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Illinois Administrative Code (Last Updated: March 27, 2024) |
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TITLE86. REVENUE |
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PART130. RETAILERS' OCCUPATION TAX |
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SUBPARTS. 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 |
| § 130.2081. Tax-Free Purchases By Exempt Entities, Their Employees and Representatives, and Documenting Sales to Exempt Entities, Their Employees and Representatives |
| § 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 |