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Tax Library
IL
Illinois Compiled Statutes
Chapter 35
35 Ilcs 120

Retailers' Occupation Tax Act.

35 Ilcs 120 - Retailers' Occupation Tax Act.35 Ilcs 120 - Retailers' Occupation Tax Act.

35 Ilcs 115 - Service Occupation Tax Act.35 Ilcs 125 - Gasohol Fuels Tax Abatement Act. (repealed by P.a. 90-605 and 90-606)

Sec. 1 - Definitions Sec. 1.05 - Legislative Intent; Leases Sec. 1a Sec. 1a-1 Sec. 1c Sec. 1d Sec. 1e - Subject to the Provisions of Section 1f, or Subject to the Provisions of Section 5 Sec. 1f Sec. 1g - Application for Exemption Identification Number Sec. 1h Sec. 1i Sec. 1j - Exemption - Machinery or Equipment Used in the Operation of High Impact Service Facilities Sec. 1j.1 - Exemption; Jet Fuel Used in the Operation of High Impact Service Facilities Sec. 1j.2 - Exceptions Sec. 1k Sec. 1m Sec. 1n Sec. 1o - Aircraft Support Center Exemption Sec. 1p - (repealed)Sec. 1q - Building Materials Exemption; Illiana Expressway Public Private Partnership Sec. 1r - Building Materials Exemption; Public-private Partnership Transportation Projects Sec. 1s - Building Materials Exemption; South Suburban Airport Public-private Partnership Sec. 2 - Tax Imposed Sec. 2-5 - Exemptions Sec. 2-5.5 - Food and Drugs Sold by Not-for-profit Organizations; Exemption Sec. 2-6 - Building Materials Exemption; Intermodal Terminal Facility Areas Sec. 2-7 - Aggregate Manufacturing Exemption Sec. 2-8 - Sales Tax Holiday Items Sec. 2-9 - Hospital Exemption Sec. 2-10 - Rate of Tax Sec. 2-10.5 Sec. 2-12 - Location Where Retailer Is Deemed to Be Engaged in the Business of Selling Sec. 2-13 - Remote Retailer Amnesty Program Sec. 2-15 - Photoprocessing Sec. 2-20 - Bullion Sec. 2-22 - Certification of Airport-related Purpose Sec. 2-25 - Computer Software Sec. 2-27 - Prepaid Telephone Calling Arrangements Sec. 2-29 - Quantum Computing Campus Building Materials Exemption Sec. 2-30 - Graphic Arts Production Sec. 2-35 - Production Agriculture Sec. 2-40 - Purchaser Refunds Sec. 2-45 - Manufacturing and Assembly Exemption Sec. 2-50 - Rolling Stock Exemption Sec. 2-51 - Motor Vehicles; Trailers; Use as Rolling Stock Definition Sec. 2-54 - Building Materials Exemption; River Edge Redevelopment Zones Sec. 2-55 - Serviceman Transfer Sec. 2-60 - Interstate Commerce Exemption Sec. 2-65 - Liability Because of Amendatory Act Sec. 2-70 - Sunset of Exemptions, Credits, and Deductions Sec. 2a - Registration of Retailers Sec. 2b Sec. 2c - Resales of Tangible Personal Property Sec. 2d - Tax Prepayment by Motor Fuel Retailer Sec. 2e Sec. 2f Sec. 2g - All Provisions of Sections 4 Through 13 Sec. 2h Sec. 2i Sec. 2j - Sorbent Purchasing Reports Sec. 3 Sec. 4 Sec. 5 Sec. 5a Sec. 5b - State Tax Lien Index Sec. 5c Sec. 5d Sec. 5e Sec. 5f Sec. 5g Sec. 5i Sec. 5j Sec. 5k - Building Materials Exemption; Enterprise Zone Sec. 5l - Building Materials Exemption; High Impact Business Sec. 5m - Building Materials Exemption; Rev Illinois Projects Sec. 5n - Building Materials Exemption; Microchip and Semiconductor Manufacturing Sec. 6 - Credit Memorandum or Refund Sec. 6a - Claims for Credit or Refund Shall Be Prepared and Filed Upon Forms Provided by the Department Sec. 6b Sec. 6c Sec. 6d - Deduction for Uncollectible Debt Sec. 7 Sec. 8 Sec. 9 Sec. 10 Sec. 11 Sec. 11a Sec. 12 Sec. 13 - Criminal Penalties Sec. 13.5 - (repealed)Sec. 13.7 - Rulemaking Sec. 14

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