(35 ILCS 105/1) (from Ch. 120, par. 439.1) Sec. 1. This Act shall be known and may be cited as the “Use Tax Act”. (Source: Laws 1955, p. 2027.) (35 ILCS 105/1a) (from Ch. 120, par. 439.1a) Sec. 1a. A person who is engaged in the business of leasing or renting motor vehicles to […]
(35 ILCS 110/1) (from Ch. 120, par. 439.31) Sec. 1. This Act shall be known and may be cited as the “Service Use Tax Act”, and the tax imposed by this Act may be referred to as the “Service Use Tax”. (Source: Laws 1961, p. 1757.) (35 ILCS 110/2) (from Ch. 120, par. 439.32) […]
(35 ILCS 115/1) (from Ch. 120, par. 439.101) Sec. 1. This Act shall be known and may be cited as the “Service Occupation Tax Act”, and the tax imposed by this Act may be referred to as the “Service Occupation Tax”. (Source: Laws 1961, p. 1745.) (35 ILCS 115/2) (from Ch. 120, par. 439.102) […]
(35 ILCS 120/1) (from Ch. 120, par. 440) Sec. 1. Definitions. “Sale at retail” means any transfer of the ownership of or title to tangible personal property to a purchaser, for the purpose of use or consumption, and not for the purpose of resale in any form as tangible personal property to the extent not […]
(35 ILCS 130/1) (from Ch. 120, par. 453.1) Sec. 1. For the purposes of this Act: “Brand Style” means a variety of cigarettes distinguished by the tobacco used, tar and nicotine content, flavoring used, size of the cigarette, filtration on the cigarette or packaging. Until July 1, 2012, and beginning July 1, 2013, “cigarette”, means […]
(35 ILCS 135/1) (from Ch. 120, par. 453.31) Sec. 1. For the purpose of this Act, unless otherwise required by the context: “Use” means the exercise by any person of any right or power over cigarettes incident to the ownership or possession thereof, other than the making of a sale thereof in the course of […]
(35 ILCS 140/0.01) (from Ch. 120, par. 453.110) Sec. 0.01. This Article may be cited as the Home Rule Cigarette Tax Restriction Act. (Source: P.A. 86-1324.) (35 ILCS 140/1) (from Ch. 120, par. 453.111) Sec. 1. If any home rule unit imposes a tax based upon the selling price of cigarettes, such selling price […]
(35 ILCS 145/1) (from Ch. 120, par. 481b.31) Sec. 1. This Act may be cited as the Hotel Operators’ Occupation Tax Act. The tax herein imposed shall be in addition to all other occupation or privilege taxes imposed by the State of Illinois or by any municipal corporation or political subdivision thereof. (Source: P.A. 86-1475.) […]
(35 ILCS 150/0.01) (from Ch. 120, par. 1500) Sec. 0.01. Short title. This Act may be cited as the Use and Occupation Tax Refund Act. (Source: P.A. 86-1324.) (35 ILCS 150/1) (from Ch. 120, par. 1501) Sec. 1. Every real estate developer-builder who has paid a use tax or reimbursed a retailer for any […]
(35 ILCS 155/1) (from Ch. 120, par. 1701) Sec. 1. This Act shall be known and may be cited as the “Automobile Renting Occupation and Use Tax Act”. (Source: P.A. 82-703.) (35 ILCS 155/2) (from Ch. 120, par. 1702) Sec. 2. Definitions. “Renting” means any transfer of the possession or right to possession of […]
(35 ILCS 160/1) Sec. 1. Short title. This Act may be cited as the Direct Pay Permit Implementation Act. (Source: P.A. 90-682, eff. 1-1-99.) (35 ILCS 160/5) Sec. 5. Direct pay permit pilot program. The Department of Revenue shall implement a pilot direct pay permit program as a means of collecting State and local […]
(35 ILCS 165/5) Sec. 5. Short title. This Act may be cited as the Governmental Tax Reform Validation Act. (Source: P.A. 91-51, eff. 6-30-99.) (35 ILCS 165/10) Sec. 10. Re-enactment; findings; purpose; validation. (a) The General Assembly finds and declares that: (1) The amendatory provisions of this Act were first enacted by Public Act […]
(35 ILCS 171/1) Sec. 1. Short title. This Act may be cited as the Simplified Sales and Use Tax Administration Act. (Source: P.A. 92-221, eff. 8-2-01.) (35 ILCS 171/2) Sec. 2. Definitions. As used in this Act: (a) “Agreement” means the Streamlined Sales and Use Tax Agreement as amended and adopted on January 27, […]
(35 ILCS 175/1) Sec. 1. Short title. This Act may be cited as the Live Adult Entertainment Facility Surcharge Act. (Source: P.A. 97-1035, eff. 1-1-13.) (35 ILCS 175/3) Sec. 3. Findings. It is the intent of the General Assembly to ameliorate the negative secondary effects associated with the consumption of alcoholic beverages on the […]
(35 ILCS 180/1) Sec. 1. Short title. This Act may be cited as the Rental Purchase Agreement Occupation and Use Tax Act. (Source: P.A. 100-437, eff. 1-1-18.) (35 ILCS 180/5) Sec. 5. Definitions. As used in this Act: “Consumer” means an individual who leases personal property under a rental-purchase agreement. “Department” means the Department […]
