Ill. Admin. Code tit. 86, pt. 130 - RETAILERS' OCCUPATION TAX

  1. Subpart A - NATURE OF TAX (§ 130.101 to 130.120)
  2. Subpart B - SALE AT RETAIL (§ 130.201 to 130.225)
  3. Subpart C - CERTAIN STATUTORY EXEMPTIONS (§ 130.305 to 130.351)
  4. Subpart D - GROSS RECEIPTS (§ 130.401 to 130.455)
  5. Subpart E - RETURNS (§ 130.501 to 130.560)
  6. Subpart F - INTERSTATE COMMERCE (§ 130.601 to 130.610)
  7. Subpart G - CERTIFICATE OF REGISTRATION (§ 130.701 to 130.745)
  8. Subpart H - BOOKS AND RECORDS (§ 130.801 to 130.825)
  9. Subpart I - PENALTIES AND INTEREST (§ 130.901 to 130.915)
  10. Subpart J - BINDING OPINIONS (§ 130.1001)
  11. Subpart K - SELLERS LOCATED ON, OR SHIPPING TO, FEDERAL AREAS (§ 130.1101 to 130.1110)
  12. Subpart L - TIMELY MAILING TREATED AS TIMELY FILING AND PAYING (§ 130.1201 to 130.1205)
  13. Subpart M - LEASED PORTIONS OF LESSOR'S BUSINESS SPACE (§ 130.1301 to 130.1310)
  14. Subpart N - SALES FOR RESALE (§ 130.1401 to 130.1420)
  15. Subpart O - CLAIMS TO RECOVER ERRONEOUSLY PAID TAX (§ 130.1501 to 130.1520)
  16. Subpart P - PROCEDURE TO BE FOLLOWED UPON SELLING OUT OR DISCONTINUING BUSINESS (§ 130.1601 to 130.1610)
  17. Subpart Q - NOTICE OF SALES OF GOODS IN BULK (§ 130.1701)
  18. Subpart R - POWER OF ATTORNEY (§ 130.1801 to 130.1810)
  19. Subpart S - SPECIFIC APPLICATIONS (§ 130.1901 to 130.2170)
  20. Subpart T - DIRECT PAYMENT PROGRAM (§ 130.2500 to 130.2535)

Notes

Ill. Admin. Code tit. 86, pt. 130
Adopted July 1, 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 8/6/2014. Amended at 38 Ill. Reg. 19998, effective 10/1/2014. Amended at 39 Ill. Reg. 1793, effective 1/12/2015. Amended at 39 Ill. Reg. 12597, effective 8/26/2015. Amended at 39 Ill. Reg. 14616, effective 10/22/2015. Amended at 40 Ill. Reg. 6130, effective 4/1/2016. Amended at 40 Ill. Reg. 13448, effective 9/9/2016. Amended at 41 Ill. Reg. 10721, effective 8/1/2017. Amended at 42 Ill. Reg. 2850, effective 1/26/2018. Amended at 43 Ill. Reg. 4201, effective 3/20/2019. Amended at 43 Ill. Reg. 5069, effective 4/17/2019. Amended at 43 Ill. Reg. 8865, effective 7/30/2019. Amended by emergency rulemaking at 43 Ill. Reg. 9788, effective 8/26/2019 Emergency amendment at 44 Ill. Reg. 552, effective 12/27/2019, for a maximum of 150 days. Emergency amendment at 44 Ill. Reg. 2055, effective 1/13/2020, for a maximum of 180 days. Amended at 44 Ill. Reg. 5392, effective 3/16/2020. Amended at 44 Ill. Reg. 10981, effective 6/10/2020. Amended at 44 Ill. Reg. 13975, effective 8/11/2020. Amended at 45 Ill. Reg. 352, effective 12/21/2020. Amended at 45 Ill. Reg. 7248, effective 6/3/2021. Amended at 45 Ill. Reg. 14464, effective 11/2/2021. Amended at 45 Ill. Reg. 16058, effective 12/3/2021. Amended at 46 Ill. Reg. 6745, effective 4/12/2022. Amended at 46 Ill. Reg. 7785, effective 4/26/2022. Amended at 46 Ill. Reg. 10905, effective 6/7/2022. Amended at 46 Ill. Reg. 15336, effective 8/23/2022. Amended at 46 Ill. Reg. 18120, effective 10/25/2022. Amended at 46 Ill. Reg. 18827, effective 11/1/2022. Amended at 47 Ill. Reg. 1426, effective 1/17/2023. Amended at 47 Ill. Reg. 2116, effective 1/24/2023. Amended at 47 Ill. Reg. 5751, effective 4/4/2023. Amended at 47 Ill. Reg. 6068, effective 4/12/2023. Amended at 47 Ill. Reg. 6309, effective 4/18/2023. Amended at 47 Ill. Reg. 19135, effective 12/6/2023. Amended at 47 Ill. Reg. 19349, effective 12/12/2023. Amended at 48 Ill. Reg. 1870, effective 1/18/2024. Amended at 48 Ill. Reg. 2856, effective 2/8/2024. Amended at 48 Ill. Reg. 10646, effective 7/2/2024. Amended at 48 Ill. Reg. 14779, effective 9/25/2024. Amended at 48 Ill. Reg. 16529, effective 11/4/2024. Amended at 49 Ill. Reg. 2107, effective 2/5/2025. Amended at 49 Ill. Reg. 3180, effective 2/26/2025.

AUTHORITY: Implementing the Illinois Retailers' Occupation Tax Act [35 ILCS 120] and authorized by Sections 2505-25 and 2505-795 of the Civil Administrative Code of Illinois. (Department of Revenue Law) [20 ILCS 2505].

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