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].