PART130. RETAILERS' OCCUPATION TAX  


SUBPART A. NATURE OF TAX
§ 130.101. Character and Rate of Tax
§ 130.105. Responsibility of Trustees, Receivers, Executors or Administrators
§ 130.110. Occasional Sales
§ 130.111. Sale of Used Motor Vehicles, Aircraft, or Watercraft by Leasing or Rental Business
§ 130.115. Habitual Sales
§ 130.120. Nontaxable Transactions
SUBPART B. SALE AT RETAIL
§ 130.201. The Test of a Sale at Retail
§ 130.205. Sales for Transfer Incident to Service
§ 130.210. Sales of Tangible Personal Property to Purchasers for Resale
§ 130.215. Further Illustrations of Sales for Use or Consumption Versus Sales for Resale
§ 130.220. Sales to Lessors of Tangible Personal Property
§ 130.225. Drop Shipments
SUBPART C. CERTAIN STATUTORY EXEMPTIONS
§ 130.305. Farm Machinery and Equipment
§ 130.310. Food, Soft Drinks and Candy
§ 130.311. Drugs, Medicines, Medical Appliances and Grooming and Hygiene Products
§ 130.315. Fuel Sold for Use in Vessels on Rivers Bordering Illinois
§ 130.320. Gasohol, Majority Blended Ethanol, Biodiesel Blends, and 100% Biodiesel
§ 130.321. Fuel Used by Air Common Carriers in Flights Engaged in Foreign Trade or Engaged in Trade Between the United States and any of its Possessions
§ 130.325. Graphic Arts Machinery and Equipment Exemption
§ 130.330. Manufacturing Machinery and Equipment
§ 130.331. Manufacturer's Purchase Credit
§ 130.332. Automatic Vending Machines
§ 130.335. Pollution Control Facilities and Low Sulfur Dioxide Emission Coal-Fueled Devices
§ 130.340. Rolling Stock
§ 130.341. Commercial Distribution Fee Sales Tax Exemption
§ 130.345. Oil Field Exploration, Drilling and Production Equipment
§ 130.350. Coal Exploration, Mining, Off Highway Hauling, Processing, Maintenance and Reclamation Equipment
§ 130.351. Aggregate Exploration, Mining, Off Highway Hauling, Processing, Maintenance and Reclamation Equipment
SUBPART D. GROSS RECEIPTS
§ 130.401. Meaning of Gross Receipts
§ 130.405. How to Avoid Paying Tax on State or Local Tax Passed on to the Purchaser
§ 130.410. Cost of Doing Business Not Deductible
§ 130.415. Transportation and Delivery Charges
§ 130.420. Finance or Interest Charges – Penalties – Discounts
§ 130.425. Traded-In Property
§ 130.430. Deposit or Prepayment on Purchase Price
§ 130.435. State and Local Taxes Other Than Retailers' Occupation Tax
§ 130.440. Penalties
§ 130.445. Federal Taxes
§ 130.450. Installation, Alteration and Special Service Charges
§ 130.455. Motor Vehicle Leasing and Trade-In Allowances
SUBPART E. RETURNS
§ 130.501. Monthly Tax Returns – When Due – Contents
§ 130.502. Quarterly Tax Returns
§ 130.505. Returns and How to Prepare
§ 130.510. Annual Tax Returns
§ 130.515. First Return
§ 130.520. Final Returns When Business is Discontinued
§ 130.525. Who May Sign Returns
§ 130.530. Returns Covering More Than One Location Under Same Registration -- Separate Returns for Separately Registered Locations
§ 130.535. Payment of the Tax, Including Quarter Monthly Payments in Certain Instances
§ 130.540. Returns on a Transaction by Transaction Basis
§ 130.545. Registrants Must File a Return for Every Return Period
§ 130.550. Filing of Returns for Retailers by Suppliers Under Certain Circumstances
§ 130.551. Prepayment of Retailers' Occupation Tax on Motor Fuel
§ 130.552. Alcoholic Liquor Reporting
§ 130.555. Vending Machine Information Returns
§ 130.560. Verification of Returns
SUBPART F. INTERSTATE COMMERCE
§ 130.601. Preliminary Comments [Repealed]
§ 130.605. Sales of Property Originating in Illinois; Questions of Interstate Commerce
§ 130.610. Sales of Property Originating in Other States [Repealed]
SUBPART G. CERTIFICATE OF REGISTRATION
§ 130.701. General Information on Obtaining a Certificate of Registration
§ 130.705. Procedure in Disputed Cases Involving Financial Responsibility Requirements
§ 130.710. Procedure When Security Must be Forfeited
§ 130.715. Sub-Certificates of Registration
§ 130.720. Separate Registrations for Different Places of Business of Same Taxpayer Under Some Circumstances
§ 130.725. Display
§ 130.730. Replacement of Certificate
§ 130.735. Certificate Not Transferable
§ 130.740. Certificate Required For Mobile Vending Units
§ 130.745. Revocation of Certificate
SUBPART H. BOOKS AND RECORDS
§ 130.801. Books and Records - General Requirements
§ 130.805. What Records Constitute Minimum Requirement
§ 130.810. Records Required to Support Deductions
§ 130.815. Preservation and Retention of Records
§ 130.820. Preservation of Books During Pendency of Assessment Proceedings
§ 130.825. Department Authorization to Destroy Records Sooner Than Would Otherwise be Permissible
SUBPART I. PENALTIES AND INTEREST
§ 130.901. Civil Penalties
§ 130.905. Interest
§ 130.910. Criminal Penalties
SUBPART J. BINDING OPINIONS
§ 130.1001. When Opinions from the Department are Binding
SUBPART K. SELLERS LOCATED ON, OR SHIPPING TO, FEDERAL AREAS
§ 130.1101. Definition of Federal Area
§ 130.1105. When Deliveries on Federal Areas Are Taxable
§ 130.1110. No Distinction Between Deliveries on Federal Areas and Illinois Deliveries Outside Federal Areas
SUBPART L. TIMELY MAILING TREATED AS TIMELY FILING AND PAYING
§ 130.1201. General Information
§ 130.1205. Due Date that Falls on Saturday, Sunday or a Holiday
SUBPART M. LEASED PORTIONS OF LESSOR'S BUSINESS SPACE
§ 130.1301. When Lessee of Premises Must File Return for Leased Department
§ 130.1305. When Lessor of Premises Should File Return for Business Operated on Leased Premises
§ 130.1310. Meaning of "Lessor" and "Lessee" in this Regulation
SUBPART N. SALES FOR RESALE
§ 130.1401. Seller's Responsibility to Determine the Character of the Sale at the Time of the Sale
§ 130.1405. Seller's Responsibility to Obtain Certificates of Resale and Requirements for Certificates of Resale
§ 130.1410. Requirements for Certificates of Resale [Repealed]
§ 130.1415. Resale Number – When Required and How Obtained
§ 130.1420. Blanket Certificate of Resale [Repealed]
SUBPART O. CLAIMS TO RECOVER ERRONEOUSLY PAID TAX
§ 130.1501. Claims for Credit – Limitations – Procedure
§ 130.1505. Disposition of Credit Memoranda by Holders Thereof
§ 130.1510. Refunds
§ 130.1515. Interest
SUBPART P. PROCEDURE TO BE FOLLOWED UPON SELLING OUT OR DISCONTINUING BUSINESS
§ 130.1601. When Returns are Required After a Business is Discontinued
§ 130.1605. When Returns Are Not Required After Discontinuation of a Business
§ 130.1610. Cross Reference to Bulk Sales Regulation
SUBPART Q. NOTICE OF SALES OF GOODS IN BULK
§ 130.1701. Bulk Sales: Notices of Sales of Business Assets
SUBPART R. POWER OF ATTORNEY
§ 130.1801. When Powers of Attorney May be Given
§ 130.1805. Filing of Power of Attorney With Department
§ 130.1810. Filing of Papers by Agent Under Power of Attorney
SUBPART S. SPECIFIC APPLICATIONS
§ 130.1901. Addition Agents to Plating Baths
§ 130.1905. Agricultural Producers
§ 130.1910. Antiques, Curios, Art Work, Collectors' Coins, Collectors' Postage Stamps and Like Articles
§ 130.1915. Auctioneers and Agents
§ 130.1920. Barbers and Beauty Shop Operators
§ 130.1925. Blacksmiths
§ 130.1930. Chiropodists, Osteopaths and Chiropractors
§ 130.1934. Community Water Supply
§ 130.1935. Computer Software
§ 130.1940. Construction Contractors and Real Estate Developers
§ 130.1945. Co-operative Associations
§ 130.1946. Tangible Personal Property Used or Consumed in Graphic Arts Production within Enterprise Zones Located in a County of more than 4,000 Persons and less than 45,000 Persons
§ 130.1947. Tangible Personal Property Used or Consumed in the Process of Manufacturing and Assembly within Enterprise Zones or by High Impact Businesses
§ 130.1948. Tangible Personal Property Used or Consumed in the Operation of Pollution Control Facilities Located within Enterprise Zones
§ 130.1949. Sales of Building Materials Incorporated into the South Suburban Airport
§ 130.1950. Sales of Building Materials Incorporated into the Illiana Expressway
§ 130.1951. Sales of Building Materials Incorporated into Real Estate within Enterprise Zones
§ 130.1952. Sales of Building Materials to a High Impact Business
§ 130.1953. Sales of Building Materials to be Incorporated into a Redevelopment Project Area within an Intermodal Terminal Facility Area
§ 130.1954. Sales of Building Materials Incorporated into Real Estate within River Edge Redevelopment Zones
§ 130.1955. Farm Chemicals
§ 130.1956. Dentists
§ 130.1957. Tangible Personal Property Used in the Construction or Operation of Data Centers
§ 130.1960. Finance Companies and Other Lending Agencies – Installment Contracts – Bad Debts
§ 130.1965. Florists and Nurserymen
§ 130.1970. Hatcheries
§ 130.1971. Sellers of Pets and the Like
§ 130.1975. Operators of Games of Chance and Their Suppliers
§ 130.1980. Optometrists and Opticians
§ 130.1985. Pawnbrokers
§ 130.1990. Peddlers, Hawkers and Itinerant Vendors
§ 130.1995. Personalizing Tangible Personal Property
§ 130.2000. Persons Engaged in the Printing, Graphic Arts or Related Occupations, and Their Suppliers
§ 130.2004. Sales to Nonprofit Arts or Cultural Organizations
§ 130.2005. Persons Engaged in Nonprofit Service Enterprises and in Similar Enterprises Operated As Businesses, and Suppliers of Such Persons
§ 130.2006. Sales by Teacher-Sponsored Student Organizations
§ 130.2007. Exemption Identification Numbers
§ 130.2008. Sales by Nonprofit Service Enterprises
§ 130.2009. Personal Property Purchased Through Certain Fundraising Events for the Benefit of Certain Schools
§ 130.2010. Persons Who Rent or Lease the Use of Tangible Personal Property to Others
§ 130.2011. Sales to Persons Who Lease Tangible Personal Property to Exempt Hospitals
§ 130.2012. Sales to Persons Who Lease Tangible Personal Property to Governmental Bodies
§ 130.2013. Persons in the Business of Both Renting and Selling Tangible Personal Property – Tax Liabilities, Credit
§ 130.2015. Persons Who Repair or Otherwise Service Tangible Personal Property
§ 130.2020. Physicians and Surgeons
§ 130.2025. Picture-Framers
§ 130.2030. Public Amusement Places
§ 130.2035. Registered Pharmacists and Druggists
§ 130.2040. Retailers of Clothing
§ 130.2045. Retailers on Premises of the Illinois State Fair, County Fairs, Art Shows, Flea Markets and the Like
§ 130.2050. Sales and Gifts By Employers to Employees
§ 130.2055. Sales by Governmental Bodies
§ 130.2060. Sales of Alcoholic Beverages, Motor Fuel and Tobacco Products
§ 130.2065. Sales of Automobiles for Use In Demonstration [Repealed]
§ 130.2070. Sales of Containers, Wrapping and Packing Materials and Related Products
§ 130.2075. Sales To Construction Contractors, Real Estate Developers and Speculative Builders
§ 130.2076. Sales to Purchasers Performing Contracts with Governmental Bodies
§ 130.2080. Sales to Governmental Bodies, Foreign Diplomats and Consular Personnel
§ 130.2085. Sales to or by Banks, Savings and Loan Associations and Credit Unions
§ 130.2090. Sales to Railroad Companies
§ 130.2095. Sellers of Gasohol, Coal, Coke, Fuel Oil and Other Combustibles
§ 130.2100. Sellers of Feeds and Breeding Livestock
§ 130.2101. Sellers of Floor Coverings
§ 130.2105. Sellers of Newspapers, Magazines, Books, Sheet Music and Musical Recordings, and Their Suppliers; Transfers of Data Downloaded Electronically
§ 130.2110. Sellers of Seeds and Fertilizer
§ 130.2115. Sellers of Machinery, Tools and Special Order Items
§ 130.2120. Suppliers of Persons Engaged in Service Occupations and Professions
§ 130.2125. Discount Coupons, Gift Situations, Trading Stamps, Automobile Rebates and Dealer Incentives
§ 130.2130. Undertakers and Funeral Directors
§ 130.2135. Vending Machines
§ 130.2140. Vendors of Curtains, Slip Covers and Other Similar Items Made to Order
§ 130.2145. Vendors of Meals
§ 130.2150. Vendors of Memorial Stones and Monuments
§ 130.2155. Tax Liability of Sign Vendors
§ 130.2156. Vendors of Steam
§ 130.2160. Vendors of Tangible Personal Property Employed for Premiums, Advertising, Prizes, Etc.
§ 130.2165. Veterinarians
§ 130.2170. Warehousemen
SUBPART T. DIRECT PAYMENT PROGRAM
§ 130.2500. Direct Payment Program
§ 130.2505. Qualifying Transactions, Non-transferability of Permit
§ 130.2510. Permit Holder's Payment of Tax
§ 130.2515. Application for Permit
§ 130.2520. Qualification Process and Requirements
§ 130.2525. Application Review
§ 130.2530. Recordkeeping Requirements
§ 130.2535. Revocation and Withdrawal
§ 130.ILLUSTRATION A. Examples of Tax Exemption Cards
§ 130.ILLUSTRATION B. Example of a Notice of Revocation of Certificate of Registration
§ 130.ILLUSTRATION C. Food Flow Chart
SOURCE: Adopted July l, 1933; amended at 2 Ill. Reg. 50, p. 71, effective December 10, 1978; amended at 3 Ill. Reg. 12, p. 4, effective March 19, 1979; amended at 3 Ill. Reg. 13, pp. 93 and 95, effective March 25, 1979; amended at 3 Ill. Reg. 23, p. 164, effective June 3, 1979; amended at 3 Ill. Reg. 25, p. 229, effective June 17, 1979; amended at 3 Ill. Reg. 44, p. 193, effective October 19, 1979; amended at 3 Ill. Reg. 46, p. 52, effective November 2, 1979; amended at 4 Ill. Reg. 24, pp. 520, 539, 564 and 571, effective June l, 1980; amended at 5 Ill. Reg. 818, effective January 2, 1981; amended at 5 Ill. Reg. 3014, effective March 11, 1981; amended at 5 Ill. Reg. 12782, effective November 2, 1981; amended at 6 Ill. Reg. 2860, effective March 3, 1982; amended at 6 Ill. Reg. 6780, effective May 24, 1982; codified at 6 Ill. Reg. 8229; recodified at 6 Ill. Reg. 8999; amended at 6 Ill. Reg. 15225, effective December 3, 1982; amended at 7 Ill. Reg. 7990, effective June 15, 1983; amended at 8 Ill. Reg. 5319, effective April 11, 1984; amended at 8 Ill. Reg. 19062, effective September 26, 1984; amended at 10 Ill. Reg. 1937, effective January 10, 1986; amended at 10 Ill. Reg. 12067, effective July l, 1986; amended at 10 Ill. Reg. 19538, effective November 5, 1986; amended at 10 Ill. Reg. 19772, effective November 5, 1986; amended at 11 Ill. Reg. 4325, effective March 2, 1987; amended at 11 Ill. Reg. 6252, effective March 20, 1987; amended at 11 Ill. Reg. 18284, effective October 27, 1987; amended at 11 Ill. Reg. 18767, effective October 28, 1987; amended at 11 Ill. Reg. 19138, effective October 29, 1987; amended at 11 Ill. Reg. 19696, effective November 23, 1987; amended at 12 Ill. Reg. 5652, effective March 15, 1988; emergency amendment at 12 Ill. Reg. 14401, effective September 1, 1988, for a maximum of 150 days, modified in response to an objection of the Joint Committee on Administrative Rules at 12 Ill. Reg. 19531, effective November 4, 1988, not to exceed the 150 day time limit of the original rulemaking; emergency expired January 29, 1989; amended at 13 Ill. Reg. 11824, effective June 29, 1989; amended at 14 Ill. Reg. 241, effective December 21, 1989; amended at 14 Ill. Reg. 872, effective January 1, 1990; amended at 14 Ill. Reg. 15463, effective September 10, 1990; amended at 14 Ill. Reg. 16028, effective September 18, 1990; amended at 15 Ill. Reg. 6621, effective April 17, 1991; amended at 15 Ill. Reg. 13542, effective August 30, 1991; amended at 15 Ill. Reg. 15757, effective October 15, 1991; amended at 16 Ill. Reg. 1642, effective January 13, 1992; amended at 17 Ill. Reg. 860, effective January 11, 1993; amended at 17 Ill. Reg. 18142, effective October 4, 1993; amended at 17 Ill. Reg. 19651, effective November 2, 1993; amended at 18 Ill. Reg. 1537, effective January 13, 1994; amended at 18 Ill. Reg. 16866, effective November 7, 1994; amended at 19 Ill. Reg. 13446, effective September 12, 1995; amended at 19 Ill. Reg. 13568, effective September 11, 1995; amended at 19 Ill. Reg. 13968, effective September 18, 1995; amended at 20 Ill. Reg. 4428, effective March 4, 1996; amended at 20 Ill. Reg. 5366, effective March 26, 1996; amended at 20 Ill. Reg. 6991, effective May 7, 1996; amended at 20 Ill. Reg. 9116, effective July 2, 1996; amended at 20 Ill. Reg. 15753, effective December 2, 1996; expedited correction at 21 Ill. Reg. 4052, effective December 2, 1996; amended at 20 Ill. Reg. 16200, effective December 16, 1996; amended at 21 Ill. Reg. 12211, effective August 26, 1997; amended at 22 Ill. Reg. 3097, effective January 27, 1998; amended at 22 Ill. Reg. 11874, effective June 29, 1998; amended at 22 Ill. Reg. 19919, effective October 28, 1998; amended at 22 Ill. Reg. 21642, effective November 25, 1998; amended at 23 Ill. Reg. 9526, effective July 29, 1999; amended at 23 Ill. Reg. 9898, effective August 9, 1999; amended at 24 Ill. Reg. 10713, effective July 7, 2000; emergency amendment at 24 Ill. Reg. 11313, effective July 12, 2000, for a maximum of 150 days; amended at 24 Ill. Reg. 15104, effective October 2, 2000; amended at 24 Ill. Reg. 18376, effective December 1, 2000; amended at 25 Ill. Reg. 941, effective January 8, 2001; emergency amendment at 25 Ill. Reg. 1792, effective January 16, 2001, for a maximum of 150 days; amended at 25 Ill. Reg. 4674, effective March 15, 2001; amended at 25 Ill. Reg. 4950, effective March 19, 2001; amended at 25 Ill. Reg. 5398, effective April 2, 2001; amended at 25 Ill. Reg. 6515, effective May 3, 2001; expedited correction at 25 Ill. Reg. 15681, effective May 3, 2001; amended at 25 Ill. Reg. 6713, effective May 9, 2001; amended at 25 Ill. Reg. 7264, effective May 25, 2001; amended at 25 Ill. Reg. 10917, effective August 13, 2001; amended at 25 Ill. Reg. 12841, effective October 1, 2001; amended at 26 Ill. Reg. 958, effective January 15, 2002; amended at 26 Ill. Reg. 1303, effective January 17, 2002; amended at 26 Ill. Reg. 3196, effective February 13, 2002; amended at 26 Ill. Reg. 5369, effective April 1, 2002; amended at 26 Ill. Reg. 5946, effective April 15, 2002; amended at 26 Ill. Reg. 8423, effective May 24, 2002; amended at 26 Ill. Reg. 9885, effective June 24, 2002; amended at 27 Ill. Reg. 795, effective January 3, 2003; emergency amendment at 27 Ill. Reg. 11099, effective July 7, 2003, for a maximum of 150 days; emergency expired December 3, 2003; amended at 27 Ill. Reg. 17216, effective November 3, 2003; emergency amendment at 27 Ill. Reg. 18911, effective November 26, 2003, for a maximum of 150 days; emergency expired April 23, 2004; amended at 28 Ill. Reg. 9121, effective June 18, 2004; amended at 28 Ill. Reg. 11268, effective July 21, 2004; emergency amendment at 28 Ill. Reg. 15193, effective November 3, 2004, for a maximum of 150 days; emergency expired April 1, 2005; amended at 29 Ill. Reg. 7004, effective April 26, 2005; amended at 31 Ill. Reg. 3574, effective February 16, 2007; amended at 31 Ill. Reg. 5621, effective March 23, 2007; amended at 31 Ill. Reg. 13004, effective August 21, 2007; amended at 31 Ill. Reg. 14091, effective September 21, 2007; amended at 32 Ill. Reg. 4226, effective March 6, 2008; emergency amendment at 32 Ill. Reg. 8785, effective May 29, 2008, for a maximum of 150 days; emergency expired October 25, 2008; amended at 32 Ill. Reg. 10207, effective June 24, 2008; amended at 32 Ill. Reg. 17228, effective October 15, 2008; amended at 32 Ill. Reg. 17519, effective October 24, 2008; amended at 32 Ill. Reg. 19128, effective December 1, 2008; amended at 33 Ill. Reg. 1762, effective January 13, 2009; amended at 33 Ill. Reg. 2345, effective January 23, 2009; amended at 33 Ill. Reg. 3999, effective February 23, 2009; amended at 33 Ill. Reg. 15781, effective October 27, 2009; amended at 33 Ill. Reg. 16711, effective November 20, 2009; amended at 34 Ill. Reg. 9405, effective June 23, 2010; amended at 34 Ill. Reg. 12935, effective August 19, 2010; amended at 35 Ill. Reg. 2169, effective January 24, 2011; amended at 36 Ill. Reg. 6662, effective April 12, 2012; amended at 38 Ill. Reg. 12909, effective June 9, 2014; amended at 38 Ill. Reg. 17060, effective July 25, 2014; amended at 38 Ill. Reg. 17421, effective July 31, 2014; amended at 38 Ill. Reg. 17756, effective August 6, 2014; amended at 38 Ill. Reg. 19998, effective October 1, 2014; amended at 39 Ill. Reg. 1793, effective January 12, 2015; amended at 39 Ill. Reg. 12597, effective August 26, 2015; amended at 39 Ill. Reg. 14616, effective October 22, 2015; amended at 40 Ill. Reg. 6130, effective April 1, 2016; amended at 40 Ill. Reg. 13448, effective September 9, 2016; amended at 41 Ill. Reg. 10721, effective August 1, 2017; amended at 42 Ill. Reg. 2850, effective January 26, 2018; amended at 43 Ill. Reg. 4201, effective March 20, 2019; amended at 43 Ill. Reg. 5069, effective April 17, 2019; amended at 43 Ill. Reg. 8865, effective July 30, 2019; emergency amendment at 43 Ill. Reg. 9841, effective August 21, 2019, for a maximum of 150 days; emergency amendment at 44 Ill. Reg. 552, effective December 27, 2019, for a maximum of 150 days; emergency expired May 24, 2020; emergency amendment at 44 Ill. Reg. 2055, effective January 13, 2020, for a maximum of 180 days; amended at 44 Ill. Reg. 5392, effective March 16, 2020; amended at 44 Ill. Reg. 10981, effective June 10, 2020; amended at 44 Ill. Reg. 13975, effective August 11, 2020.

Notation

AUTHORITY: Implementing the Illinois Retailers' Occupation Tax Act [35 ILCS 120] and authorized by Section 2505-25 of the Department of Revenue Law [20 ILCS 2505].