the Department during regular business hours, and shall retain such
			 books and records at his place of business in Illinois for a period of not less
			 than three years. Such books and records shall be so kept as correctly to
			 disclose:
1) The quantity and kind of
			 alcoholic liquors received, showing the name and address of the party from whom
			 received and the permit number on which purchased;
2) the quantity and kind of alcoholic liquors
			 used;
3) the quantity and kind of
			 alcoholic liquors on hand at the close of each business day; and
4) the names of products or purposes for
			 which alcoholic liquors are used.