Ill. Admin. Code. tit 86, § 330.105 - Registration and Returns

a) A serviceman's registration under the Service Occupation Tax Act

$$35 ILCS 115$$

or the Retailers' Occupation Tax Act

$$35 ILCS 120$$

is sufficient for the purposes of Section 4.03(f) of the Regional Transportation Authority Act. No special registration for the Regional Transportation Authority Service Occupation Tax is required.

b) The information required for the Regional Transportation Authority Service Occupation Tax may be furnished on the taxpayer's Service Occupation Tax return form.

c) Aviation fuel returns shall be filed in accordance with Section 9 of the Service Occupation Tax Act and 86 Ill. Adm. Code 130.541 except that the retailer's discount is not allowed for taxes paid on aviation fuel that are subject to the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133.

$$70 ILCS 3615/4.03(f)$$

(Source: Amended at 49 Ill. Reg. 3232, effective February 26, 2025)