reglab/statecodes huggingface dataset:
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart G - CERTIFICATE OF REGISTRATION › Section 130.710 - Procedure When Security Must be Forfeited

Current through Register Vol. 48, No. 28, July 12, 2024
a) With respect to security other than bonds
				(upon which the Department may sue in the event of a forfeiture), if the
				taxpayer fails to pay, when due, any amount whose payment such security
				guarantees, the Department shall, after such liability is admitted by the
				taxpayer or established by the Department through the issuance of a final
				assessment that has become final under the law, convert the security which that
				taxpayer has furnished into money for the State, after first giving the
				taxpayer at least 10 days' written notice, by registered or certified mail, to
				pay the liability or forfeit such security to the Department.
b) If the security consists of stocks or
				bonds or other securities which are listed on a public exchange, the Department
				shall sell such securities through such public exchange.
c) If the security consists of a bank
				certificate of deposit, the Department shall convert the security into money by
				demanding and collecting the amount of such bank certificate of deposit from
				the bank which issued such certificate.
d) If the security consists of a type of
				stocks or other securities which are not listed on a public exchange, the
				Department shall sell such security to the highest and best bidder after giving
				at least 10 days' notice of the date, time and place of the intended sale by
				publication in the "State Official Newspaper".
e) If the Department realizes more than the
				amount of such liability from the security, plus the expenses incurred by the
				Department in converting the security into money, the Department shall pay such
				excess to the person who furnished such security, and the balance shall be paid
				into the State Treasury.
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart G - CERTIFICATE OF REGISTRATION › Section 130.715 - Sub-Certificates of Registration

Current through Register Vol. 48, No. 28, July 12, 2024
a) When
				a registered taxpayer, such as a company operating chain stores, engages in the
				business of selling tangible personal property at retail in this State from
				more than one location, the Department shall furnish to that registered
				taxpayer a sub-certificate of registration for each additional place of
				business.
b) Each sub-certificate
				will bear the same registration number as that appearing upon the certificate
				of registration to which the sub-certificate relates.
c) If the applicant will sell tangible
				personal property at retail through vending machines, the Department shall
				furnish the applicant with a sub-certificate of registration for each vending
				machine, and the applicant shall display the appropriate sub-certificate of
				registration on each vending machine by attaching the sub-certificate of
				registration to a conspicuous part of the vending machine.
d) Beginning January 1, 2012,
if a
				person who is registered to sell tangible personal property at retail through
				vending machines adds an additional vending machine or additional vending
				machines to the number of vending machines he or she uses in his or her
				business of selling tangible personal property at retail, he or she shall
				contact the Department, on a form prescribed by the Department, to request an
				additional sub-certificate or additional sub-certificates of registration, as
				applicable. With each such request, the applicant shall report the number of
				sub-certificates of registration being requested, as well as the total number
				of vending machines from which retail sales are being made.
(Section
				2a of the Act) Additional sub-certificates of registration may be requested
				electronically on the Department's website at
www.tax.illinois.gov
.
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart G - CERTIFICATE OF REGISTRATION › Section 130.720 - Separate Registrations for Different Places of Business of Same Taxpayer Under Some Circumstances

Current through Register Vol. 48, No. 28, July 12, 2024
When the same person engages in 2 or more businesses of
				  selling tangible personal property at retail in this State, which businesses
				  are substantially different in character or engaged in under different trade
				  names or engaged in under other substantially dissimilar circumstances (so that
				  it is more practicable, from an accounting, auditing or bookkeeping standpoint,
				  for such businesses to be separately registered), the Department may require or
				  permit such person (subject to the same requirements concerning the furnishing
				  of security as those that are provided for hereinbefore in this Regulation as
				  to each application for a certificate of registration) to apply for and obtain
				  a separate certificate of registration for each such business or for any of
				  such businesses instead of registering such person, as to all such businesses,
				  under a single certificate of registration supplemented by related
				  sub-certificates of registration.
At the request of a corporation, the Department may permit
				  separate registration of divisions of that corporation under this Section. In
				  those cases, each separately registered division is required to file returns
				  under its separate Illinois Business Tax (IBT) number.
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart G - CERTIFICATE OF REGISTRATION › Section 130.725 - Display

Current through Register Vol. 48, No. 28, July 12, 2024
The taxpayer must conspicuously display his certificate or
				  sub-certificate of registration in the place of business to which it applies.
				  Wherever possible, the taxpayer must display his certificate or sub-certificate
				  of registration in the place of business to which it applies by affixing such
				  certificate or sub-certificate to the glass part of a window or door which
				  faces or opens upon a public street or highway, or in some similar position. If
				  no window or door faces or opens upon a public street or highway, the
				  certificate or sub-certificate must be posted in some conspicuous place which
				  is as near as is practicable to the entrance of the taxpayer's establishment,
				  and such certificate or sub-certificate must be exposed to public
				  view.
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart G - CERTIFICATE OF REGISTRATION › Section 130.730 - Replacement of Certificate

Current through Register Vol. 48, No. 28, July 12, 2024
If any certificate or sub-certificate is destroyed or defaced
				  as a result of natural wear and tear, upon application to the Department,
				  certifying to this fact, a duplicate copy thereof will be issued to the
				  taxpayer concerned.
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart G - CERTIFICATE OF REGISTRATION › Section 130.735 - Certificate Not Transferable

Current through Register Vol. 48, No. 28, July 12, 2024
a) A
				certificate or sub-certificate of registration is not transferable, and should
				be destroyed in case the taxpayer's place of business to which such certificate
				or sub-certificate applies is discontinued by him. Where any place of business
				of the taxpayer is moved to another location, the Department should be advised
				immediately of such removal, and of the destruction of the certificate or
				sub-certificate of registration at the former location. Upon application, a
				duplicate certificate or sub-certificate of registration, bearing the same
				number as that appearing upon the original, will be issued.
b) If a corporation or other business is no
				longer in existence due to a reorganization, merger, consolidation,
				dissolution, or other organizational change, the corporation, other business,
				or surviving or new corporation must notify the Department of such change in
				the business' organizational status and terminate the registration of any
				corporation or other business that is no longer in existence. (See 86 Ill. Adm.
				Code
				130.520.)
				Any new entities arising from a reorganization, merger, consolidation,
				dissolution or other organizational change must complete a registration
				application and register the new entity with the Department prior to conducting
				business. New or surviving entities should not conduct business nor file
				returns under the registration number for the corporation or other business
				that is no longer in existence. The returns for the new or surviving business
				should be filed under the registration number assigned to the new or surviving
				corporation. If a new or surviving entity does file returns under an incorrect
				registration number (i.e., the registration number for the corporation or other
				business that is no longer in existence), penalties and interest may be
				incurred.
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart G - CERTIFICATE OF REGISTRATION › Section 130.740 - Certificate Required For Mobile Vending Units

Current through Register Vol. 48, No. 28, July 12, 2024
a) Where a taxpayer, holding a certificate of
				registration by reason of being engaged in the business of selling tangible
				personal property at retail in this State from a place of business, also
				operates a truck, wagon, cart or other vehicle from which sales of tangible
				personal property at retail are made in this State, a sub-certificate of
				registration must be displayed by each such vehicle.
b) Where the taxpayer has no place of
				business from which he engages in the business of selling tangible personal
				property at retail in this State, but sells at retail in this State exclusively
				from truck, wagon, cart or other vehicle, he must obtain a certificate of
				registration for the first vehicle so employed, and a sub-certificate for each
				such additional vehicle, if any. Such certificate or sub-certificate of
				registration shall be conspicuously displayed by each such vehicle.
c) However, a sub-certificate of registration
				is not required for a vehicle used by a seller exclusively for the delivery of
				tangible personal property to purchasers, where the sales of the property are
				actually made and confirmed at the place of business of the seller.
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart G - CERTIFICATE OF REGISTRATION › Section 130.745 - Revocation of Certificate

Current through Register Vol. 48, No. 28, July 12, 2024
a) The
				Department, after notice and hearing as provided under Section 2505-380 of the
				Civil Administrative Code [20 ILCS 2505/2505-380] and
				Section 2b of the Act, shall revoke the certificate of registration (including
				all sub-certificates of registration, if any, issued thereunder) of any person
				who fails to file a return, or to pay the tax, fee, penalty, or interest shown
				in a filed return, or to pay any final assessment of tax, fee, penalty, or
				interest, as required by the Act or any other Act administered by the
				Department, or who violates any of the provisions of the Act. Before revocation
				of a certificate of registration the Department shall, within 90 days after
				non-compliance and at least 7 days prior to the date of the hearing, give the
				person so accused notice in writing of the charge against them, and on the date
				designated shall conduct a hearing upon this matter. The lapse of such 90-day
				period shall not preclude the Department from conducting revocation proceedings
				at a later date if necessary.
b)
				Upon revocation of the certificate of registration (including all
				sub-certificates of registration, if any, issued under the certificate), the
				Department shall post notice at the place or places of business, at the front
				entrance and on the front windows, to which the revoked certificate applied,
				stating that the certificate of registration has been revoked and that 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 issued
				by the Department (see Illustration B).
c) The Department shall notify the Department
				of Financial and Professional Regulation and the Department of Public Health
				upon revocation of, or a decision not to renew, a certificate of registration
				issued to a medical cannabis dispensing organization operated under the
				Compassionate Use of Medical Cannabis Program Act or issued to a dispensing
				organization under the Cannabis Regulation and Tax Act.
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart H - BOOKS AND RECORDS › Section 130.805 - What Records Constitute Minimum Requirement

Current through Register Vol. 48, No. 28, July 12, 2024
a) In General. A taxpayer shall maintain all
				records that are necessary to a determination of the correct tax liability
				under the Act. All required records must be made available on request by the
				Department. Where a taxpayer's business consists exclusively of the sale of
				tangible personal property at retail, the following records will be deemed by
				the Department to constitute a minimum for the purposes of the Act:
1) Cash register tapes and other data which
				will provide a daily record of the gross amount of sales.
2) A record of the amount of merchandise
				purchased. To fulfill this requirement, copies of all vendors' invoices and
				taxpayers' copies of purchase orders must be retained serially and in sequence
				as to date.
3) A true and complete
				inventory of the value of stock on hand taken at least once each
				year.
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart H - BOOKS AND RECORDS › Section 130.810 - Records Required to Support Deductions

Current through Register Vol. 48, No. 28, July 12, 2024
a) Where the nature of a business is such
				that charge and time sales are made, or where the nature of the business is
				such that a portion of its sales are for resale, or are within the protection
				of the Commerce Clause of the Constitution of the United States, or consist of
				services, or are made to any corporation, society, association, foundation or
				institution organized and operated exclusively for charitable, religious or
				educational purposes, or are made on or after March 21, 1963, to a governmental
				body, or are exempt from the Retailers' Occupation Tax on some other ground,
				then such records as will clearly indicate the information required in filing
				returns must be kept.
b) To support
				deductions made on the tax return form, as authorized under the Act, on account
				of receipts from isolated or occasional sales of tangible personal property, on
				account of receipts from sales of tangible personal property for resale, on
				account of receipts from sales of tangible personal property made within the
				protection of the Commerce Clause of the Constitution of the United States, on
				account of receipts received by the seller from sales made to any corporation,
				society, association, foundation or institution organized and operated
				exclusively for charitable, religious or educational purposes, on account of
				receipts received by the seller from sales made on or after March 21, 1963, to
				any governmental body or on any other ground, entries in any books, records or
				other pertinent papers or documents of the taxpayer in relation thereto shall
				be in detail sufficient to show the name and address of the taxpayer's customer
				in each such transaction, the character of every such transaction (whether it
				is a sale for resale, a sale made within the protection of the Commerce Clause
				of the Constitution of the United States, an isolated or occasional sale,
				etc.), the date of every such transaction, the amount of receipts realized from
				every such transaction and such other information as may be necessary to
				establish the nontaxable character of such transaction under the Act.
c) Except in the case of a sale to a
				purchaser who will always resell and deliver the property to his customers
				outside Illinois, anyone claiming that he has made a nontaxable sale for resale
				in some form as tangible personal property shall also keep a Certificate of
				Resale from the purchaser that contains the information required under Section
				130.1405
				of this Part. The failure to obtain and keep a Certificate of Resale shall
				create a presumption that the sale was not a sale for resale. The seller may,
				however, present other documentary evidence to overcome this presumption (see
				Section
				130.1405(d)
				of this Part).
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart H - BOOKS AND RECORDS › Section 130.820 - Preservation of Books During Pendency of Assessment Proceedings

Current through Register Vol. 48, No. 28, July 12, 2024
However, if a Notice of Tax Liability has been issued, and if
				  the questions raised thereby have not been completely disposed of, books and
				  records reflecting receipts received during the period covered by such Notice
				  of Tax Liability must be preserved until the termination of all proceedings
				  before the Department and before any court upon review.
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart I - PENALTIES AND INTEREST › Section 130.905 - Interest

Current through Register Vol. 48, No. 28, July 12, 2024
a)
In
				addition to any penalty provided for in this
Act, any amount of tax
				which is not paid when due shall bear interest at the rate of 1% prior to
				September 17, 1981, and at the rate of 2%
on and after September 17,
				1981 and prior to January 1, 1987, and at the rate of
				1.25 % on and
				after January 1, 1987
through December 31, 1993,
per month or
				fraction thereof from the date when such tax becomes past due until such tax is
				paid or a judgment therefor is obtained by the Department
(see Section
				5 of the Act)
.
Beginning January 1, 1994, any amount of tax
				which is not paid when due shall bear interest at the rate and in the manner
				specified in Sections 3-2 and 3-9 of the Uniform Penalty and Interest Act from
				the date when such tax becomes past due until such tax is paid or a judgment
				therefor is obtained by the Department.
Interest shall be simple
				interest calculated on a daily basis.
Prior to January 1, 2001,
interest shall accrue upon tax and penalty due.
[35
				ILCS 735/3-2(c) ] On and after
				January 1, 2001, interest shall accrue upon tax due. [35
				ILCS 735/3-2 (c-5)] (See 86 Ill. Adm. Code
				700.200,
				Interest Paid and Interest Charged, 86 Ill. Adm. Code
				700.210,
				Interest Rate Calculation, and 86 Ill. Adm. Code
				700.220,
				Interest Charged Taxpayers.)
b)
If the time for making or completing an audit of a taxpayer's books and
				records is extended with the taxpayer's consent, at the request of and for the
				convenience of the Department, beyond the date on which the statute of
				limitations upon the issuance of a notice of tax liability by the Department
				otherwise would run, no interest shall accrue during the period of such
				extension or until a Notice of Tax Liability is issued, whichever occurs
				first
. (Section 5 of the Act)
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart I - PENALTIES AND INTEREST › Section 130.915 - Criminal Investigations

Current through Register Vol. 48, No. 28, July 12, 2024
a)
All information received by the Department from returns filed under
				the
Retailers' Occupation Tax
Act
[35 ILCS 120
				]
, or from any investigation conducted under the
Retailers'
				Occupation Tax
Act, shall be confidential, except for official
				purposes, and any person who divulges any such information in any manner,
				except in accordance with a proper judicial order or as otherwise provided by
				law, shall be guilty of a Class B misdemeanor with a fine not to exceed
				$7,500.
(Section 11 of the Act)
b) When the Department is engaged in a joint
				investigation with a law enforcement authority, including, but not limited to,
				State agency law enforcement, federal agency law enforcement, county sheriffs
				or municipal police, to enforce the Retailers' Occupation Tax Act (ROTA) or
				another tax Act administered by the Department, it is an official purpose
				within the meaning of Section 11 of ROTA for the Department to furnish
				information it receives in administering ROTA with the law enforcement
				authority. The information shall be provided subject to all confidentiality
				provisions of Section 11 of ROTA. A person receiving information pursuant to an
				official purpose who divulges any such information in any manner, except in
				accordance with a proper judicial order or as otherwise provided by law, shall
				be guilty of a Class B misdemeanor with a fine not to exceed $7,500.
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart J - BINDING OPINIONS › Section 130.1001 - When Opinions from the Department are Binding

Current through Register Vol. 48, No. 28, July 12, 2024
a) Taxpayers may not rely on verbal opinions
				from Department employees. For Department rules concerning the binding effect
				of Private Letter Rulings and General Information Letters, see 2 Ill. Adm. Code
				1200.
b) For Department rules
				concerning the rescission of Private Letter Rulings, see 2 Ill. Adm. Code
				1200.
c) As used in this Part,
				"Regulation" means any Department rule or Regulation of general application,
				whether called a "Rule", a "Regulation", an "Article", a "Section", a "Part" or
				something else.
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart K - SELLERS LOCATED ON, OR SHIPPING TO, FEDERAL AREAS › Section 130.1101 - Definition of Federal Area

Current through Register Vol. 48, No. 28, July 12, 2024
As used in this Regulation, the term "Federal area" means any
				  lands or premises held or acquired by or for the use of the United States or
				  any department, establishment or agency of the United States. Any Federal area,
				  or any part thereof, which is located within the exterior boundaries of the
				  State of Illinois, is deemed to be a Federal area located within the State of
				  Illinois for the purposes of this Regulation.
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart K - SELLERS LOCATED ON, OR SHIPPING TO, FEDERAL AREAS › Section 130.1105 - When Deliveries on Federal Areas Are Taxable

Current through Register Vol. 48, No. 28, July 12, 2024
Provided the tax would otherwise apply, persons engaged in
				  the business of selling tangible personal property for use or consumption are
				  required to remit Retailers' Occupation Tax to the Department notwithstanding
				  the fact that the delivery of the personal property sold is made on a Federal
				  area. It is immaterial that the place of business of such persons may be
				  located on the Federal area. While the Act does not apply to any receipts from
				  sales made by the United States Government, or instrumentalities thereof (see
				  Section
				  130.2055
				  of this Part), concessionaires and other retailers having places of business
				  located on Federal areas are subject to the Act.
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart K - SELLERS LOCATED ON, OR SHIPPING TO, FEDERAL AREAS › Section 130.1110 - No Distinction Between Deliveries on Federal Areas and Illinois Deliveries Outside Federal Areas

Current through Register Vol. 48, No. 28, July 12, 2024
The Retailers' Occupation Tax applies and will be collected
				  in the same manner and to the same extent with respect to gross receipts within
				  the purview of this Regulation as when such gross receipts are received by
				  sellers from sales in which delivery of personal property is made within the
				  external boundaries of the State of Illinois as a place other than a "Federal
				  area".
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart L - TIMELY MAILING TREATED AS TIMELY FILING AND PAYING › Section 130.1201 - General Information

Current through Register Vol. 48, No. 28, July 12, 2024
a) Any
				report, claim, tax return, statement or other document required or authorized
				to be filed with or any payment made to the Department of Revenue, which
				document or payment is transmitted through the United States mail, will be
				deemed to have been filed with and received by the Department on the date shown
				by the post office cancellation mark stamped upon the envelope or other
				appropriate wrapper containing it. If mailed but not received by the
				Department, or if received but the cancellation mark is illegible, erroneous or
				omitted, the document or payment will be deemed to have been filed on the date
				it was mailed if the sender establishes by competent evidence that the document
				or payment was deposited in the United States mail on or before the date due
				for filing. If the envelope or other wrapper bears a postmark made by a private
				postage meter in addition to a legible postmark made by the United States
				Postal Service, the postmark not made by the United States Postal Service shall
				be disregarded. In the event of the Department's failure to receive a document
				or payment required by law to be filed, such document or payment will be deemed
				to have been received by the Department on time if the sender files with the
				Department a duplicate within 30 days after written notification is given to
				the sender by the Department of its failure to receive such document or
				payment, provided proof is furnished that the original of the document was
				deposited in the United States mail on or before the date due for
				filing.
b) If any report, claim,
				tax return, statement, remittance or other document is sent by United States
				registered mail, certified mail or certificate of mailing, a record
				authenticated by the United States Post Office of such registration,
				certification or certificate shall be considered competent evidence that the
				report, claim, tax return, statement, remittance or other document was mailed,
				and the date of registration, certification or certificate shall be deemed to
				be the date of the postmark made by the United States Postal Service.
c) Reports, claims, tax returns, statements,
				remittances or other documents delivered by means other than the United States
				mail are considered to be filed on the date they are received by the
				Department.
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart L - TIMELY MAILING TREATED AS TIMELY FILING AND PAYING › Section 130.1205 - Due Date that Falls on Saturday, Sunday or a Holiday

Current through Register Vol. 48, No. 28, July 12, 2024
If the due date for any return or other report or payment
				  falls on Saturday, Sunday or a Holiday, such due date shall be considered to be
				  the next business date either for the purpose of submitting such return or
				  other report or payment by mail or for the purpose of submitting such return or
				  other report or payment in person.
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart M - LEASED PORTIONS OF LESSOR'S BUSINESS SPACE › Section 130.1301 - When Lessee of Premises Must File Return for Leased Department

Current through Register Vol. 48, No. 28, July 12, 2024
Where a person engaging in the business of selling tangible
				  personal property at retail leases to other persons, for use by them in
				  engaging in the business of selling tangible personal property at retail,
				  certain parts of the premises in which the lessor conducts his business, each
				  such lessee may file his own Retailers' Occupation Tax returns with the
				  Department if he operates under his own trade name, and a separate identity
				  from the lessor is made known to the general public.
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart M - LEASED PORTIONS OF LESSOR'S BUSINESS SPACE › Section 130.1305 - When Lessor of Premises Should File Return for Business Operated on Leased Premises

Current through Register Vol. 48, No. 28, July 12, 2024
If a lessee operates a business on the lessor's premises
				  under the identity of the lessor, then the lessor must report and remit the
				  lessee's tax on the lessor's Retailers' Occupation Tax return. However, if the
				  lessor permits the lessee to file his own Retailers' Occupation Tax return, the
				  Department of Revenue reserves the right to proceed against the lessor or the
				  lessee or both in the event that the Retailers' Occupation Tax liability
				  incurred by the business operated on the lessor's premises is not properly
				  discharged. An example of such an arrangement is an antique store where spaces
				  are rented to different antique dealers, but the entire store is operated under
				  the identity of the antique store/lessor.
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart M - LEASED PORTIONS OF LESSOR'S BUSINESS SPACE › Section 130.1310 - Meaning of "Lessor" and "Lessee" in this Regulation

Current through Register Vol. 48, No. 28, July 12, 2024
The word "lessor" shall include lessors, concessioners and
				  licensors. The word "lessee" shall include lessees, concessionaires and
				  licensees.
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart N - SALES FOR RESALE › Section 130.1401 - Seller's Responsibility to Determine the Character of the Sale at the Time of the Sale

Current through Register Vol. 48, No. 28, July 12, 2024
a) A person who
				sells tangible personal property to a purchaser who may use or consume such
				property within the meaning of the Act, but who also may resell such property,
				must determine, at the time when he sells the property to such purchaser,
				whether the purchaser is buying the property "for use or consumption" within
				the meaning of the Act or whether the purchaser is buying the property "for
				resale". Section 2c of the Act provides that purchasers of tangible personal
				property for resale shall apply to the Department for resale numbers. In
				determining whether a sale is for resale, the seller shall request that the
				purchaser provide a resale number and certification that the sale is for
				resale. This determination is required in order that the seller may properly
				file the returns required by the Act and compute his tax liability. So long as
				the seller obtains a certificate of resale from the purchaser that contains all
				information required by Section
				130.1405,
				the seller need not verify that the tangible personal property he sells for
				resale is actually resold.
b) This
				determination is not necessary (and no Certificate of Resale is therefore
				required) as to sales made to any corporation, society, association, foundation
				or institution organized and operated exclusively for charitable, religious or
				educational purposes or any not-for-profit corporation, society, association,
				foundation, institution or organization which has no compensated officers or
				employees and which is organized and operated primarily for the recreation of
				persons 55 years of age or older, or as to sales made on or after March 21,
				1963, to a governmental body because receipts from such sales are exempted from
				the Act whether such sales are at retail or whether such sales are for resale.
				For information concerning sales to purchasers of the kind listed in the
				preceding sentence, see Sections
				130.2005
				and
				130.2080
				of this Part. If the sale to such a purchaser in fact is a sale for resale, the
				seller is still permitted to claim exemption from the tax on the ground that
				such sale is a sale for resale and to obtain a corroborating Certificate of
				Resale from the purchaser.
c) For
				information concerning resale certifications by construction contractors who
				are also retailers of building materials, see Section
				130.2075
				of this Part.
d) For information
				concerning resale certifications by servicemen who are also retailers, 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 N - SALES FOR RESALE › Section 130.1405 - Seller's Responsibility to Obtain Certificates of Resale and Requirements for Certificates of Resale

Current through Register Vol. 48, No. 28, July 12, 2024
a) Except in the case of sales to totally
				exempt purchasers, when sales for resale are made, sellers should, for their
				protection, take a Certificate of Resale from the purchaser. Mere statements by
				sellers that property was sold for resale will not be accepted by the
				Department without corroborative evidence. Certificates of Resale may be made a
				part of purchase orders signed by the purchaser.
b) A Certificate of Resale is a statement
				signed by the purchaser that the property purchased by him is purchased for
				purposes of resale. Provided that this statement is correct, the Department
				will accept Certificates of Resale as prima facie proof that sales covered
				thereby were made for resale. In addition to the statement, a Certificate of
				Resale must contain:
1) The seller's name and
				address;
2) the purchaser's name
				and address;
3) a description of
				the items being purchased for resale;
4) purchaser's signature, or the signature of
				an authorized employee or agent of the purchaser, and date of
				signing;
5) Registration Number,
				Resale Number, or Certification of Resale to Out-of-State Purchaser
A) purchaser's registration number with the
				Illinois Department of Revenue; or
B) purchaser's resale number issued by the
				Department of Revenue; or
C) a
				statement that the purchaser is an out-of-State purchaser who will sell only to
				purchasers located outside the State of Illinois.
For information regarding the Seller's Responsibility to
				  Determine the Character of the Sale at the Time of the Sale, see 86 Ill. Adm.
				  Code
				  130.1401.
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart O - CLAIMS TO RECOVER ERRONEOUSLY PAID TAX › Section 130.1510 - Refunds

Current through Register Vol. 48, No. 28, July 12, 2024
In case the Department determines that the claimant is
				  entitled to a refund, such refund shall be made only from such appropriation as
				  may be available for that purpose. If it appears unlikely that the amount
				  appropriated would permit everyone having a claim allowed during the period
				  covered by such appropriation to elect to receive a cash refund, the Department
				  will make such refunds only in hardship cases (i.e., in cases in which the
				  claimant cannot use a credit memorandum). The two most likely situations where
				  this would be the case are the situation in which the claimant has discontinued
				  business and the situation in which the claimant will have a small volume of
				  liability to the Department in the foreseeable future, but receives a large
				  credit memorandum which it therefore might take the claimant a long time to
				  liquidate by using it to pay current taxes. In these instances, the claimant
				  probably would have to sell the credit memorandum at a loss in order to realize
				  anything from it within any reasonable period of time.
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart O - CLAIMS TO RECOVER ERRONEOUSLY PAID TAX › Section 130.1515 - Interest

Current through Register Vol. 48, No. 28, July 12, 2024
a) Interest paid by
				the Department to taxpayers and interest charged to taxpayers by the Department
				shall be at the rate set forth in Section 3-2 of the Uniform Penalty and
				Interest Act [35 ILCS 735/3-2
				].
b) No interest will be allowed
				if the overpayment is found by the Department to have been made deliberately
				for the purpose of drawing interest, or if the overpayment is ascertained not
				to have been bona fide for some other reason.
c) When a claim that is allowed is paid by
				means of a credit memorandum, the claim will be considered to have been paid
				when the credit memorandum is issued by the Department to the claimant, and no
				interest will be allowed or paid by the Department for any period subsequent to
				that, even if the claimant does not use or assign the credit memorandum
				immediately after it is issued.
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart P - PROCEDURE TO BE FOLLOWED UPON SELLING OUT OR DISCONTINUING BUSINESS › Section 130.1601 - When Returns are Required After a Business is Discontinued

Current through Register Vol. 48, No. 28, July 12, 2024
Where a taxpayer under the Retailers' Occupation Tax Act
				  sells out or discontinues his business, such taxpayer shall continue to file
				  returns regularly and pay tax with such returns with respect to gross receipts
				  (i.e., collections) accruing thereafter on account of sales at retail made by
				  him up to the date upon which he sells out or discontinues his business. Such
				  gross receipts should be reported and paid upon notwithstanding the fact that
				  the taxpayer is not still actively engaged in the business of selling tangible
				  personal property for use or consumption. For the purposes of filing a final
				  return under Section
				  130.520
				  of this Part, the taxpayer is not considered to have discontinued business as
				  long as he continues to collect receipts on which he is required to remit tax
				  to the Department.
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart P - PROCEDURE TO BE FOLLOWED UPON SELLING OUT OR DISCONTINUING BUSINESS › Section 130.1605 - When Returns Are Not Required After Discontinuation of a Business

Current through Register Vol. 48, No. 28, July 12, 2024
However, if such taxpayer has been duly granted permission by
				  the Department, and has consistently used gross amount of sales as the method
				  of computing his liability for tax under the Act, he will not be required to
				  continue to file returns or to pay any tax after selling out or discontinuing
				  his business except for the final return which would be due from him in any
				  event under Section
				  130.520
				  of this Part for the last reporting period in which he did operate his
				  business, but, in this event, he must file with the Department a Certificate of
				  Discontinuation of Business. Since such taxpayer has filed returns and paid tax
				  with respect to all sales made by him at the time when such sales were made, he
				  does not receive any further receipts which are subject to the Retailers'
				  Occupation Tax.
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart P - PROCEDURE TO BE FOLLOWED UPON SELLING OUT OR DISCONTINUING BUSINESS › Section 130.1610 - Cross Reference to Bulk Sales Regulation

Current through Register Vol. 48, No. 28, July 12, 2024
For information concerning Bulk Sales of businesses under the
				  Retailers' Occupation Tax (Ill. Rev. Stat. 1979, ch. 120, par. 444j), see
				  Subpart Q of this Part.
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart Q - NOTICE OF SALES OF GOODS IN BULK › Section 130.1701 - Bulk Sales: Notices of Sales of Business Assets

Current through Register Vol. 48, No. 28, July 12, 2024
a)
If any taxpayer, outside the usual
				course of his or her business, sells or transfers the major part of any one or
				more of:
1)
the stock of
				goods which
the taxpayer
is engaged in the business of
				selling,
or
2)
the
				furniture or fixtures, the machinery or equipment, or the real property of any
				business that is subject to the provisions of the Act,
the purchaser or transferee of such assets shall, no
				  later than 10 business days prior to the sale or transfer, file a notice of
				  sale or transfer of business assets with the Department disclosing the name and
				  address of the seller or transferor, the name and address of the purchaser or
				  transferee, the date of the sale or transfer, a copy of the sales contract and
				  financing agreements, which shall include a description of the property sold,
				  the amount of the purchase price or a statement of other consideration for the
				  sale or transfer, the terms for payment of the purchase price and such other
				  information as the Department may reasonably require. If the purchaser or
				  transferee fails to file the above-described notice of sale with the Department
				  within the prescribed time, the purchaser or transferee shall be personally
				  liable for the amount owed under this Section by the seller or transferor to
				  the Department up to the amount of the reasonable value of the property
				  acquired by the purchaser or transferee. The seller or transferor shall pay the
				  Department the amount of tax, penalty and interest (if any) due from him or her
				  under the Act up to the date of the payment of tax. The seller or transferor,
				  or the purchaser or transferee, at least 10 business days before the date of
				  the sale or transfer, may notify the Department of the intended sale or
				  transfer and request the Department to audit the books and records of the
				  seller or transferor, or to do whatever else may be necessary to determine how
				  much the seller or transferor owes to the Department under the Act up to the
				  date of the sale or transfer. The Department shall take such steps as may be
				  appropriate to comply with
the
request
.
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart R - POWER OF ATTORNEY › Section 130.1801 - When Powers of Attorney May be Given

Current through Register Vol. 48, No. 28, July 12, 2024
In certain instances, persons liable for tax under the
				  Retailers' Occupation Tax Act desire, for convenience, to have other persons
				  make the returns, pay the tax, request Private Letter Rulings, and perform any
				  and all other duties required of them under the Act. In all cases, where the
				  revenues of the State will not be jeopardized, the Department will permit
				  taxpayers, by properly executed and acknowledged powers of attorney, to appoint
				  other persons to act as their attorneys for the purpose of filing returns and
				  of performing other acts under the Retailers' Occupation Tax Act. (Also see
				  Practice and Procedure for Hearings Before the Illinois Department of Revenue,
				  86 Ill. Adm. Code
				  200.110(c)
				  and Public Information, Rulemaking and Organization, 2 Ill. Adm. Code
				  1200.110(b)(8).)
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart R - POWER OF ATTORNEY › Section 130.1805 - Filing of Power of Attorney With Department

Current through Register Vol. 48, No. 28, July 12, 2024
In all instances, an original, a duplicate original or
				  photostatic copy of such power of attorney, with signature of the principal
				  duly acknowledged before a person authorized to take acknowledgments, must be
				  filed with the Department.
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart R - POWER OF ATTORNEY › Section 130.1810 - Filing of Papers by Agent Under Power of Attorney

Current through Register Vol. 48, No. 28, July 12, 2024
Returns, claims or other papers filed by an agent for a
				  principal must be filed in the name of the principal by the agent as Agent or
				  as Attorney in Fact. If an agent files returns for more than one principal, he
				  must file separate returns for each such principal.
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart S - SPECIFIC APPLICATIONS › Section 130.1901 - Addition Agents to Plating Baths

Current through Register Vol. 48, No. 28, July 12, 2024
a) Various chemical compounds and addition
				agents are added to plating baths in order to improve the finished product,
				make the process more economical, make the process faster, improve anode
				corrosion, lower the surface tension, aid in maintaining constant pH, sequester
				impurities, remove impurities, or, in fact, make the process
				operative.
b) These addition agents
				are divided into two main types. Sales, to manufacturers, of Type I agents are
				exempt. Sales, to manufacturers, of Type II agents are taxable.
c) Type I (Exempt): Products which are added
				to the bath for the purpose of actually modifying the deposit by changing some
				characteristic such as brightness, smoothness, grain size, hardness, ductility
				or tensile strength. These products function in whole or in part by
				codeposition or absorption into the deposit.
d) To qualify as a Type I product, a compound
				must meet the following two requirements:
1)
				The addition agent must be purchased to modify, and must modify, the end
				product by improving some desirable physical characteristic of the deposit,
				such as brightness, grain size, hardness, ductility, smoothness or tensile
				strength; and
2) a measurable part
				of the product must become a part of the end product as established by:
A) Chemical or physical analysis indicating
				some degree of codeposition or absorption in the plated deposit; or
B) Addition to the baths in proportion to
				ampere hours passed through the plating solution.
Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart S - SPECIFIC APPLICATIONS › Section 130.1905 - Agricultural Producers

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				Agricultural Producers - When Liable For Tax
1) Persons who engage in the business of
				selling agricultural products, such as milk and other dairy products,
				livestock, meats, hay, grain, vegetables, fruit, plants, flowers, eggs, young
				trees or any other such items of tangible personal property, to purchasers for
				use or consumption, are required to remit retailers' occupation tax to the
				Department upon their receipts from such sales, notwithstanding the fact that
				such persons may themselves produce the agricultural products which they
				sell.
2) For example, a dairy
				farmer who produces milk and sells it to purchasers for use or consumption
				becomes liable for the tax.
3)
				Similarly, farmers who sell products to purchasers for use or consumption from
				roadside stands or from vending vehicles to purchasers for use or consumption,
				or who rent or lease space at an established market, "sales barn" or other
				similar place and sell commodities in their own names to purchasers for use or
				consumption, are engaged in the business of selling tangible personal property
				to purchasers for use or consumption within the meaning of the Retailers'
				Occupation Tax Act.