| Ruling | Date | Subject | Synopsis |
|---|---|---|---|
| ST 98-0456-GIL | 12/31/1998 | Sale at Retail | Generally, seminar, training session, or continuing education providers incur Retailers' Occupation Tax on the gross receipts from sales in Illinois of seminar, training, or continuing education manuals such as workbooks, reference books, and outlines. (This is a GIL.) |
| ST 98-0455-GIL | 12/31/1998 | Sale of Service | Under the Service Occupation Tax Act, servicemen are taxed on tangible personal property transferred as an incident to sales of service. See 86 Ill. Adm. Code 140.101. (This is a GIL.) |
| ST 98-0454-GIL | 12/31/1998 | Exempt Organizations | Generally, if exempt organizations engage in ongoing selling activities, such as little league concession stands or sales of items in a thrift shop run by a church, they must register with the Department as retailers, file returns, and remit tax. See 86 Ill. Adm. Code 130.2005. (This is a GIL.) |
| ST 98-0453-GIL | 12/31/1998 | Enterprise Zones | The enterprise zone building materials exemption allows retailers located in the municipality or unincorporated area of a county that has established an enterprise zone to make tax-free sales of building materials that will be incorporated into real estate located in the enterprise zone. 86 Ill. Adm. Code 130.1951. (This is a GIL.) |
| ST 98-0452-GIL | 12/31/1998 | Miscellaeous | This letter answers a number of questions regarding sales of food and telecommunications in Illinois. See, 86 Ill. Admin. Code 130.310 and 495.110. (This is a GIL.) |
| ST 98-0451-GIL | 12/31/1998 | Food | Food that is to be consumed off the premises where it is sold (other than alcoholic beverages, soft drinks, and food that has been prepared for immediate consumption) is taxed at the rate of 1%. See 86 Ill. Adm. Code 130.310. (This is a GIL.) |
| ST 98-0450-GIL | 12/31/1998 | Exempt Organizations | In order to qualify for sales tax exempt status in Illinois as an educational organization, the organization must offer courses that constitute systematic instruction in useful branches of learning by methods common to public schools. See 86 Ill. Adm. Code 130.2005. (This is a GIL.) |
| ST 98-0449-GIL | 12/31/1998 | Food | Food that is to be consumed off the premises where it is sold (other than alcoholic beverages, soft drinks, and food that has been prepared for immediate consumption) is taxed at the rate of 1%. See 86 Ill. Adm. Code 130.310. (This is a GIL.) |
| ST 98-0448-GIL | 12/31/1998 | Computer Software | Charges for training, telephone assistance, installation and consultation are exempt if they are separately stated from the selling price of canned software. See Section 130.1935. (This is a GIL.) |
| ST 98-0447-GIL | 12/31/1998 | Construction Contractors | Persons who take tangible personal property and permanently affix it to real estate act as construction contractors and incur Use Tax on their cost price of tangible personal property that they physically incorporate into realty. See 86 Ill. Adm. Code 130.1940. (This is a GIL.) |
| ST 98-0446-GIL | 12/31/1998 | Exempt Organizations | Organizations that make application to the Department and are determined to be exclusively religious, educational, or charitable receive an exemption identification number ("E" number). See 86 Ill. Adm. Code 130.2007. (This is a GIL.) |
| ST 98-0445-GIL | 12/31/1998 | Miscellaneous | This letter discusses how employee meals are taxed. See, 86 Ill. Admin. Code 130.2050. (This is a GIL.) |
| ST 98-0444-GIL | 12/31/1998 | Service Occupation Tax | Under the Service Occupation Tax Act, servicemen are taxed on tangible personal property transferred incident to sales of service. See 86 Ill. Adm. Code 140.101. (This is a GIL.) |
| ST 98-0443-GIL | 12/31/1998 | Telecommunications Excise Tax | This letter discusses how prepaid telephone cards are taxed under the Telecommunications Excise Tax Act. See, 86 Ill. Admin. Code Part 495. (This is a GIL.) |
| ST 98-0442-GIL | 12/31/1998 | Telecommunications Excise Tax | "Rebates" do not generally reduce the amount of gross charges that are subject to Telecommunications Excise Tax liability. See, 86 Ill. Admin. Code 495.100. (This is a GIL.) |
| ST 98-0441-GIL | 12/31/1998 | Use Tax | Section 2 of the Use Tax Act defines "Use" as the exercise by any person of any right or power over tangible personal property incident to the ownership of that property. See 35 ILCS 105/2. (This is a GIL.) |
| ST 98-0440-GIL | 12/31/1998 | Pollution Control Facilities | Equipment which is used for the primary purpose of reducing or eliminating pollution can qualify for the Pollution Control Facilities exemption. Equipment which is used primarily to provide an economic benefit cannot qualify for the exemption. See 86 Ill. Adm. Code 130.335. (This is a GIL.) |
| ST 98-0439-GIL | 12/31/1998 | Farm Machinery & Equipment | In order for a transaction to qualify for the Farm machinery & Equipment exemption, a purchaser must intend to use the item being purchased primarily in production agriculture or in State or federal agricultural programs. See 86 Ill. Adm. Code 130.305. (This is a GIL.) |
| ST 98-0438-GIL | 12/31/1998 | Hotel Operators' Tax | The Hotel Operators' Occupation Tax Act imposes a tax upon persons engaged in the business of renting, leasing or letting rooms in a hotel. See 86 Ill. Adm. Code 480.101. (This is a GIL.) |
| ST 98-0437-GIL | 12/31/1998 | Interstate Commerce | Gross receipts are not subject to Retailers' Occupation Tax liability from a sale in which the seller is obligated, under the terms of an agreement with the purchaser, to make delivery of the property from a point in this State to a point outside this State, not to be returned to this State, provided that such delivery is actually made. See, 86 Ill. Admin. Code 130.605. (This is a GIL.) |
| ST 98-0436-GIL | 12/31/1998 | Books and Records | Every person engaged in the business of selling tangible personal property at retail in this State shall keep records and books of all sales and purchases of tangible personal property. See 86 Ill. Adm. Code 130.801. (This is a GIL.) |
| ST 98-0435-GIL | 12/31/1998 | Sale of Service | Sellers of personalized business calling cards, letterheads, envelopes, labels, name plates, badges, medallions and the like do not incur Retailers' Occupation Tax liability on their receipts from such sales because they are engaged in a service occupation in producing or procuring custom-ordered items that have no commercial value to others. If the items produced, however, have intrinsic usefulness and so have commercial value to persons other than the customer, they are subject to Retailers' Occupation Tax. See 86 Ill. Adm. Code 130.1995. (This is a GIL.) |
| ST 98-0434-GIL | 12/30/1998 | Food | In general, nutritional bars and powdered protein supplement mixes are considered food that is subject to the low rate of tax, assuming that they are purchased for consumption off the premises where purchased. See 86 Ill. Adm. Code 130.310. (This is a GIL.) |
| ST 98-0433-GIL | 12/30/1998 | Service Occupation Tax | Under the Service Occupation Tax Act, servicemen are taxed on tangible personal property transferred incident to sales of service. See 86 Ill. Adm. Code 140.101. (This is a GIL.) |
| ST 98-0432-GIL | 12/29/1998 | Sale at Retail | This letter rescinds Sunshine Letter 96-0243 and advises that if an interior designer sells merchandise in addition to furnishing his services, he incurs Retailers' Occupation Tax liability on the receipts from his sale of the merchandise involved. See 86 Ill. Adm. Code 130.101. (This is a GIL.) |
| ST 98-0431-GIL | 12/28/1998 | Sale at Retail | Military personnel are not exempt from taxation in Illinois. See 86 Ill. Adm. Code 130.101. (This is a GIL.) |
| ST 98-0430-GIL | 12/28/1998 | Nexus | An out-of-State retailer falling under the definition of a "retailer maintaining a place of business in this State is required to register with the State as an Illinois Use Tax collector. See 86 Ill. Adm. Code 150.801. (This is a GIL.) |
| ST 98-0429-GIL | 12/28/1998 | Exempt Organizations | Organizations that have "E" numbers may engage in a limited amount of retail selling without incurring Retailers' Occupation Tax liability. These limited amounts of selling are described in 86 Ill. Adm. Code 130.2005(a)(2) through (a)(4). (This is a GIL.) |
| ST 98-0428-GIL | 12/28/1998 | Graphic Arts | The graphic arts machinery and equipment exemption extends to machinery and equipment used primarily (over 50%) in graphic arts production. "Graphic arts production" means printing by one or more of the common processes or graphic arts production services as those processes and services are defined in Major Group 27 of the U.S. Standard Industrial Classification Manual. See 86 Ill. Adm. Code 130.325. (This is a GIL.) |
| ST 98-0427-GIL | 12/28/1998 | Gross Receipts | When the legal incidence of a tax is on the consumer, it is not considered to be part of the "selling Price" of the tangible personal property being sold for the purpose of calculating Retailers' Occupation Tax. See 86 Ill. Adm. Code 130.435(a)(1). (This is a GIL.) |
| ST 98-0426-GIL | 12/28/1998 | Governmental Bodies | Illinois retailers may accept U.S. Government Bank Cards in sales to the U.S. Government and its agencies without requiring an Illinois exemption number. See generally, 86 Ill. Admin. Code 130.2080. (This is a GIL.) |
| ST 98-0425-GIL | 12/18/1998 | Construction Contractors | In Illinois, construction contractors are deemed end users of tangible personal property purchased for incorporation into real property. See 86 Ill. Adm. Code 130.1940. (This is a GIL.) |
| ST 98-0424-GIL | 12/17/1998 | Leasing | Lessors of tangible personal property under true leases in Illinois, are deemed end users of the property to be leased. See 86 Ill. Adm. Code 130.220. (This is a GIL.) |
| ST 98-0423-GIL | 12/16/1998 | Construction Contractors | In Illinois, construction contractors are deemed end users of tangible personal property purchased for incorporation into real property. See 86 Ill. Adm. Code 130.1940. (This is a GIL.) |
| ST 98-0422-GIL | 12/16/1998 | Sale at Retail | Retailers of motor vehicles are required to file Form ST-556, Sales Tax Transaction Reporting Return, for all motor vehicles the retailer sells, along with the proper amount of tax due, with the Department not later than 20 days after the day of delivery of the motor vehicle that is sold. See 35 ILCS 120/3. (This is a GIL.) |
| ST 98-0421-GIL | 12/16/1998 | Telecommunications Excise Tax | The Telecommunications Excise Tax is imposed upon the act or privilege of originating or receiving intrastate or interstate telecommunications in Illinois at the rate of 7% of the gross charges for such telecommunications purchased at retail from retailers. See 86 Ill. Adm. Code 495. (This is a GIL.) |
| ST 98-0420-GIL | 12/16/1998 | Sale for Resale | Whether labels can be purchased tax exempt as sales for resale depends upon whether the labels can be considered part of the packaging. See 86 Ill. Adm. Code 130.2070 for information regarding when packaging materials and containers may be purchased without incurring tax liability. (This is a GIL.) |
| ST 98-0419-GIL | 12/16/1998 | Food, Drugs & Medical Appliances | A medicine or drug is "any pill, powder, potion, salve, or other preparation intended by the manufacturer for human use and which purports on the label to have medicinal qualities." See Section 130.310(c)(1). (This is a GIL.) |
| ST 98-0418-GIL | 12/16/1998 | Computer Software | If transactions for the licensing of computer software meet all of the criteria provided in Section 130.1935(a)(1), neither the transfer of the software or the subsequent software updates will be subject to Retailers' Occupation Tax. (This is a GIL.) |
| ST 98-0417-GIL | 12/15/1998 | Computer Software | Generally, sales of "canned" computer software are taxable retail sales in Illinois. See 86 Ill. Adm. Code 130.1935. (This is a GIL.) |
| ST 98-0416-GIL | 12/15/1998 | Manufacturer's Purchase Credit | Purchasers of manufacturing machinery and equipment that qualifies for the manufacturing machinery and equipment exemption earn a credit in an amount equal to a fixed percentage of the tax which would have been incurred under the Use Tax or Service Use Tax. 35 ILCS 105/3-85; 35 ILCS 110/3-70. (This is a GIL.) |
| ST 98-0415-GIL | 12/15/1998 | Sale of Service | Under the Service Occupation Tax Act, servicemen are taxed on tangible personal property transferred incident to sales of service. See 86 Ill. Adm. Code 140.101. (This is a GIL.) |
| ST 98-0414-GIL | 12/15/1998 | Nexus | The definition of a "retailer maintaining a place of business in Illinois" is described in 86 Ill. Adm. Code 150.201(i). This type of retailer is required to register with the State as an Illinois Use Tax collector. See 86 Ill. Adm. Code 150.801. (This is a GIL.) |
| ST 98-0413-GIL | 12/15/1998 | Manufacturer's Purchase Credit | Accumulated Manufacturer's Purchase Credit (MPC) may be used to satisfy a manufacturer's or graphic arts producer's State Use Tax or Service Use Tax liability on the purchase of production related tangible personal property. See 86 Ill. Adm. Code 130.331. (This is a GIL.) |
| ST 98-0412-GIL | 12/15/1998 | Hotel Operator's Tax | The Hotel Operators' Occupation Tax Act imposes a tax upon persons engaged in the business of renting, leasing or letting rooms in a hotel at the rate of 5% of 94% of the gross rental receipts from such renting, leasing or letting. See 35 ILCS 145/3. (This is a GIL.) |
| ST 98-0411-GIL | 12/15/1998 | Sale for Resale | Sellers of containers to purchasers who sell tangible personal property contained in such containers to others are deemed to make sales of such containers to purchasers for purposes of resale if the purchasers of such containers transfer the ownership of the containers to their customers together with the ownership of the tangible personal property contained in such containers. See 86 Ill. Adm. Code 130.2070. (This is a GIL.) |
| ST 98-0410-GIL | 12/15/1998 | Vehicle Use Tax | Before a vehicle can be titled in Illinois, the Use Tax must be paid. See 86 Ill. Adm. Code 150.310 and 150.315. (This is a GIL.) |
| ST 98-0409-GIL | 12/14/1998 | C.O.A.D. | Generally, mechanical rides are considered amusement devices under the Coin-Operated Amusement Device and Redemption Machine Tax Act, and are subject to an annual license tax of $15. See, 86 Ill. Admin. Code 460.101. (This is a GIL.) |
| ST 98-0408-GIL | 12/14/1998 | Manufacturer's Purchase Credit | Manufacturer's Purchase Credit is non-transferable and may not be used to satisfy the tax liability of any taxpayer other than the manufacturer (or graphic arts producer) that earned the credit. See, 86 Ill. Admin. Code 130.331. (This is a GIL.) |
| ST 98-0407-GIL | 12/14/1998 | Nexus | Determinations regarding sales tax nexus are normally very fact dependent. This letter contains a general discussion of nexus in Illinois. See 86 Ill. Adm. Code 150.201(i). (This is a GIL.) |
| ST 98-0406-GIL | 12/14/1998 | Construction Contractors | In Illinois, construction contractors are deemed end users of tangible personal property purchased for incorporation into real property. See 86 Ill. Adm. Code 130.1940 and 130.2075. (This is a GIL.) |
| ST 98-0405-GIL | 12/14/1998 | Service Occupation Tax | Under the Service Occupation Tax Act, servicemen are taxed on tangible personal property transferred incident to sales of service. See 86 Ill. Adm. Code 140.101. (This is a GIL.) |
| ST 98-0404-GIL | 12/14/1998 | Medical Appliances | Medicines and medical appliances are not taxed at the normal rate of 6.25%. These items are taxed at a lower rate of 1%. See 86 Ill. Adm. Code 130.310. (This is a GIL.) |
| ST 98-0403-GIL | 12/14/1998 | Farm Machinery & Equipment | Purchasers that claim the farm machinery and equipment exemption are required to provide the certification or blanket certification described in 86 Ill. Adm. Code 130.305(m). (This is a GIL.) |
| ST 98-0402-GIL | 12/14/1998 | Trade-Ins | To obtain a trade-in credit under Illinois law purchasers must trade in tangible personal property of like kind and character. See 86 Ill. Adm. Code 130.455. (This is a GIL.) |
| ST 98-0401-GIL | 12/11/1998 | Miscellaneous | This letter discusses sales tax on membership fees and magazines, shipping and handling charges. See 86 Ill. Adm. Code Sections 130.2105 and 130.415. (This is a GIL.) |
| ST 98-0400-GIL | 12/11/1998 | Telecommunications Excise Tax | The Telecommunications Excise Tax is imposed upon the act or privilege of originating in this State or receiving in this State intrastate or interstate telecommunications by a person in this State at the rate of 7% of the gross charge for such telecommunications purchased at retail from a retailer by such person. 35 ILCS 630/3 and 35 ILCS 630/4. (This is a GIL.) |
| ST 98-0399-GIL | 12/11/1998 | Nexus | A "retailer maintaining a place of business in Illinois", as that term is defined in 86 Ill. Adm. Code 150.201(i), is required to register with the State as an Illinois Use Tax collector. See 86 Ill. Adm. Code 150.801. (This is a GIL.) |
| ST 98-0398-GIL | 12/11/1998 | Sale for Resale | In order to document that transactions are sales for resale, retailers should obtain Certificates of Resale from their customers that contain the information required by 86 Ill. Adm. Code 130.1405. (This is a GIL.) |
| ST 98-0397-GIL | 12/11/1998 | Nexus | An out-of-State retailer falling under the definition of a "retailer maintaining a place of business in this State is required to register with the State as an Illinois Use Tax collector. See 86 Ill. Adm. Code 150.801. (This is a GIL.) |
| ST 98-0396-GIL | 12/11/1998 | Graphic Arts | Under the Graphic Arts Machinery and Equipment Exemption, machinery and equipment used primarily in graphic arts production may be purchased free from Retailers' Occupation Tax liability. See 86 Ill. Adm. Code 130.325. (This is a GIL.) |
| ST 98-0395-GIL | 12/11/1998 | Nexus | A "retailer maintaining a place of business in Illinois", as that term is defined in 86 Ill. Adm. Code 150.201(i), is required to register with the State as an Illinois Use Tax collector. See 86 Ill. Adm. Code 150.801. (This is a GIL.) |
| ST 98-0394-GIL | 12/11/1998 | Telecommunications Excise Tax | Section 2(a) of the Telecommunications Excise Tax Act states that gross charges means the amount paid for the act or privilege of originating or receiving telecommunications in this State and for all services and equipment provided in connection therewith by a retailer. See 35 ILCS 630/2(a). (This is a GIL.) |
| ST 98-0393-GIL | 12/11/1998 | Nexus | Under the Service Occupation Tax Act, servicemen are taxed on tangible personal property transferred incident to sales of service. See 86 Ill. Adm. Code 140.101. (This is a GIL.) |
| ST 98-0392-GIL | 12/10/1998 | Miscellaneous | This letter discusses numerous issues regarding Retailers' Occupation Tax/Use Tax and Service Occupation Tax/Service Use Tax. See 86 Ill. Adm. Code Parts 130 and 140. (This is a GIL.) |
| ST 98-0391-GIL | 12/08/1998 | Leasing | Lease agreements that contain purchase options that are equal to the fair market value of the tangible personal property at the end of the lease term are considered true leases, and the lessors incur Use Tax liability on their cost price of tangible personal property purchased for rental purposes. See 86 Ill. Adm. Code 130.2010. (This is a GIL.) |
| ST 98-0390-GIL | 12/08/1998 | Exempt Organizations | Organizations that make application to the Department and are determined to be exclusively religious, educational, or charitable, receive an exemption identification number (an "E" number). See 86 Ill. Adm. Code 130.2007. (This is a GIL.) |
| ST 98-0389-GIL | 12/08/1998 | Certificate of Registration | Certificates of registration issued under the Retailers' Occupation Tax Act are valid for a period of 5 years. See, 86 Ill. Admin. Code 130.701. (This is a GIL.) |
| ST 98-0388-GIL | 12/08/1998 | Computer Software | The Department's regulations related to sales of computer software is set out at 86 Ill. Admin. Code 130.1935. (This is a GIL.) |
| ST 98-0387-GIL | 12/08/1998 | Sale at Retail | In order to document the fact that their sales to purchasers are sales for resale, retailers are obligated to obtain valid Certificates of Resale from their purchasers. See, 86 Ill. Admin. Code 130.1405. (This is a GIL.) |
| ST 98-0386-GIL | 12/08/1998 | Public Utility Taxes | The Electricity Excise Tax Law became effective August 1, 1998. This tax is imposed upon the privilege of using in this State electricity purchased for use or consumption and not for resale, other than by municipal corporations owning and operating a local transportation system for public service. See, 35 ILCS 640/1 et seq. (This is a GIL.) |
| ST 98-0385-GIL | 12/08/1998 | Public Utility Taxes | Nonresidential taxpayers under the Electricity Excise Tax Law may elect to become self-assessing purchasers on their electricity accounts. See, 35 ILCS 640/2-10. (This is a GIL.) |
| ST 98-0384-GIL | 12/08/1998 | Nexus | This letter discusses nexus and drop shipments. See 86 Ill. Adm. Code 150.201(i). (This is a GIL.) |
| ST 98-0383-GIL | 12/08/1998 | Cigarette Tax | "Cigarette" is defined in the Cigarette Tax Act as "[a]ny roll for smoking made wholly or in part of tobacco irrespective of size or shape and whether or not such tobacco is flavored, adulterated or mixed with any other ingredient, and the wrapper or cover of which is made of paper or any other substance or material except tobacco." 35 ILCS 130/1 (1996 State Bar Edition). (This is a GIL.) |
| ST 98-0382-GIL | 12/08/1998 | Miscellaneous | Sales of discount cards, which enable purchasers to take advantage of exclusive discounts, are sales of intangibles and therefore are not subject to Retailers' Occupation Tax on gross receipts from those sales. (This is a GIL.) |
| ST 98-0381-GIL | 12/08/1998 | Medical Appliances | A medical appliance is defined as an item which is intended by its manufacturer for use in directly substituting for a malfunctioning part of the body. See part (c) of Section 130.310. (This is a GIL.) |
| ST 98-0380-GIL | 12/08/1998 | Nexus | This letter discusses the issue of nexus. See Quill v. North Dakota, 112 S. Ct. 1902 (1992). (This is a GIL.) |
| ST 98-0379-GIL | 12/08/1998 | Nexus | A "retailer maintaining a place of business in Illinois" is required to register with the State as an Illinois Use Tax collector. See 86 Ill. Adm. Code 150.201 and 150.801. (This is a GIL.) |
| ST 98-0378-GIL | 12/08/1998 | Hotel Operator's Tax | Section 3 of the Hotel Operators' Occupation Tax Act, 35 ILCS 145/1 et seq., states that, "the tax is not imposed upon gross rental receipts for which the hotel operator is prohibited from obtaining reimbursement for the tax from the customer by reason of a federal treaty." 35 ILCS 145/3(d). (This is a GIL.) |
| ST 98-0377-GIL | 12/08/1998 | Pollution Control Facilities | In general, air purification and filtration equipment can qualify for the pollution control exemption so long as the primary purpose is treating or disposing of pollutants in the air which if remained in the air without such treatment or disposal would be offensive to human, plant, or animal life or to property. See 86 Ill. Adm. Code 130.335. (This is a GIL.) |
| ST 98-0376-GIL | 12/08/1998 | Graphic Arts | Machinery and equipment used primarily in graphic arts production may be purchased free from Retailers' Occupation Tax. See 86 Ill. Adm. Code 130.325. (This is a GIL.) |
| ST 98-0375-GIL | 12/08/1998 | Service Occupation Tax | Under the Service Occupation Tax Act, servicemen are taxed on tangible personal property transferred incident to sales of service. See 86 Ill. Adm. Code 140.101. (This is a GIL.) |
| ST 98-0374-GIL | 12/08/1998 | Claims for Credit | Only persons who have actually paid taxes to the Department can file claims for credit. See 86 Ill. Adm. Code 130.1501. (This is a GIL.) |
| ST 98-0373-GIL | 12/08/1998 | Manufacturer's Purchase Credit | Retailers and servicemen are not required to accept Manufacturer's Purchase Credit certifications after sales have taken place and the appropriate tax has been paid. See 86 Ill. Adm. Code 130.331. (This is a GIL.) |
| ST 98-0372-GIL | 12/07/1998 | Use Tax | Retailers are prohibited from advertising or holding out that they will absorb the purchaser's Use Tax obligation. See 86 Ill. Adm. Code 150.515. (This is a GIL.) |
| ST 98-0371-GIL | 12/04/1998 | Leasing | For purposes of the Illinois sales tax laws, lessors of tangible personal property under true leases in Illinois, are deemed end users of the property to be leased. See 86 Ill. Adm. Code 130.220. The only exception is the lessor of automobiles under lease terms of one year or less. (This is a GIL.) |
| ST 98-0370-GIL | 12/02/1998 | Computer Software | If transactions for the licensing of computer software meet all of the criteria provided in 86 Ill. Adm. Code 130.1935(a)(1), neither the transfer of the software or the subsequent software updates will be subject to Retailers' Occupation Tax. (This is a GIL.) |
| ST 98-0369-GIL | 12/02/1998 | Sale at Retail | Persons who engage in the business of selling items, such as custom cabinets, that serve substantially the same function as stock or standard items of tangible personal property which are sold at retail incur Retailers' Occupation Tax liability when selling such items (with or without installation by the seller) to purchasers for use or consumption and not for resale whether the seller produces such items on special order for the purchaser. See 86 Ill. Adm. Code 130.2140. (This is a GIL.) |
| ST 98-0368-GIL | 12/01/1998 | Leasing | Except for automobiles leased for a period of one year or less, lessors of tangible personal property in Illinois under true leases are considered to be the end users of the property to be leased, and the lessors incur Use Tax liability on the lessors' cost price of the property. See, 86 Ill. Admin. Code 130.220. (This is a GIL.) |
| ST 98-0367-GIL | 12/01/1998 | Public Utility Taxes | This letter discusses Energy Assistance Charges and Renewable Energy Resources and Coal Technology Development Assistance Charges. See, Public Act 90-561. (This is a GIL.) |
| ST 98-0366-GIL | 11/30/1998 | Exempt Organizations | Organizations that make application to the Department of Revenue and are determined to be exclusively religious, educational, or charitable, receive an exemption identification number (an "E" number). See 86 Ill. Adm. Code 130.2007. (This is a GIL.) |
| ST 98-0365-GIL | 11/30/1998 | Newsprint and Ink | While sellers of books, sheet music, and phonograph records incur Retailers' Occupation Tax liability when they sell those items to purchasers for use or consumption and not for resale, sales of newspapers and magazines are not subject to tax. See 86 Ill. Adm. Code 130.2105. (This is a GIL.) |
| ST 98-0364-GIL | 11/30/1998 | Service Occupation Tax | Under the Service Occupation Tax Act, servicemen are taxed on tangible personal property transferred incident to sales of service. See 86 Ill. Adm. Code 140.101. (This is a GIL.) |
| ST 98-0363-GIL | 11/30/1998 | Cigarette Tax | Every distributor of cigarettes, who is required to procure a license under this Act, shall keep within Illinois, at his licensed address, complete and accurate records of cigarettes held, purchased, manufactured, brought in or caused to be brought in from without the State, and sold, or otherwise disposed of. See 35 ILCS 130/11. (This is a GIL.) |
| ST 98-0362-GIL | 11/30/1998 | Telecommunications Excise Tax | The Telecommunications Excise Tax is imposed upon the act or privilege of originating or receiving intrastate or interstate telecommunications in Illinois at the rate of 7% (increased from 5%, effective January 1, 1998) of the gross charges for such telecommunications purchased at retail from retailers. See 86 Ill. Adm. Code Part 495. (This is a GIL.) |
| ST 98-0361-GIL | 11/30/1998 | Certificate of Registration | Taxpayers who have been authorized to file annual returns, and whose tax collections exceed the amounts that would qualify them for continued status as annual filers, may contact the Department's Central Registration Division and request monthly filing status. See 86 Ill. Adm. Code Sections 130.502 and 130.510 (This is a GIL.) |
| ST 98-0360-GIL | 11/30/1998 | Sale at Retail | The sale of motorcycles and mopeds is subject to the Retailers' Occupation Tax. See 35 ILCS 120/1 et seq. (This is a GIL.) |
| ST 98-0359-GIL | 11/30/1998 | Rolling Stock Exemption | This letter answers questions about the rolling stock exemption. See 86 Ill. Adm. Code 130.340. (This is a GIL.) |
| ST 98-0358-GIL | 11/30/1998 | Certificate of Registration | It is unlawful for any person to engage in the business of selling tangible personal property at retail in this State without a certificate of registration from the Department. See 35 ILCS 120/2a. (This is a GIL.) |
| ST 98-0357-GIL | 11/13/1998 | Nexus | This letter discusses the issue of nexus. See Quill v. North Dakota, 112 S. Ct. 1902 (1992). (This is a GIL.) |
| ST 98-0356-GIL | 11/13/1998 | Manufacturing Machinery and Equipment | The use of machinery or equipment in the preparation of food and beverages by a retailer for retail sales, i.e., restaurants, food service establishments, etc., is an activity that is generally not considered to be manufacturing. See 86 Ill. Adm. Code 130.330(d)(4)(I). (This is a GIL.) |
| ST 98-0355-GIL | 11/12/1998 | Construction Contractors | The specific tax liability of modular or manufactured home dealers depends upon whether they act as retailers or construction contractors in their transactions. See 86 Ill. Adm. Code 130.2075. (This is a GIL.) |
| ST 98-0354-GIL | 11/12/1998 | Newsprint and Ink | Sales of magazines are not subject to Illinois sales tax. See 86 Ill. Adm. Code 130.2105(a)(2). (This is a GIL.) |
| ST 98-0353-GIL | 11/12/1998 | Leasing | Lessors of tangible personal property under true leases in Illinois, are deemed end users of the property to be leased. See 86 Ill. Adm. Code 130.220. (This is a GIL.) |
| ST 98-0352-GIL | 11/12/1998 | Food | The manner in which food is taxed depends upon the nature of the establishment that is selling the food. Delicatessens, markets, dairies, bakeries, an other establishments that sell food items primarily (more than 50%) in quantities greater than individual sized servings incur tax at the lower 1% rate plus applicable local taxes. See 86 Ill. Adm. Code 130.310(b)(3). (This is a GIL.) |
| ST 98-0351-GIL | 11/12/1998 | Manufacturer's Purchase Credit | Suppliers are not required to accept Manufacturer's Purchase Credit certifications after sales have taken place and the appropriate tax has been paid. See 86 Ill. Code 130.331. (This is a GIL.) |
| ST 98-0350-GIL | 11/12/1998 | Food | With respect to food for human consumption which is to be consumed off the premises where it is sold, Retailers' Occupation Tax is imposed at the rate of 1%. See 86 Ill. Adm. Code 130.310. (This is a GIL.) |
| ST 98-0349-GIL | 11/12/1998 | Use Tax | Out-of-State sellers who fall under the definition of a "retailer maintaining a place of business in this State" must register to collect Illinois Use Tax from Illinois customers and remit that tax to the Department. See 86 Ill. Adm. Code Sec. 150.201(i) and 801(c). (This is a GIL.) |
| ST 98-0348-GIL | 11/12/1998 | Sale for Resale | The information required on a Certificate of Resale is set out at 86 Ill. Adm. Code 130.1405(b). (This is a GIL.) |
| ST 98-0347-GIL | 11/10/1998 | Manufacturing Machinery and Equipment | Manufacturing includes photoprocessing if the products of photoprocessing are sold. Machinery and equipment which would qualify for exemption includes, but are not limited to, developers, dryers, enlargers, mounting machines, roll film splicers, and film developing image makers. See 86 Ill. Adm. Code 130.330(b)(9). (This is a GIL.) |
| ST 98-0346-GIL | 11/10/1998 | Telecommunications Excise Tax | The Telecommunications Excise Tax is imposed upon the act or privilege of originating or receiving intrastate or interstate telecommunications in Illinois at the rate of 7% of the gross charges for such telecommunications purchased at retail from retailers. 35 ILCS 630/3 (1994 State Bar Edition). This tax must be collected from persons by "retailers maintaining a place of business in Illinois." 35 ILCS 630/5 (1994 State Bar Edition). (This is a GIL.) |
| ST 98-0345-GIL | 11/10/1998 | Computer Software | In general, maintenance agreements that cover computer software and hardware are treated the same as maintenance agreements for other types of tangible personal property. See 86 Ill. Adm. Code 130.1935. (This is a GIL.) |
| ST 98-0344-GIL | 11/09/1998 | Construction Contractors | Persons who permanently affix tangible personal property to real estate act as construction contractors and incur Use Tax liability on their cost price of tangible personal property they physically incorporate into realty. See 86 Ill. Adm. Code 130.1940. (This is a GIL.) |
| ST 98-0343-GIL | 11/09/1998 | Vendors | Unless the exemption for bulk sales of merchandise from vending machines for 1 cent applies, persons owning property that is contained in vending machines will generally incur Retailers' Occupation Tax on the gross receipts from sales of the property. See 86 Ill. Adm. Code 130.2135. (This is a GIL.) |
| ST 98-0342-GIL | 11/09/1998 | Local Taxes | The location at which the purchase order is accepted determines the proper tax rate. Absent clear proof to the contrary, the Department will assume that retailers have accepted the purchase order at the place of business at which the retailers received the purchase order (retailers' location). In the absence of acceptance of a purchase order in Illinois, the location of the sale is considered to be where the inventory from which the order is filled is maintained in the State. See 86 Ill. Adm. Code 250.115. (This is a GIL.) |
| ST 98-0341-GIL | 11/09/1998 | Medical Appliances | Equipment that lifts and places a wheelchair into the trunk of a motor vehicle without modifying the vehicle generally does not qualify for the low rate of tax. See 86 Ill. Adm. Code 130.310. (This is a GIL.) |
| ST 98-0340-GIL | 11/09/1998 | Exempt Organizations | This letter discusses the documentation necessary to claim exemptions when retailers may sell tangible personal property to exclusively religious, charitable, or educational organizations. See 86 Ill. Adm. Code 130.2005. (This is a GIL.) |
| ST 98-0339-GIL | 11/09/1998 | Manufacturing Machinery and Equipment | Machinery and equipment that are used primarily (over 50% of the time) in the manufacturing or assembling of tangible personal property for wholesale or retail sale or lease are exempt from Retailers' Occupation Tax. See 86 Ill. Adm. Code 130.330. (This is a GIL.) |
| ST 98-0338-GIL | 11/09/1998 | Local Taxes | If a purchase order is accepted in a local jurisdiction that imposes a local tax, that tax will be incurred. See 86 Ill. Adm. Code 270.115(b). (This is a GIL.) |
| ST 98-0337-GIL | 11/05/1998 | Miscellaneous | This letter discusses taxation of electronic commerce transactions. See 86 Ill. Adm. Code 130.1935. (This is a GIL.) |
| ST 98-0336-GIL | 11/04/1998 | Graphic Arts | The purchase of tangible personal property that is transferred by a serviceman to a service customer may result in either Service Occupation Tax liability or Use Tax liability for the serviceman. See, 86 Ill. Admin. Code 140.101. (This is a GIL.) |
| ST 98-0335-GIL | 11/04/1998 | Public Utility Tax | This letter rescinds part of a previous letter and advises that selfassessing purchasers under the Electricity Excise Tax Law should report any aggregate purchase prices of electricity in the month in which that information becomes available. See, 35 ILCS 640/2-11. (This is a GIL.) |
| ST 98-0334-GIL | 10/28/1998 | Leasing | Lessors of tangible personal property under true leases in Illinois, are deemed end users of the property to be leased. See the enclosed copy of 86 Ill. Adm. Code 130.220. (This is a GIL.) |
| ST 98-0333-GIL | 10/27/1998 | Pubilc Utility Taxes | Nonresidential taxpayers under the Electricity Excise Tax Law may elect to become self-assessing purchasers on their electricity accounts. See, 35 ILCS 640/2-10. (This is a GIL.) |
| ST 98-0332-GIL | 10/27/1998 | Rolling Stock | The rolling stock exemption is applicable to equipment or parts only if they become a component part of qualifying rolling stock and to equipment which, though not physically incorporated, is dedicated to a particular qualifying carrier and participates directly in the transportation process. See 86 Ill. Adm. Code 130.340. (This is a GIL.) |
| ST 98-0331-GIL | 10/26/1998 | Pollution Control Facilities | No transactions are exempt on the basis of the pollution control exemption unless certifications are obtained as described in 86 Ill. Adm. Code 130.335(a) of the Department's rules. (This is a GIL.) |
| ST 98-0330-GIL | 10/26/1998 | Medical Appliances | A medical appliance is defined as an item which is intended by its manufacturer for use in directly substituting for a malfunctioning part of the body. See 86 Ill. Adm. Code 130.310(c). (This is a GIL.) |
| ST 98-0329-GIL | 10/21/1998 | Farm Machinery & Equipment | Under the Retailers' Occupation Tax Act, the farm machinery and equipment exemption is available for sales of machinery and equipment used or leased for use primarily (over 50% of the time) in production agriculture or for use in State or federal agricultural programs. See 86 Ill. Adm. Code 130.305. (This is a GIL.) |
| ST 98-0328-GIL | 10/20/1998 | Service Occupation Tax | Under the Service Occupation Tax Act, servicemen are taxed on tangible personal property transferred incident to sales of service. See 86 Ill. Adm. Code 140.101. (This is a GIL.) |
| ST 98-0327-GIL | 10/19/1998 | Public Utility Taxes | Beginning August 1, 1998, the Electricity Excise Tax is imposed upon the privilege of using in this State electricity purchased for use or consumption and not for resale, other than by municipal corporations owning and operating a local transportation system for public service. See, 35 ILCS 640/1 et seq. (This is a GIL.) |
| ST 98-0326-GIL | 10/19/1998 | Medical Appliances | A reduced tax rate of 1% is applied to medicines and medical appliances. A medical appliance is defined as an item which is intended by its manufacturer for use in directly substituting for a malfunctioning part of the body. See 86 Ill. Adm. Code 130.310. (This is a GIL.) |
| ST 98-0325-GIL | 10/19/1998 | Manufacturer's Purchase Credit | The Manufacturer's Purchase Credit may be used to satisfy Use Tax or Service Use Tax liability incurred on the purchase of qualifying production related tangible personal property. See 86 Ill. Admin. Code 130.331. (This is a GIL.) |
| ST 98-0324-GIL | 10/24/1998 | Construction Contractors | Persons from other states who act as construction contractors in Illinois by permanently affixing tangible personal property to real estate owe Illinois Use Tax on the cost price of that property. See, 86 Ill. Adm. Code 1940 and 2075. (This is a GIL.) |
| ST 98-0323-GIL | 10/19/1998 | Sale for Resale | Effective August 1, 1997, nonreusable tangible personal property sold to food and beverage vendors, including persons engaged in the business of operating restaurants, cafeterias or drive-ins, is a sale for resale when it is transferred to customers in the ordinary course of business as part of the sale of food or beverages and is used to deliver, package, or consume food or beverages, regardless of where consumption of the food or beverage occurs. See 86 Ill. Adm. Code 130.2070(b)(3). (This is a GIL.) |
| ST 98-0322-GIL | 10/19/1998 | Computer Software | The application of the Retailers' Occupation Tax to sales of computer software is set forth at 86 Ill. Adm. Code 130.1935. (This is a GIL.) |
| ST 98-0321-GIL | 10/16/1998 | Service Occupation Tax | When tangible personal property is transferred incident to sales of service, Service Occupation Tax liability is incurred. See, 86 Ill. Admin. Code 140.101. (This is a GIL.) |
| ST 98-0320-GIL | 10/16/1998 | Public Utility Taxes | Each delivering supplier that is required or authorized to collect Electricity Excise Tax must file a return with the Department on or before the 15th day of each month for the preceding calendar month. See, 35 ILCS 620/2-9. (This is a GIL.) |
| ST 98-0319-GIL | 10/15/1998 | Medical Appliances | A medical appliance is an item which is intended by its manufacturer for use in directly substituting for a malfunctioning part of the body. See 86 Ill. Adm. Code 130.310. (This is a GIL.) |
| ST 98-0318-GIL | 10/15/1998 | Tobacco Products Tax Act | 86 Ill. Adm. Code 660.05 provides that the Tobacco Products Tax is "imposed upon the last distributor, as defined in Section 660.10, who sells tobacco products to a retailer or consumer in Illinois". (This is a GIL.) |
| ST 98-0317-GIL | 10/15/1998 | Telecommunications Excise Tax | The Telecommunications Excise Tax Act (35 ILCS 630/1 et seq.) ("Act") imposes a tax upon the act or privilege of originating or receiving interstate or intrastate telecommunications by a person in Illinois at the rate of 7% of the gross charges for telecommunications purchased at retail from a retailer. (This is a GIL.) |
| ST 98-0316-GIL | 10/15/1998 | Sale for Resale | If companies purchase tangible personal property for resale, they must present a valid Certificate of Resale to their suppliers. See 86 Ill. Adm. Code 130.1405. (This is a GIL.) |
| ST 98-0315-GIL | 10/15/1998 | Manufacturer's Purchase Credit | Taxpayers whose purchases qualify for the manufacturer's purchase credit must maintain records that identify, as to each purchase of production related tangible personal property on which the purchaser used manufacturer's purchase credit, the vendor (including, if applicable, either the vendor's purchase number or Federal Employer Identification Number), the purchase price, and the amount of manufacturer's purchase credit used on each purchase. See 86 Ill. Adm. Code 130.331. (This is a GIL.) |
| ST 98-0314-GIL | 10/14/1998 | Claims for Credit | Claims for credit and refunds are only available when persons establish that they paid tax to the Department as a result of a mistake of fact or law. See, 86 Ill. Admin. Code 130.1501. (This is a GIL.) |
| ST 98-0313-GIL | 10/09/1998 | Public Utility Taxes | Other than for non-residential customers that have properly elected to become self-assessing purchasers, the Electricity Excise Tax is collected from the customers by delivering suppliers who maintain a place of business in this State. See, 35 ILCS 640/2-7. (This is a GIL.) |
| ST 98-0312-GIL | 10/09/1998 | Manufacturer's Purchase Credit | Manufacturer's Purchase Credit may be used to satisfy Use Tax or Service Use Tax liability that is incurred on the purchase of production related tangible personal property that does not qualify for the manufacturing machinery and equipment exemption. See, 86 Ill. Admin. Code 130.331. (This is a GIL.) |
| ST 98-0311-GIL | 10/07/1998 | Public Utility Taxes | The Electricity Excise Tax is not imposed with respect to any use of electricity by business enterprises certified under Section 9-222.1 of the Public Utilities Act, as amended, to the extent of such exemption and during the time specified by the Department of Commerce and Community Affairs. See, 35 ILCS 640/2-4(c). (This is a GIL.) |
| ST 98-0310-GIL | 09/25/1998 | Cigarette Tax | The Cigarette Tax Act imposes a tax upon retailers of cigarettes in this State and must be prepaid or precollected by the distributor of the cigarettes. See, 86 Ill. Admin. Code 440.10 - 440.230. (This is a GIL.) |
| ST 98-0309-GIL | 09/09/1998 | Leasing | Lease agreements that contain purchase options that are equal to the fair market value of the tangible personal property at the end of the lease term are considered true leases, and the lessors incur Use Tax liability on their cost price of tangible personal property purchased for rental purposes. See 86 Ill. Adm. Code 130.2010. (This is a GIL.) |
| ST 98-0308-GIL | 09/04/1998 | Vehicle Use Tax | Under the Vehicle Use Tax, the tax rate is $15 when the motor vehicle is acquired as a gift to a beneficiary in the administration of an estate and the beneficiary is not a surviving spouse. See 625 ILCS 5/3-1001. (This is a GIL.) |
| ST 98-0307-GIL | 09/04/1998 | Liquor Tax | The Liquor Control Act of 1934 imposes a tax upon the privilege of engaging in business as a manufacturer or as an importing distributor of alcoholic liquor. See 235 ILCS 5/8-1 et seq. (1996 State Bar Edition). (This is a GIL.) |
| ST 98-0306-GIL | 09/03/1998 | Farm Machinery and Equipment | It has been the long standing position of the Department that ATVs do not qualify for the Farm Machinery & Equipment exemption from sales tax. See 86 Ill. Adm. Code 130.305. (This is a GIL.) |
| ST 98-0305-GIL | 09/03/1998 | Leasing | Lessors of tangible personal property under true leases in Illinois are deemed end users of the leased property. See 86 Ill. Adm. Code 130.2010. (This is a GIL.) |
| ST 98-0304-GIL | 09/03/1998 | Motor Fuel Tax | Department regulations found at 86 Ill. Adm. Code 500.210 detail the manner in which tax-free sales of motor fuel by licensed distributors and suppliers must be documented. (This is a GIL.) |
| ST 98-0303-GIL | 09/01/1998 | Pollution Control Facilities | Equipment which is used for the primary purpose of reducing or eliminating pollution can qualify for the Pollution Control Facilities exemption. Equipment which is used primarily for a purpose other reducing or eliminating pollution cannot quality for the exemption. See 86 Ill. Adm. Code 130.335. (This is a GIL.) |
| ST 98-0302-GIL | 09/01/1998 | Exempt Organizations | Organizations that have been issued a "E" numbers documenting their status as sales tax exempt purchasers may engage in sales to members, noncompetitive sales, and certain occasional dinners and similar activities (two fundraisers a year) without incurring Retailers' Occupation Tax liability. See, 86 Ill. Admin. Code 130.2005. (This is a GIL.) |
| ST 98-0301-GIL | 08/31/998 | Sale For Resale | In order to document that transactions are sales for resale, sellers should obtain Certificates of Resale from their customers that contain the information required by 86 Ill. Adm. Code 130.1405. (This is a GIL.) |
| ST 98-0300-GIL | 08/31/1998 | Leasing | Lessors of tangible personal property under true leases in Illinois, are deemed end users of the property to be leased. See 86 Ill. Adm. Code 130.220. (This is a GIL.) |
| ST 98-0299-GIL | 08/31/1998 | Telecommunications Excise Tax | The Telecommunications Excise Tax is imposed upon the act or privilege of originating or receiving intrastate or interstate telecommunications by a person in this State at the rate of 7% of the gross charges purchased at retail from a retailer by such a person. See 35 ILCS 630/3 and 630/4. (This is a GIL.) |
| ST 98-0298-GIL | 08/31/1998 | Sale At Retail | Illinois Retailers' Occupation Tax and Use Tax are imposed only upon gross receipts from retail sales of tangible personal property. See 86 Ill. Adm. Code 130.101. (This is a GIL.) |
| ST 98-0297-GIL | 08/28/1998 | Sale At Retail | The Retailers' Occupation Tax Act imposes a tax upon persons engaged in this State in the business of selling tangible personal property to purchasers for use or consumption at the rate of 6.25%. See 86 Ill. Adm. Code 130.101. (This is a GIL.) |
| ST 98-0296-GIL | 08/26/1998 | Telecommunications Excise Tax | The Telecommunications Excise Tax Act imposes a tax on the act or privilege of originating or receiving intrastate or interstate telecommunications by persons in Illinois at the rate of 7% of the gross charges for such telecommunications purchased at retail from retailers by such persons, 35 ILCS 630/3 and 4. (This is a GIL.) |
| ST 98-0295-GIL | 08/26/1998 | Food | Food for human consumption which is to be consumed off the premises where it is sold (other than alcoholic beverages, soft drinks, and food which has been prepared for immediate consumption) is taxed at a lower State rate of 1% plus any applicable local taxes. See, 86 Ill. Admin. Code 130.310. (This is a GIL.) |
| ST 98-0294-GIL | 08/25/1998 | Telecommunications Excise Tax | In general, computer-to-computer communication services that involve valueadded services, such as electronic mail, do not fall within the definition of telecommunications and are specifically excluded from the Telecommunications Excise Tax. See 86 Ill. Adm. Code 495.100. (This is a GIL.) |
| ST 98-0293-GIL | 08/25/1998 | Sale For Resale | In order to document sales for resale, sellers are obligated to obtain valid Certificates of Resale from purchasers. See 86 Ill. Adm. Code 130.1405. (This is a GIL.) |
| ST 98-0292-GIL | 08/21/1998 | Telecommunications Excise Tax | The Telecommunications Excise Tax Act imposes a tax on the act or privilege of originating or receiving intrastate or interstate telecommunications by persons in Illinois at the rate of 7% of the gross charges for such telecommunications purchased at retail from retailers by such persons, 35 ILCS 630/3 and 4. (This is a GIL.) |
| ST 98-0291-GIL | 08/19/1998 | Request For Information | This letter requested sales and use tax information. (This is a GIL.) |
| ST 98-0290-GIL | 08/18/1998 | Leasing | In Illinois, lessors of tangible personal property under a true lease, except for automobiles leased for terms of one year or less, are considered to be the end users of the property to be leased. See 86 Ill. Adm. Code 130.220 and 130.2010. (This is a GIL.) |
| ST 98-0289-GIL | 08/17/1998 | Service Occupation Tax | Under the Service Occupation Tax Act, servicemen are taxed on tangible personal property transferred incident to sales of service. See 86 Ill. Adm. Code 140.101. (This is a GIL.) |
| ST 98-0288-GIL | 08/17/1998 | Delivery Charges | Whether shipping and handling or delivery charges must be included in the Retailers' Occupation Tax base depends upon whether such charges are included in the selling price of property or are contracted for separately by purchasers and retailers. See, 86 Ill. Admin. Code 130.415. (This is a GIL.) |
| ST 98-0287-GIL | 08/14/1998 | Gas Revenue Tax | In Illinois the Gas Revenue Tax is imposed upon persons engaged in the business of distributing, supplying, furnishing, or selling natural gas to persons for use or consumption and not for resale. See 86 Ill. Adm. Code 470.110. (This is a GIL.) |
| ST 98-0286-GIL | 08/14/1998 | Telecommunications Excise Tax | The Telecommunications Excise Tax Act imposes a tax on the act or privilege of originating or receiving intrastate or interstate telecommunications by persons in Illinois at the rate of 7% of the gross charges for such telecommunications purchased at retail from retailers by such persons, 35 ILCS 630/3 and 4. (This is a GIL.) |
| ST 98-0285-GIL | 08/14/1998 | Miscellaneous | This letter discusses applications of the Electricity Excise Tax Law (see 35 ILCS 640/2-4) and the Gas Revenue Tax (see 86 Ill. Adm. Code 470.155 and also Attorney General Opinion 95-001). (This is a GIL.) |
| ST 98-0284-GIL | 08/14/1998 | Certificate of Registration | Businesses are required to obtain certificates of registration from the Department in order to lawfully sell tangible personal property at retail in this State. See 35 ILCS 120/2a. (This is a GIL.) |
| ST 98-0283-GIL | 08/14/1998 | Food, Drugs, & Medical Appliances | With respect to food for human consumption which is to be consumed off the premises where it is sold, Retailers' Occupation Tax is imposed at the State rate of 1%. See 86 Ill. Adm. Code 130.310. (This is a GIL.) |
| ST 98-0282-GIL | 08/14/1998 | Telecommunications Excise Tax | This letter discusses state and local telecommunications taxes and tax treatment of prepaid telephone calling cards under the Telecommunications Excise Tax. See 35 ILCS 630/1 et seq. and 86 Ill. Adm. Code Part 495. (This is a GIL.) |
| ST 98-0281-GIL | 08/14/1998 | Food, Drugs, & Medical Appliances | Medicines and medical appliances are not taxed at the normal rate of 6.25%. These items are taxed at a lower rate of 1% plus any applicable local taxes. See 86 Ill. Adm. Code 130.310. (This is a GIL.) |
| ST 98-0280-GIL | 08/14/1998 | Leasing | Lessors of tangible personal property under true leases in Illinois, are deemed end users of the property to be leased. See 86 Ill. Adm. Code 130.220. (This is a GIL.) |
| ST 98-0279-GIL | 08/14/1998 | Food, Drugs, & Medical Appliances | Incontinence pads for adults qualify for the low 1% State rate of tax. See 86 Ill. Adm. Code 130.310(c)(3). (This is a GIL.) |
| ST 98-0278-GIL | 08/14/1998 | Miscellaneous | This letter discusses Service Occupation Tax and other issues. See 86 Ill. Adm. Code 140.101. (This is a GIL.) |
| ST 98-0277-GIL | 08/14/1998 | Leasing | Lessors of tangible personal property under true leases in Illinois, are deemed end users of the property and incur a Use Tax liability on their cost price of the items to be leased. See 86 Ill. Adm. Code 130.220. (This is a GIL.) |
| ST 98-0276-GIL | 08/13/1998 | Computer Software | Sales of canned computer software are generally subject to Retailers' Occupation Tax. See 86 Ill. Adm. Code 130.1935. (This is a GIL.) |
| ST 98-0274-GIL | 08/13/1998 | Construction Contractors | Persons who permanently incorporate tangible personal property into real property are considered construction contractors for Retailers' Occupation Tax purposes. See 86 Ill. Adm. Code 130.1940. (This is a GIL.) |
| ST 98-0273-GIL | 08/12/1998 | Use Tax | Out-of-State sellers who fall under the definition of a "retailer maintaining a place of business in this State" (see 86 Ill. Adm. Code Sec. 150.201(i), enclosed), must register to collect Illinois Use Tax from Illinois customers and remit that tax to the Department. 86 Ill. Adm. Code 130.801(c). (This is a GIL.) |
| ST 98-0272-GIL | 08/12/1998 | Automobile Renting Tax | Persons who are engaged in the business of renting automobiles in Illinois under rental terms of one year or less are subject to the Automobile Renting Occupation and Use Tax set forth at 35 ILCS 155/1 et seq. (This is a GIL.) |
| ST 98-0271-GIL | 08/12/1998 | Sale For Resale | Persons purchasing tangible personal property in Illinois for resale, and not for use or consumption, must provide sellers with Certificates of Resale. See 86 Ill. Adm. Code 130.1405. (This is a GIL.) |
| ST 98-0270-GIL | 08/12/1998 | Miscellaneous | Effective January 1, 1998, P.A. 90-502 imposed a tax on the use of a drycleaning solvent by persons who operate dry cleaning facilities in Illinois. (This is a GIL.) |
| ST 98-0269-GIL | 08/12/1998 | Telecommunications Excise Tax | Entities that are exempt from the Telecommunications Excise Tax include Federal and State governments, State universities created by statute, as well as sales between a parent corporation and its wholly owned subsidiaries or between wholly owned subsidiaries. 35 ILCS 630/2(k) (1996 State Bar Edition). (This is a GIL.) |
| ST 98-0268-GIL | 08/12/1998 | Local Taxes | The most important element of selling is the seller's acceptance of the purchase order. Consequently, if a purchase order is accepted in a jurisdiction that imposes a local Retailers' Occupation Tax, that tax will be incurred. See 86 Ill. Adm. Code 270.115. (This is a GIL.) |
| ST 98-0267-GIL | 08/11/1998 | Public Utility Taxes | Because the incidence of the Electricity Excise Tax is on the consumers of electricity, sales to the federal government are not taxable under the Electricity Excise Tax Law by virtue of the Supremacy clause of the United States Constitution. See, 35 ILCS 640/1 et seq. (This is a GIL.) |
| ST 98-0266-GIL | 08/11/1998 | Food, Drugs, & Medical Appliances | "A medicine or drug is any pill, powder, potion, salve, or other preparation intended by the manufacturer for human use and which purports on the label to have medicinal qualities." See 86 Ill. Adm. Code 130.310. (This is a GIL.) |
| ST 98-0265-GIL | 08/11/1998 | Food, Drugs, & Medical Appliances | Items such as cough syrup and diaper rash ointment will qualify for the low rate of tax if they fall within the definition of a "medicine" or "drug." See 86 Ill. Adm. Code 130.310(c)(1). (This is a GIL.) |
| ST 98-0264-GIL | 08/11/1998 | Food | With respect to food for human consumption which is to be consumed off the premises where it is sold, Retailers' Occupation Tax is imposed at the rate of 1%. See 86 Ill. Adm. Code 130.310. (This is a GIL.) |
| ST 98-0263-GIL | 08/11/1998 | Local Taxes | It is the Department's position that the most important element in selling is the acceptance of the purchase order. Consequently, the location at which purchase orders are accepted is deemed to be the seller's location for purposes of determining jurisdiction for local occupation taxes. See 86 Ill. Adm. Code 270.115. (This is a GIL.) |
| ST 98-0262-GIL | 08/11/1998 | Hotel Operators' Tax | This letter discusses the exemption available by reason of federal treaty for Hotel Operators' Occupation Tax when rooms are rented to foreign diplomats. See generally, 86 Ill. Adm. Code 480.101. (This is a GIL.) |
| ST 98-0261-GIL | 08/10/1998 | Sale of Service | Sales of service in which tangible personal property is transferred incident to such sales, are subject to tax under the Service Occupation Tax Act. See 86 Ill. Adm. Code 140.101. (This is a GIL.) |
| ST 98-0260-GIL | 08/10/1998 | Sale For Resale | Certificates of resale must contain the information set out in 86 Ill. Adm. Code 130.1405(b). (This is a GIL.) |
| ST 98-0259-GIL | 08/10/1998 | Sale For Resale | In order to document that transactions are sales for resale, retailers should obtain Certificates of Resale from their customers that contain the information required by 86 Ill. Adm. Code 130.1405. (This is a GIL.) |
| ST 98-0258-GIL | 08/10/1998 | Hotel Operators' Tax | In-room movies provided by hotel operators constitute "services" or"accommodations accompanying the use and possession of the room" that are subject to Hotel Operators' Occupation Tax. See, 86 Ill. Admin. Code 480.101. (This is a GIL.) |
| ST 98-0257-GIL | 08/10/1998 | Automobile Renting Tax | Rentals of motor vehicles which are designed for pulling or carrying freight or cargo (pick-up or cargo type trucks) are not subject to Automobile Renting Occupation and Use Tax liability. See, 86 Ill. Admin. Code 180.101. (This is a GIL.) |
| ST 98-0256-GIL | 08/10/1998 | Gas Revenue Tax | This letter describes issues related to the exemptions from state and local gas revenue taxes for certified businesses located in enterprise zones. See 220 ILCS 5/9-222 and 65 ILS 5/8-11-2. (This is a GIL.) |
| ST 98-0255-GIL | 08/10/1998 | Construction Contractors | Persons who permanently affix tangible personal property to real estate act as construction contractors and incur Use Tax liability on their cost price of tangible personal property they physically incorporate into realty. See 86 Ill. Adm. Code 130.1940. (This is a GIL.) |
| ST 98-0254-GIL | 08/10/1998 | Hotel Operators' Tax | A hotel operator incurs Hotel Operators' Occupation Tax on room rentals to entities that would be exempt from sales tax (i.e. entities such as exclusively charitable, religious, or educational groups, or governmental bodies that possess exemption identification numbers from the Department). See 86 Ill. Adm. Code 480.101. (This is a GIL.) |
| ST 98-0253-GIL | 08/07/1998 | Sale For Resale | This letter sets out how standard drop shipments are treated in Illinois for Retailers' Occupation Tax and Use Tax purposes. See, 86 Ill. Admin. Code 130.1405. (This is a GIL.) |
| ST 98-0252-GIL | 08/07/1998 | Construction Contractors | Persons who permanently affix tangible personal property to real estate, thereby making improvements to real estate, are considered to be construction contractors. In Illinois, construction contractors are deemed to be the users of the items that they permanently affix to realty and owe Use Tax on the cost price of the tangible personal property that they so affix to real estate. See 86 Ill. Adm. Code 130.2075. (This is a GIL.) |
| ST 98-0251-GIL | 08/07/1998 | Computer Software | Custom computer programs are not subject to tax. See 86 Ill. Adm. Code 130.1935 (This is a GIL.) |
| ST 98-0250-GIL | 08/07/1998 | Sale For Resale | Restaurants which purchase containers or utensils that will be transferred to customers as part of the sale of food or beverages can purchase those items tax-free with a Certificate of Resale. See, 86 Ill. Admin. Code 130.2070. (This is a GIL.) |
| ST 98-0249-GIL | 08/07/1998 | Food, Drugs and Medical Appliances | With respect to food for human consumption which is to be consumed off the premises where it is sold, Retailers' Occupation Tax is imposed at the rate of 1%. See 86 Ill. Adm. Code 130.310. (This is a GIL.) |
| ST 98-0248-GIL | 08/07/1998 | Cigarette Tax | Section 21(a) of the Cigarette Tax Act (35 ILCS 130/21(a) provides for the Department to auction cigarettes confiscated under the Act. (This is a GIL.) |
| ST 98-0247-GIL | 08/06/1998 | Miscellaneous | This letter responds to an annual survey. See 86 Ill. Adm. Code 130.101. (This is a GIL.) |
| ST 98-0246-GIL | 08/06/1998 | Miscellaneous | The Telecommunications Municipal Infrastructure Maintenance Fee Act provides that "[g]ross charges' shall not include:...charges to business enterprises certified under Section 9-222.1 of the Public Utilities Act to the extent of such exemption and during the period of time specified by the Department of Commerce and Community Affairs or by the municipality imposing the fee under the Act...." (35 ILCS 635/10(a)(5)) (This is a GIL.) |
| ST 98-0245-GIL | 08/05/1998 | Service Occupation Tax | Under the Service Occupation Tax Act, the purchase of tangible personal property that is transferred to service customers may result in either Service Occupation Tax liability or Use Tax liability for the servicemen. See, 86 Ill. Admin. Code 140.101. (This is a GIL.) |
| ST 98-0244-GIL | 08/05/1998 | Sale of Service | This letter discusses the tax consequences of various sales of service. See 86 Ill. Adm. Code 140.101. (This is a GIL.) |
| ST 98-0243-GIL | 08/05/1998 | Medical Appliances | A reduced State tax rate of 1% is applied to medicines and medical appliances. A medical appliance is defined as an item which is intended by its manufacturer for use in directly substituting for a malfunctioning part of the body. See 86 Ill. Adm. Code 130.310. (This is a GIL.) |
| ST 98-0242-GIL | 08/05/1998 | Construction Contractors | Persons who permanently affix tangible personal property to real estate act as construction contractors and incur Use Tax liability on their cost price of tangible personal property they physically incorporate into realty. See 86 Ill. Adm. Code 130.1940. (This is a GIL.) |
| ST 98-0241-GIL | 08/05/1998 | Service Occupation Tax | Under the Service Occupation Tax Act, servicemen are taxed on tangible personal property transferred as an incident to sales of service. See 86 Ill. Adm. Code 140.101. (This is a GIL.) |
| ST 98-0240-GIL | 08/05/1998 | Food, Drugs and Medical Appliances | Items such as vitamins or dietary supplements may be considered foods and may be taxed at either the high or low rate depending upon the nature of the establishment selling the vitamins. See 86 Ill. Adm. Code 130.310. (This is a GIL.) |
| ST 98-0239-GIL | 08/05/1998 | Service Occupation Tax | Under the Service Occupation Tax Act, servicemen are taxed on tangible personal property transferred incident to sales of service. See 86 Ill. Adm. Code 140.101. (This is a GIL.) |
| ST 98-0238-GIL | 08/04/1998 | Public Utility Taxes | The Energy Assistance Charge is a charge collected by each public utility, electric cooperative, as defined in Section 3.4 of the Electric Supplier Act, and municipal utility, as referenced in Section 3-105 of the Public Utilities Act, that is engaged in the delivery of electricity or the distribution of natural gas within the State of Illinois upon each of its customer accounts. See 305 ILCS 20/13. The Renewable Energy Resources and Coal Technology Development Assistance Charge is a charge collected by electric and gas utilities, whether owned by investors, municipalities or cooperatives, and alternative retail electric suppliers upon each of its customer accounts. See Section 6-5 of Article 6 of Public Act 90-561. (This is a GIL.) |
| ST 98-0237-GIL | 08/04/1998 | Coal Mining Equipment | A purchaser of equipment that qualifies for the coal exploration, mining, off highway hauling, processing, maintenance and reclamation equipment exemption must complete the certification that contains the items of information required by 86 Ill. Adm. Code 130.350(f)(1). (This is a GIL.) |
| ST 98-0236-GIL | 08/04/1998 | Nexus | An out-of-State retailer falling under the definition of a "retailer maintaining a place of business in this State is required to register with the State as an Illinois Use Tax collector. See 86 Ill. Adm. Code 150.801. (This is a GIL.) |
| ST 98-0235-GIL | 08/04/1998 | Sale For Resale | In order to document the fact that their sales to purchasers are sales for resale, companies are obligated to obtain valid Certificates of Resale from purchasers. See 86 Ill. Adm. Code 130.1405. (This is a GIL.) |
| ST 98-0234-GIL | 08/04/1998 | Medical Appliances | Medicines and medical appliances are not taxed at the normal rate of 6.25%. These items are taxed at a lower State rate of 1%. See 86 Ill. Adm. Code 130.310. (This is a GIL.) |
| ST 98-0233-GIL | 08/04/1998 | Farm Machinery & Equipment | Machinery and equipment that is used primarily (over 50% of the time) in production agriculture or for use in State or Federal agricultural programs may be purchased free from tax under the farm machinery and equipment exemption. See 86 Ill. Adm. Code 130.305. (This is a GIL.) |
| ST 98-0232-GIL | 08/04/1998 | Cigarette Tax | Section 18b of the Cigarette Tax Act provides for a penalty of $15 for each package of unstamped cigarettes in excess of 100 packages found in the possession of anyone other than a licensed distributor. See, 35 ILCS 130/18b (This is a GIL.) |
| ST 98-0231-GIL | 08/04/1998 | Nexus | This letter discusses nexus. See 86 Ill. Adm. Code Sections 150.201 and 150.801. See also Quill Corp. v. North Dakota, 112 S.Ct. 1904 (1992). (This is a GIL.) |
| ST 98-0230-GIL | 08/03/1998 | Books and Records | Generally, taxpayers are required to maintain business books and records during any period for which the Illinois Department of Revenue is authorized to issue a Notice of Tax Liability (NTL). See 86 Ill. Adm. Code 130.815. (This is a GIL.) |
| ST 98-0229-GIL | 08/03/1998 | Food, Drugs and Medical Appliances | For purposes of the reduced State rate of tax applicable to foods, medicines and medical appliances, a medicine or drug is defined as any pill, powder, potion, salve, or other preparation intended by the manufacturer for human use and that purports on the label to have medicinal qualities. Medicines and drugs are subject to a low State tax rate of 1% plus applicable local taxes. See Section 130.310. (This is a GIL.) |
| ST 98-0228-GIL | 08/03/1998 | Miscellaneous | This letter discusses taxation of purchases of printing paper by Illinois printer customers. See 86 Ill. Adm. Code Sections 130.1405 and 130.2105. (This is a GIL.) |
| ST 98-0227-GIL | 08/03/1998 | Construction Contractors | Construction contractors who physically incorporate tangible personal property into real estate owned by holders of "E" numbers can purchase such property tax-free by providing their suppliers with the certification described in Section 130.2075(D)(4), as well as the "E" number of the group into whose real estate that property will be incorporated. (This is a GIL.) |
| ST 98-0226-GIL | 07/31/1998 | Sale for Resale | The sale of containers is not subject to Retailers' Occupation Tax when the purchasers of such containers transfer to customers the ownership of the containers together with what is contained in them. Therefore, in general, purchases of twine and plastic wrap are nontaxable as long as they are purchased and used to bind bales of hay that are sold. See 86 Ill. Adm. Code 130.2070. (This is a GIL.) |
| ST 98-0225-GIL | 07/29/1998 | Nexus | A "retailer maintaining a place of business in Illinois" is required to register with the State as an Illinois Use Tax collector. See 86 Ill. Adm. Code 150.201 and 150.801. (This is a GIL.) |
| ST 98-0224-GIL | 07/27/1998 | Sale for Resale | To purchase items of tangible personal property tax free for the purpose of resale, purchasers must submit properly completed Certificates of Resale to sellers. See 86 Ill. Adm. Code 130.1405. (This is a GIL.) |
| ST 98-0223-GIL | 07/27/1998 | Trade-Ins | In order to properly take a trade-in deduction, the item being traded-in must be of like kind and character as that which is being sold. See, 86 Ill. Adm. Code 130.425. (This is a GIL.) |
| ST 98-0222-GIL | 07/27/1998 | Leasing | Lessors of tangible personal property under true leases in Illinois, are deemed end users of the property to be leased. See 86 Ill. Adm. Code 130.220. (This is a GIL.) |
| ST 98-0221-GIL | 07/24/1998 | Sale for Resale | This letter provides information regarding sales of nonreusable tangible personal property that is transferred by food and beverage vendors to their customers as part of the sale of food or beverages. See 86 Ill. Adm. Code 130.2070. (This is a GIL.) |
| ST 98-0220-GIL | 07/24/1998 | Sale for Resale | Charcoal purchased by food vendors who use it in preparing food for sale cannot be purchased for resale. See 86 Ill. Adm. Code 130.2070(b)(3). (This is a GIL.) |
| ST 98-0219-GIL | 07/22/1998 | Gross Receipts | A manufacturer's rebate that is applied to the purchase price of an automobile is generally part of the gross receipts subject to Retailers' Occupation Tax. See, 86 Ill. Admin. Code 130.101. (This is a GIL.) |
| ST 98-0218-GIL | 07/21/1998 | Public Utility Taxes | The Electricity Excise Tax Law becomes effective August 1, 1998, and the tax rate is based upon the type of supplier from which the customer receives the electricity. See, 35 ILCS 640/1 et seq. (This is a GIL.) |
| ST 98-0217-GIL | 07/23/1998 | Public Utility Taxes | Municipalities and electric cooperatives will determine the appropriate electricity excise tax rate to be applied to each purchaser based upon Section 2-4(b) of the Electricity Excise Tax Law. See 35 ILCS 640/2-4. (This is a GIL.) |
| ST 98-0216-GIL | 07/23/1998 | Gross Receipts | If a retailer accepts a coupon for which he will receive full or partial reimbursement, the value of that reimbursement must be included in the retailer's "gross receipts" that are subject to Retailers' Occupation Tax. See 86 Ill. Adm. Code 130.2125 (This is a GIL.) |
| ST 98-0215-GIL | 07/23/1998 | Sale of Service | When an advertising agency transfers tangible personal property in conjunction with its provision of advertising services, it is subject to liability under the Service Occupation Tax Act. See 35 ILCS 115/1 et seq.. (This is a GIL.) |
| ST 98-0214-GIL | 07/23/1998 | Gross Receipts | Retailers or other persons issuing give-away coupons, as donors, incur Use Tax liability on their cost price of the tangible personal property actually transferred as a result of the coupons. See 86 Ill. Adm. Code 130.2125(c). (This is a GIL.) |
| ST 98-0213-GIL | 07/09/1998 | Trade-ins | An item taken in trade must be of like kind and character as that which is being sold. See, 86 Ill. Adm. Code 130.425. (This is a GIL.) |
| ST 98-0212-GIL | 07/09/1998 | Sale for Resale | The sale of containers is not subject to Retailers' Occupation Tax or Use Tax liability when the purchasers of such containers transfer to customers the ownership of the containers together with what is contained in them. See, 86 Ill. Adm. Code 130.2070. (This is a GIL.) |
| ST 98-0211-GIL | 07/07/1998 | Sale at Retail | The Retailers' Occupation Tax Act imposes a tax upon persons engaged in the business of selling tangible personal property at retail. 35 ILCS 120/2 (1996 State Bar Edition). (This is a GIL.) |
| ST 98-0210-GIL | 07/06/1998 | Miscellaneous | Review of general statement of current law concerning coal mining for a coal mining publication. (This is a GIL.) |
| ST 98-0209-GIL | 07/01/1998 | Local Taxes | If a purchase order is accepted in a jurisdiction that imposes a local tax, that local tax will be incurred. See 86 Ill. Adm. Code 270.115(b). (This is a GIL.) |
| ST 98-0208-GIL | 07/01/1998 | Nexus | This letter discusses the issue of nexus. See Quill v. North Dakota, 112 S. Ct. 1902 (1992). (This is a GIL.) |
| ST 98-0207-GIL | 06/30/1998 | Computer Software | If transactions for the licensing of computer software meet all of the criteria provided in Section 130.1935(a)(1), neither the transfer of the software or the subsequent software updates will be subject to Retailers' Occupation Tax. (This is a GIL.) |
| ST 98-0206-GIL | 06/30/1998 | Gross Receipts | Gross receipts are defined as all the consideration actually received by a retailer from whatever source, except traded-in tangible personal property. See, 86 Ill. Adm. Code 130.401. (This is a GIL.) |
| ST 98-0205-GIL | 06/30/1998 | Sale At Retail | If an interior designer sells merchandise in addition to furnishing his services, he incurs Retailers' Occupation Tax liability on the receipts from his sale of the merchandise involved. See 86 Ill. Adm. Code 130.101. (This is a GIL.) |
| ST 98-0204-GIL | 06/30/1998 | Leases | Lessors of tangible personal property under true leases in Illinois, are deemed end users of the property to be leased. The only exception is a rentor of automobiles under lease terms of one year or less. See 86 Ill. Adm. Code 130.220. (This is a GIL.) |
| ST 98-0203-GIL | 06/29/1998 | Gross Receipts | Processing charges are generally overhead costs which are costs of doing business and are an element of the gross receipts subject to tax even if separately stated on the bill to customer. See 86 Ill. Adm. Code 130.410. (This is a GIL.) |
| ST 98-0202-GIL | 06/29/1998 | Exempt Organizations | Exempt organizations are allowed to engage in a very limited amount of retail selling without incurring Retailers' Occupation Tax liability. See 86 Ill. Adm. Code 130.2005(a)(2) through (a)(4). (This is a GIL.) |
| ST 98-0201-GIL | 06/26/1998 | Manufacturer's Purchase Credit | Retailers and servicemen are not required to accept Manufacturer's Purchase Credit certifications after sales have taken place and the appropriate tax has been paid. See, 86 Ill. Adm. Code 130.331. (This is a GIL.) |
| ST 98-0200-GIL | 06/26/1998 | Governmental Bodies | Construction contractors who physically incorporate tangible personal property into real estate owned governmental entities can purchase such property tax-free. See, 86 Ill. Adm. Code 2075. (This is a GIL.) |
| ST 98-0199-GIL | 06/26/1998 | Construction Contractors | Persons who take tangible personal property and permanently affix it to real estate act as construction contractors. See the enclosed copy of 86 Ill. Adm. Code 130.1940. (This is a GIL.) |
| ST 98-0198-GIL | 06/26/1998 | Local Taxes | The Department does not have the authority to determine if a home rule municipal sales tax is valid after the municipality has eliminated its home rule status. See, 65 ILCS 5/8-11-1. (This is a GIL.) |
| ST 98-0197-GIL | 06/26/1998 | Delivery Charges | Handling charges represent a retailer's cost of doing business, and are includable in gross charges subject to tax. See, 86 Ill. Adm. Code 130.410. (This is a GIL.) |
| ST 98-0196-GIL | 06/23/1998 | Construction Contractors | The specific tax liability of modular or manufactured home dealers depends upon whether they act as retailers or construction contractors in their transactions. See 86 Ill. Adm. Code 130.2075. (This is a GIL.) |
| ST 98-0195-GIL | 06/22/1998 | Leasing | In Illinois, lessors of tangible personal property under a true lease, except for rentors of automobiles leased for terms of one year or less, are considered to be the end users of the property to be leased. See 86 Ill. Adm. Code 130.220 and 130.2010. (This is a GIL.) |
| ST 98-0194-GIL | 06/22/1998 | Leasing | In Illinois, lessors of tangible personal property under a true lease, except for rentors of automobiles leased for terms of o |