Title 86 - REVENUE
- Part 100 - INCOME TAX (Subpart A to GG)
- Part 105 - ELECTRONIC FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS (Subpart A to J)
- Part 106 - INTERNET FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS (Subpart A to D)
- Part 107 - TELEFILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS (§ 107.100 to 107.400)
- Part 110 - LEVELING THE PLAYING FIELD FOR ILLINOIS RETAIL ACT (§ 110.101 to 110.192)
- Part 120 - REAL ESTATE TRANSFER TAX (§ 120.5 to 120.20)
- Part 125 - RENTAL PURCHASE AGREEMENT OCCUPATION AND USE TAX (§ 125.100 to 125.145)
- Part 130 - RETAILERS' OCCUPATION TAX (Subpart A to T)
- Part 131 - LEVELING THE PLAYING FIELD FOR ILLINOIS RETAIL ACT (§ 131.101 to 131.180)
- Part 140 - SERVICE OCCUPATION TAX (Subpart A to Q)
- Part 150 - USE TAX (Subpart A to M)
- Part 151 - VEHICLE USE TAX (§ 151.101 to 151.115)
- Part 152 - AIRCRAFT USE TAX (§ 152.101 to 152.115)
- Part 153 - WATERCRAFT USE TAX (§ 153.101 to 153.120)
- Part 160 - SERVICE USE TAX (§ 160.101 to 160.175)
- Part 180 - AUTOMOBILE RENTING OCCUPATION TAX (Subpart A to D)
- Part 190 - AUTOMOBILE RENTING USE TAX (Subpart A to G)
- Part 195 - PARKING EXCISE TAX (§ 195.100 to 195.150)
- Part 200 - PRACTICE AND PROCEDURE FOR HEARINGS BEFORE THE ILLINOIS DEPARTMENT OF REVENUE (§ 200.101 to 200.225)
- Part 205 - TAXPAYER RIGHTS (§ 205.10 to 205.30)
- Part 210 - BOARD OF APPEALS; VOLUNTARY DISCLOSURE (§ 210.101 to 210.135)
- Part 215 - INFORMAL CONFERENCE BOARD (§ 215.100 to 215.135)
- Part 220 - HOME RULE COUNTY RETAILERS' OCCUPATION TAX (§ 220.101 to 220.130)
- Part 230 - HOME RULE COUNTY SERVICE OCCUPATION TAX (§ 230.101 to 230.130)
- Part 240 - COUNTY USE TAX REGULATIONS (REPEALED)
- Part 270 - HOME RULE MUNICIPAL RETAILERS' OCCUPATION TAX (§ 270.101 to 270.130)
- Part 280 - HOME RULE MUNICIPAL SERVICE OCCUPATION TAX (§ 280.101 to 280.130)
- Part 290 - MUNICIPAL USE TAX REGULATIONS (REPEALED)
- Part 295 - HOME RULE MUNICIPAL USE TAX IMPOSED BY MUNICIPALITIES HAVING 2,000,000 OR MORE INHABITANTS (§ 295.101 to 295.120)
- Part 320 - REGIONAL TRANSPORTATION AUTHORITY RETAILERS' OCCUPATION TAX (§ 320.101 to 320.130)
- Part 330 - REGIONAL TRANSPORTATION AUTHORITY SERVICE OCCUPATION TAX (§ 330.101 to 330.130)
- Part 340 - REGIONAL TRANSPORTATION AUTHORITY USE TAX (§ 340.101 to 340.120)
- Part 370 - METRO EAST MASS TRANSIT DISTRICT RETAILERS' OCCUPATION TAX (§ 370.101 to 370.130)
- Part 380 - METRO EAST MASS TRANSIT DISTRICT SERVICE OCCUPATION TAX (§ 380.101 to 380.130)
- Part 390 - METRO EAST MASS TRANSIT DISTRICT USE TAX (§ 390.101 to 390.120)
- Part 395 - METRO-EAST PARK AND RECREATION DISTRICT RETAILERS' OCCUPATION TAX (§ 395.101 to 395.130)
- Part 396 - METRO-EAST PARK AND RECREATION DISTRICT SERVICE OCCUPATION TAX (§ 396.101 to 396.130)
- Part 420 - LIQUOR CONTROL ACT (§ 420.1 to 420.150)
- Part 422 - CANNABIS CULTIVATION PRIVILEGE TAX (§ 422.100 to 422.150)
- Part 423 - CANNABIS PURCHASER EXCISE TAX (§ 423.100 to 423.175)
- Part 424 - COUNTY CANNABIS RETAILERS' OCCUPATION TAX (§ 424.100 to 424.155)
- Part 425 - MUNICIPAL CANNABIS RETAILERS' OCCUPATION TAX (§ 425.100 to 425.155)
- Part 428 - LIQUOR CONTROL ACT (REPEALED) (§ 428.100 to 428.130)
- Part 429 - MEDICAL CANNABIS CULTIVATION PRIVILEGE TAX LAW (§ 429.105 to 429.145)
- Part 430 - BINGO LICENSE AND TAX ACT (§ 430.100 to 430.200)
- Part 432 - PULL TABS AND JAR GAMES ACT (§ 432.100 to 432.200)
- Part 435 - CHARITABLE GAMES ACT (§ 435.100 to 435.220)
- Part 440 - CIGARETTE TAX ACT (§ 440.10 to 440.250)
- Part 445 - TOBACCO PRODUCT MANUFACTURERS' ESCROW ACT (§ 445.10 to 445.20)
- Part 450 - CIGARETTE USE TAX ACT (§ 450.10 to 450.140)
- Part 455 - CIGARETTE USE TAX ACT - HEARINGS (REPEALED)
- Part 460 - COIN-OPERATED AMUSEMENT DEVICE AND REDEMPTION MACHINE TAX (§ 460.101 to 460.110)
- Part 470 - GAS REVENUE TAX ACT (§ 470.101 to 470.195)
- Part 471 - GAS USE TAX LAW (§ 471.101 to 471.125)
- Part 475 - ILLINOIS HYDRAULIC FRACTURING TAX ACT (§ 475.100 to 475.180)
- Part 480 - HOTEL OPERATORS' OCCUPATION TAX ACT (§ 480.101 to 480.125)
- Part 490 - MESSAGES TAX (REPEALED)
- Part 495 - TELECOMMUNICATIONS EXCISE TAX (§ 495.100 to 495.140)
- Part 500 - MOTOR FUEL TAX (Subpart A to F)
- Part 501 - ENVIRONMENTAL IMPACT FEE (§ 501.100 to 501.300)
- Part 510 - THE PUBLIC UTILITIES REVENUE ACT (§ 510.101 to 510.200)
- Part 511 - ELECTRICITY EXCISE TAX LAW (Subpart A to C)
- Part 515 - WATER AND SEWER ASSISTANCE CHARGE (§ 515.100 to 515.140)
- Part 516 - ENERGY ASSISTANCE CHARGE (§ 516.100 to 516.140)
- Part 517 - RENEWABLE ENERGY RESOURCES AND COAL TECHNOLOGY DEVELOPMENT ASSISTANCE CHARGE (§ 517.100 to 517.130)
- Part 518 - ENERGY TRANSITION ASSISTANCE CHARGE (§ 518.100 to 518.140)
- Part 520 - AMNESTY REGULATIONS (§ 520.101 to 520.105)
- Part 525 - TAX INCREMENT ALLOCATION FINANCING (§ 525.101 to 525.103)
- Part 530 - SENIOR CITIZENS AND DISABLED PERSONS PROPERTY TAX RELIEF AND PHARMACEUTICAL ASSISTANCE ACT (Subpart A to C)
- Part 535 - NURSING HOME GRANT ASSISTANCE ACT (§ 535.101 to 535.150)
- Part 600 - COUNTY SUPPLEMENTARY RETAILERS' OCCUPATION TAX (REPEALED)
- Part 610 - COUNTY SUPPLEMENTARY SERVICE OCCUPATION TAX (REPEALED)
- Part 620 - COUNTY SUPPLEMENTARY USE TAX (REPEALED)
- Part 630 - COUNTY WATER COMMISSION RETAILERS' OCCUPATION TAX (REPEALED) (§ 630.101 to 630.135)
- Part 640 - COUNTY WATER COMMISSION SERVICE OCCUPATION TAX (REPEALED) (§ 640.101 to 640.135)
- Part 650 - COUNTY WATER COMMISSION USE TAX (REPEALED) (§ 650.101 to 650.120)
- Part 660 - TOBACCO PRODUCTS TAX ACT OF 1995 (§ 660.5 to 660.55)
- Part 670 - TUTORING SERVICES (§ 670.101 to 670.130)
- Part 680 - SPECIAL COUNTY SERVICE OCCUPATION TAX FOR PUBLIC SAFETY (§ 680.101 to 680.130)
- Part 690 - SALEM CIVIC CENTER RETAILERS' OCCUPATION TAX (§ 690.101 to 690.130)
- Part 691 - SALEM CIVIC CENTER SERVICE OCCUPATION TAX (§ 691.101 to 691.130)
- Part 692 - SALEM CIVIC CENTER USE TAX (§ 692.101 to 692.120)
- Part 693 - NON-HOME RULE MUNICIPAL RETAILERS' OCCUPATION TAX (§ 693.101 to 693.130)
- Part 694 - NON-HOME RULE MUNICIPAL SERVICE OCCUPATION TAX (§ 694.101 to 694.130)
- Part 695 - COUNTY MOTOR FUEL TAX (§ 695.101 to 695.130)
- Part 696 - MUNICIPAL MOTOR FUEL TAX (§ 696.101 to 696.130)
- Part 700 - UNIFORM PENALTY AND INTEREST ACT (Subpart A to E)
- Part 710 - PUBLIC LIST OF DELINQUENT TAXPAYERS (§ 710.10 to 710.60)
- Part 720 - STATE TAX LIEN REGISTRY (§ 720.100 to 720.120)
- Part 750 - PAYMENT OF TAXES BY ELECTRONIC FUNDS TRANSFER (§ 750.100 to 750.900)
- Part 760 - ELECTRONIC FILING OF RETURNS OR OTHER DOCUMENTS (§ 760.100 to 760.330)
- Part 770 - TELEFILE PROGRAM (REPEALED)
- Part 800 - GENERAL RULES FOR ALL TAXES (§ 800.1000 to 800.4000)
- Part 850 - LOCAL GOVERNMENT REVENUE RECAPTURE ACT AND CERTIFIED AUDIT PILOT PROGRAM (§ 850.101 to 850.200)
- Part 900 - LIVE ADULT ENTERTAINMENT FACILITY SURCHARGE ACT (§ 900.105 to 900.130)
- Part 950 - SECURE CHOICE SAVINGS PROGRAM ACT (§ 950.100 to 950.500)
- Part 1000 - INVEST IN KIDS ACT (§ 1000.100 to 1000.1000)
- Part 1910 - PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE PROPERTY TAX APPEAL BOARD (§ 1910.5 to 1910.100)
- Part 2000 - ILLINOIS ESTATE AND GENERATION-SKIPPING TRANSFER TAX RETURN (§ 2000.100 to 2000.200)
- Part 3000 - RIVERBOAT AND CASINO GAMBLING (Subpart A to K)
- Part 4000 - STAR BONDS (Subpart A to C)
- Part 5000 - ORGANIZATION, INFORMATION, RULEMAKING AND HEARINGS (Subpart A to D)
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
- Part 100 - INCOME TAX (Subpart A to GG)
- Part 105 - ELECTRONIC FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS (Subpart A to J)
- Part 106 - INTERNET FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS (Subpart A to D)
- Part 107 - TELEFILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS (§ 107.100 to 107.400)
- Part 110 - LEVELING THE PLAYING FIELD FOR ILLINOIS RETAIL ACT (§ 110.101 to 110.192)
- Part 120 - REAL ESTATE TRANSFER TAX (§ 120.5 to 120.20)
- Part 130 - RETAILERS' OCCUPATION TAX (Subpart A to T)
- Part 131 - LEVELING THE PLAYING FIELD FOR ILLINOIS RETAIL ACT (§ 131.101 to 131.180)
- Part 140 - SERVICE OCCUPATION TAX (Subpart A to Q)
- Part 150 - USE TAX (Subpart A to M)
- Part 151 - VEHICLE USE TAX (§ 151.101 to 151.115)
- Part 152 - AIRCRAFT USE TAX (§ 152.101 to 152.115)
- Part 153 - WATERCRAFT USE TAX (§ 153.101 to 153.120)
- Part 160 - SERVICE USE TAX (§ 160.101 to 160.165)
- Part 180 - AUTOMOBILE RENTING OCCUPATION TAX (Subpart A to D)
- Part 190 - AUTOMOBILE RENTING USE TAX (Subpart A to G)
- Part 195 - PARKING EXCISE TAX (§ 195.100 to 195.150)
- Part 200 - PRACTICE AND PROCEDURE FOR HEARINGS BEFORE THE ILLINOIS DEPARTMENT OF REVENUE (§ 200.101 to 200.225)
- Part 205 - TAXPAYER RIGHTS (§ 205.10 to 205.30)
- Part 210 - BOARD OF APPEALS; VOLUNTARY DISCLOSURE (§ 210.101 to 210.135)
- Part 215 - INFORMAL CONFERENCE BOARD (§ 215.100 to 215.135)
- Part 220 - HOME RULE COUNTY RETAILERS' OCCUPATION TAX (§ 220.101 to 220.130)
- Part 230 - HOME RULE COUNTY SERVICE OCCUPATION TAX (§ 230.101 to 230.130)
- Part 240 - COUNTY USE TAX REGULATIONS (REPEALED)
- Part 270 - HOME RULE MUNICIPAL RETAILERS' OCCUPATION TAX (§ 270.101 to 270.130)
- Part 280 - HOME RULE MUNICIPAL SERVICE OCCUPATION TAX (§ 280.101 to 280.130)
- Part 290 - MUNICIPAL USE TAX REGULATIONS (REPEALED)
- Part 295 - HOME RULE MUNICIPAL USE TAX IMPOSED BY MUNICIPALITIES HAVING 2,000,000 OR MORE INHABITANTS (§ 295.101 to 295.120)
- Part 320 - REGIONAL TRANSPORTATION AUTHORITY RETAILERS' OCCUPATION TAX (§ 320.101 to 320.130)
- Part 330 - REGIONAL TRANSPORTATION AUTHORITY SERVICE OCCUPATION TAX (§ 330.101 to 330.130)
- Part 340 - REGIONAL TRANSPORTATION AUTHORITY USE TAX (§ 340.101 to 340.120)
- Part 370 - METRO EAST MASS TRANSIT DISTRICT RETAILERS' OCCUPATION TAX (§ 370.101 to 370.130)
- Part 380 - METRO EAST MASS TRANSIT DISTRICT SERVICE OCCUPATION TAX (§ 380.101 to 380.130)
- Part 390 - METRO EAST MASS TRANSIT DISTRICT USE TAX (§ 390.101 to 390.120)
- Part 395 - METRO-EAST PARK AND RECREATION DISTRICT RETAILERS' OCCUPATION TAX (§ 395.101 to 395.130)
- Part 396 - METRO-EAST PARK AND RECREATION DISTRICT SERVICE OCCUPATION TAX (§ 396.101 to 396.130)
- Part 420 - LIQUOR CONTROL ACT (§ 420.1 to 420.150)
- Part 422 - CANNABIS CULTIVATION PRIVILEGE TAX (§ 422.100 to 422.150)
- Part 423 - CANNABIS PURCHASER EXCISE TAX (§ 423.100 to 423.175)
- Part 424 - COUNTY CANNABIS RETAILERS' OCCUPATION TAX (§ 424.100 to 424.155)
- Part 425 - MUNICIPAL CANNABIS RETAILERS' OCCUPATION TAX (§ 425.100 to 425.155)
- Part 428 - LIQUOR CONTROL ACT (REPEALED) (§ 428.100 to 428.130)
- Part 429 - MEDICAL CANNABIS CULTIVATION PRIVILEGE TAX LAW (§ 429.105 to 429.145)
- Part 430 - BINGO LICENSE AND TAX ACT (§ 430.100 to 430.200)
- Part 432 - PULL TABS AND JAR GAMES ACT (§ 432.100 to 432.200)
- Part 435 - CHARITABLE GAMES ACT (§ 435.100 to 435.220)
- Part 440 - CIGARETTE TAX ACT (§ 440.10 to 440.250)
- Part 445 - TOBACCO PRODUCT MANUFACTURERS' ESCROW ACT (§ 445.10 to 445.20)
- Part 450 - CIGARETTE USE TAX ACT (§ 450.10 to 450.140)
- Part 455 - CIGARETTE USE TAX ACT - HEARINGS (REPEALED)
- Part 460 - COIN-OPERATED AMUSEMENT DEVICE AND REDEMPTION MACHINE TAX (§ 460.101 to 460.110)
- Part 470 - GAS REVENUE TAX ACT (§ 470.101 to 470.195)
- Part 471 - GAS USE TAX LAW (§ 471.101 to 471.125)
- Part 475 - ILLINOIS HYDRAULIC FRACTURING TAX ACT (§ 475.100 to 475.180)
- Part 480 - HOTEL OPERATORS' OCCUPATION TAX ACT (§ 480.101 to 480.125)
- Part 490 - MESSAGES TAX (REPEALED)
- Part 495 - TELECOMMUNICATIONS EXCISE TAX (§ 495.100 to 495.140)
- Part 500 - MOTOR FUEL TAX (Subpart A to F)
- Part 501 - ENVIRONMENTAL IMPACT FEE (§ 501.100 to 501.300)
- Part 510 - THE PUBLIC UTILITIES REVENUE ACT (§ 510.101 to 510.200)
- Part 511 - ELECTRICITY EXCISE TAX LAW (Subpart A to C)
- Part 515 - WATER AND SEWER ASSISTANCE CHARGE (§ 515.100 to 515.140)
- Part 516 - ENERGY ASSISTANCE CHARGE (§ 516.100 to 516.140)
- Part 517 - RENEWABLE ENERGY RESOURCES AND COAL TECHNOLOGY DEVELOPMENT ASSISTANCE CHARGE (§ 517.100 to 517.130)
- Part 518 - ENERGY TRANSITION ASSISTANCE CHARGE (§ 518.100 to 518.140)
- Part 520 - AMNESTY REGULATIONS (§ 520.101 to 520.105)
- Part 525 - TAX INCREMENT ALLOCATION FINANCING (§ 525.101 to 525.103)
- Part 530 - SENIOR CITIZENS AND DISABLED PERSONS PROPERTY TAX RELIEF AND PHARMACEUTICAL ASSISTANCE ACT (Subpart A to C)
- Part 535 - NURSING HOME GRANT ASSISTANCE ACT (§ 535.101 to 535.150)
- Part 600 - COUNTY SUPPLEMENTARY RETAILERS' OCCUPATION TAX (REPEALED)
- Part 610 - COUNTY SUPPLEMENTARY SERVICE OCCUPATION TAX (REPEALED)
- Part 620 - COUNTY SUPPLEMENTARY USE TAX (REPEALED)
- Part 630 - COUNTY WATER COMMISSION RETAILERS' OCCUPATION TAX (§ 630.101 to 630.135)
- Part 640 - COUNTY WATER COMMISSION SERVICE OCCUPATION TAX (§ 640.101 to 640.135)
- Part 650 - COUNTY WATER COMMISSION USE TAX (§ 650.101 to 650.120)
- Part 660 - TOBACCO PRODUCTS TAX ACT OF 1995 (§ 660.5 to 660.55)
- Part 670 - TUTORING SERVICES (§ 670.101 to 670.130)
- Part 680 - SPECIAL COUNTY SERVICE OCCUPATION TAX FOR PUBLIC SAFETY (§ 680.101 to 680.130)
- Part 690 - SALEM CIVIC CENTER RETAILERS' OCCUPATION TAX (§ 690.101 to 690.130)
- Part 691 - SALEM CIVIC CENTER SERVICE OCCUPATION TAX (§ 691.101 to 691.130)
- Part 692 - SALEM CIVIC CENTER USE TAX (§ 692.101 to 692.120)
- Part 693 - NON-HOME RULE MUNICIPAL RETAILERS' OCCUPATION TAX (§ 693.101 to 693.130)
- Part 694 - NON-HOME RULE MUNICIPAL SERVICE OCCUPATION TAX (§ 694.101 to 694.130)
- Part 695 - COUNTY MOTOR FUEL TAX (§ 695.101 to 695.130)
- Part 696 - MUNICIPAL MOTOR FUEL TAX (§ 696.101 to 696.130)
- Part 700 - UNIFORM PENALTY AND INTEREST ACT (Subpart A to E)
- Part 710 - PUBLIC LIST OF DELINQUENT TAXPAYERS (§ 710.10 to 710.60)
- Part 720 - STATE TAX LIEN REGISTRY (§ 720.100 to 720.120)
- Part 750 - PAYMENT OF TAXES BY ELECTRONIC FUNDS TRANSFER (§ 750.100 to 750.900)
- Part 760 - ELECTRONIC FILING OF RETURNS OR OTHER DOCUMENTS (§ 760.100 to 760.330)
- Part 770 - TELEFILE PROGRAM (REPEALED)
- Part 800 - GENERAL RULES FOR ALL TAXES (§ 800.1000 to 800.4000)
- Part 850 - LOCAL GOVERNMENT REVENUE RECAPTURE ACT AND CERTIFIED AUDIT PILOT PROGRAM (§ 850.101 to 850.200)
- Part 900 - LIVE ADULT ENTERTAINMENT FACILITY SURCHARGE ACT (§ 900.105 to 900.130)
- Part 950 - SECURE CHOICE SAVINGS PROGRAM ACT (§ 950.100 to 950.500)
- Part 1000 - INVEST IN KIDS ACT (§ 1000.100 to 1000.1000)
- Part 1910 - PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE PROPERTY TAX APPEAL BOARD (§ 1910.5 to 1910.100)
- Part 2000 - ILLINOIS ESTATE AND GENERATION-SKIPPING TRANSFER TAX RETURN (§ 2000.100 to 2000.200)
- Part 3000 - RIVERBOAT AND CASINO GAMBLING (Subpart A to K)
- Part 4000 - STAR BONDS (Subpart A to C)
- Part 5000 - ORGANIZATION, INFORMATION, RULEMAKING AND HEARINGS (Subpart A to D)