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Tax Library
IL
Illinois Administrative code
Title 86
Chapter I
Part 130
Subpart S

Specific Applications

Subpart S - Specific ApplicationsSubpart S - Specific Applications

Subpart R - Power of Attorney Subpart T - Direct Payment Program

Section 130.1901 - Addition Agents to Plating Baths Section 130.1905 - Agricultural Producers Section 130.1910 - Antiques, Curios, Art Work, Collectors' Coins, Collectors' Postage Stamps and Like Articles Section 130.1915 - Auctioneers and Agents Section 130.1920 - Barbers and Beauty Shop Operators Section 130.1925 - Blacksmiths Section 130.1930 - Chiropodists, Osteopaths, and Chiropractors Section 130.1934 - Community Water Supply Section 130.1935 - Computer Software Section 130.1940 - Construction Contractors and Real Estate Developers Section 130.1945 - Co-operative Associations Section 130.1946 - Tangible Personal Property Used or Consumed in Graphic Arts Production Within Enterprise Zones Located in a County of More Than 4,000 Persons and Less Than 45,000 Persons Section 130.1947 - Tangible Personal Property Used or Consumed in the Process of Manufacturing and Assembly Within Enterprise Zones or by High Impact Businesses Section 130.1948 - Tangible Personal Property Used or Consumed in the Operation of Pollution Control Facilities Located Within Enterprise Zones Section 130.1949 - Sales of Building Materials Incorporated Into the South Suburban Airport Section 130.1950 - Sales of Building Materials Incorporated Into the Illiana Expressway Section 130.1951 - Sales of Building Materials Incorporated Into Real Estate Within Enterprise Zones Section 130.1952 - Sales of Building Materials to a High Impact Business Section 130.1953 - Sales of Building Materials to Be Incorporated Into a Redevelopment Project Area Within an Intermodal Terminal Facility Area Section 130.1954 - Sales of Building Materials Incorporated Into Real Estate Within River Edge Redevelopment Zones Section 130.1955 - Farm Chemicals Section 130.1956 - Dentists Section 130.1957 - Tangible Personal Property Used in the Construction or Operation of Data Centers Section 130.1958 - Sales of Building Materials to Be Incorporated Into Real Estate in a Qualified Facility Under the Manufacturing Illinois Chips for Real Opportunity (micro) Act Section 130.1959 - Sales of Building Materials to Be Incorporated Into a Rev Illinois Project Under the Reimagining Energy and Vehicles in Illinois Act Section 130.1960 - Finance Companies and Other Lending Agencies – Installment Contracts – Bad Debts Section 130.1965 - Florists and Nurserymen Section 130.1970 - Hatcheries Section 130.1971 - Sellers of Pets and the Like Section 130.1975 - Operators of Games of Chance and Their Suppliers Section 130.1980 - Optometrists and Opticians Section 130.1985 - Pawnbrokers Section 130.1990 - Peddlers, Hawkers, and Itinerant Vendors Section 130.1995 - Personalizing Tangible Personal Property Section 130.2000 - Persons Engaged in the Printing, Graphic Arts or Related Occupations, and Their Suppliers Section 130.2004 - Sales to Nonprofit Arts or Cultural Organizations Section 130.2005 - Persons Engaged in Nonprofit Service Enterprises and in Similar Enterprises Operated as Businesses, and Suppliers of Such Persons Section 130.2006 - Sales by Teacher-sponsored Student Organizations Section 130.2007 - Exemption Identification Numbers Section 130.2008 - Sales by Nonprofit Service Enterprises Section 130.2009 - Personal Property Purchased Through Certain Fundraising Events for the Benefit of Certain Schools Section 130.2010 - Persons Who Rent or Lease the Use of Tangible Personal Property to Others Section 130.2011 - Sales to Persons Who Lease Tangible Personal Property to Exempt Hospitals – Obsolete Beginning January 1, 2025 Section 130.2012 - Sales to Persons Who Lease Tangible Personal Property to Governmental Bodies Section 130.2013 - Persons in the Business of Both Renting and Selling Tangible Personal Property – Tax Liabilities, Credit Section 130.2015 - Persons Who Repair or Otherwise Service Tangible Personal Property Section 130.2020 - Physicians and Surgeons Section 130.2025 - Picture-framers Section 130.2030 - Public Amusement Places Section 130.2035 - Registered Pharmacists and Druggists Section 130.2040 - Retailers of Clothing Section 130.2045 - Retailers on Premises of the Illinois State Fair, County Fairs, Art Shows, Flea Markets and the Like Section 130.2050 - Sales and Gifts by Employers to Employees Section 130.2055 - Sales by Governmental Bodies Section 130.2060 - Sales of Alcoholic Beverages, Motor Fuel and Tobacco Products Section 130.2065 - Sales of Automobiles for Use in Demonstration (repealed)Section 130.2070 - Sales of Containers, Wrapping and Packing Materials and Related Products Section 130.2075 - Sales to Construction Contractors, Real Estate Developers and Speculative Builders Section 130.2076 - Sales to Purchasers Performing Contracts With Governmental Bodies Section 130.2080 - Sales to Governmental Bodies, Foreign Diplomats and Consular Personnel Section 130.2081 - Tax-free Purchases by Exempt Entities, Their Employees and Representatives, and Documenting Sales to Exempt Entities, Their Employees and Representatives Section 130.2085 - Sales to or by Banks, Savings and Loan Associations and Credit Unions Section 130.2090 - Sales to Railroad Companies Section 130.2095 - Sellers of Gasohol, Coal, Coke, Fuel Oil and Other Combustibles Section 130.2100 - Sellers of Feed and Breeding Livestock Section 130.2101 - Sellers of Floor Coverings Section 130.2105 - Sellers of Newspapers, Magazines, Books, Sheet Music and Musical Recordings, and Their Suppliers; Transfers of Data Downloaded Electronically Section 130.2110 - Sellers of Seeds and Fertilizer Section 130.2115 - Sellers of Machinery, Tools and Special Order Items Section 130.2120 - Suppliers of Persons Engaged in Service Occupations and Professions Section 130.2125 - Discount Coupons, Gift Situations, Trading Stamps, Automobile Rebates and Dealer Incentives Section 130.2130 - Undertakers and Funeral Directors Section 130.2135 - Vending Machines Section 130.2140 - Vendors of Curtains, Slip Covers and Other Similar Items Made to Order Section 130.2145 - Vendors of Meals Section 130.2150 - Vendors of Memorial Stones and Monuments Section 130.2155 - Tax Liability of Sign Vendors Section 130.2156 - Vendors of Steam Section 130.2160 - Vendors of Tangible Personal Property Employed for Premiums, Advertising, Prizes, Etc.Section 130.2165 - Veterinarians Section 130.2170 - Warehousemen

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