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Proposed Rules
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Automobile Renting Occupation Tax / Impose a $1,000-per-month cap on the discount automobile rentors may claim
This rulemaking implements the provisions of P.A. 103-592 that impose a $1,000-per-month cap, effective January 1, 2025, on the discount automobile rentors may claim when remitting taxes to the Department as reimbursement for the expenses incurred in keeping records, preparing and filing returns, remitting the tax and supplying data to the Department on request (“vendor’s discount”). The corresponding return on which the vendor’s discount is capped at $1,000 per month is Form ART-1.
- 1st Notice Begins: 01/10/2025
- 1st Notice Ends: 02/24/2025
- 2nd Notice Submitted: 03/21/2025
- Formal JCAR Meeting: 04/08/2025
- Final Rule:
Automobile Renting Occupation Tax / Implementing the Automobile Renting Occupation and Use Tax Act
The rulemaking amends 86 Ill. Adm. Code 180, the Automobile Renting Occupation Tax rules, to reflect changes to the Act enacted by Public Act 103-520. Public Act 103-520 excludes peer-to-peer car sharing, as defined in Section 5 of the Car-Sharing Program Act (815 ILCS 312), from the Automobile Renting Occupation Tax if tax due on the automobile under the Retailers’ Occupation Tax or Use Tax Act was paid upon the purchase of the automobile or when the automobile was brought into Illinois. This rulemaking also clarifies existing text, updates citations, and adds a new section on administration and enforcement of the Act.
- 1st Notice Begins: 10/18/2024
- 1st Notice Ends: 12/02/2024
- 2nd Notice Submitted: 12/19/2024
- Formal JCAR Meeting: 01/14/2025
- Final Rule:
Automobile Renting Use Tax / Excludes peer-to-peer car sharing as defined in the Car-Sharing Program Act
The rulemaking amends 86 Ill. Adm. Code 190, the Automobile Renting Use Tax rules, to reflect changes enacted by Public Act 103-520, effective January 1, 2024. Public Act 103-520 excludes peer-to-peer car sharing, as defined in Section 5 of the Car-Sharing Program Act (815 ILCS 312), from the Automobile Renting Use Tax if tax due on the automobile under the Retailers’ Occupation Tax or Use Tax Act was paid either upon the purchase of the automobile or when the automobile was brought into Illinois. This rulemaking also clarifies existing text, updates citations, and adds a new section on administration and enforcement of the Act.
- 1st Notice Begins: 10/18/2024
- 1st Notice Ends: 12/02/2024
- 2nd Notice Submitted: 12/19/2024
- Formal JCAR Meeting: 01/14/2025
- Final Rule:
County Motor Fuel Tax / Impose a $1,000-per-month cap on the discount retailers may claim
This rulemaking implements the provisions of P.A. 103-592 that impose a $1,000-per-month cap, effective January 1, 2025, on the discount retailers may claim when remitting County Motor Fuel Tax as reimbursement for the expenses incurred in keeping records, preparing and filing returns, remitting the tax and supplying data to the Department on request (“vendor’s discount”). The corresponding returns on which the vendor’s discount is capped at $1,000 per month are Form CMFT-1.
- 1st Notice Begins: 01/10/2025
- 1st Notice Ends: 02/24/2025
- 2nd Notice Submitted: 03/21/2025
- Formal JCAR Meeting: 04/08/2025
- Final Rule:
Home Rule Municipal Retailers’ Occupation Tax / Changed the tax obligation for retailers making sales to Illinois customers from outside of this State
This rulemaking implements Public Act 103-983, which changed the tax obligation for retailers maintaining a place of business in this State making sales to Illinois customers from outside of this State. Prior to January 1, 2025, such sales were subject to Use Tax only. On and after January 1, 2025, these retailers incur destination-based retailers’ occupation tax on these sales. This rulemaking also amends the Department’s sourcing rules related to the lease of tangible personal property in this State as enacted by Public Act 103-592 (Article 75).
- 1st Notice Begins: 02/07/2025
- 1st Notice Ends: 03/24/2025
- 2nd Notice Submitted:
- Formal JCAR Meeting:
- Final Rule:
Illinois Gives Tax Credit Act / Implements the Illinois Gives Tax Credit Act
This rulemaking implements the Illinois Gives Tax Credit Act adopted by Public Act 103-0592.
- 1st Notice Begins: 12/27/2024
- 1st Notice Ends: 02/10/2025
- 2nd Notice Submitted:
- Formal JCAR Meeting:
- Final Rule:
Income Tax / Expand eligibility to include volunteer disaster relief workers
This rulemaking incorporates the changes made by P.A. 103-0592 to expand eligibility to include volunteer disaster relief workers.
- 1st Notice Begins: 12/13/2024
- 1st Notice Ends: 01/27/2025
- 2nd Notice Submitted: 02/18/2025
- Formal JCAR Meeting: 03/04/2025
- Final Rule:
Leveling the Playing Field for Illinois Retail Act / Changed the tax obligation for retailers making sales to Illinois customers from outside of this State
This rulemaking implements Public Act 103-983, which changed the tax obligation for retailers maintaining a place of business in this State making sales to Illinois customers from outside of this State. Prior to January 1, 2025, such sales were subject to Use Tax only. On and after January 1, 2025, these retailers incur destination-based retailers’ occupation tax on these sales.
- 1st Notice Begins: 12/13/2024
- 1st Notice Ends: 01/27/2025
- 2nd Notice Submitted: 02/18/2025
- Formal JCAR Meeting: 03/04/2025
- Final Rule:
Leveling the Playing Field for Illinois Retail Act / Impose a $1,000-per-month cap on the discount retailers may claim
This rulemaking implements the provisions of P.A. 103-592 that impose a $1,000-per-month cap, effective January 1, 2025, on the discount retailers may claim when remitting certain taxes to the Department as reimbursement for the expenses incurred in keeping records, preparing and filing returns, remitting the tax and supplying data to the Department on request (“vendor’s discount”). The corresponding returns on which the vendor’s discount is capped at $1,000 per month are Form ST-1 for non-titled property other than aviation fuel and cannabis; Form ST-70 for aviation fuel; Form CD-1 for cannabis; and Forms ST-556/ST-556-LSE for titled property.
- 1st Notice Begins: 01/10/2025
- 1st Notice Ends: 02/24/2025
- 2nd Notice Submitted: 03/21/2025
- Formal JCAR Meeting: 04/08/2025
- Final Rule:
Municipal Motor Fuel Tax / Impose a $1,000-per-month cap on the discount retailers may claim
This rulemaking implements the provisions of P.A. 103-592 that impose a $1,000-per-month cap, effective January 1, 2025, on the discount retailers may claim when remitting Municipal Motor Fuel Tax as reimbursement for the expenses incurred in keeping records, preparing and filing returns, remitting the tax and supplying data to the Department on request (“vendor’s discount”). The corresponding returns on which the vendor’s discount is capped at $1,000 per month are Form MMFT-1.
- 1st Notice Begins: 01/10/2025
- 1st Notice Ends: 02/24/2025
- 2nd Notice Submitted: 03/21/2025
- Formal JCAR Meeting: 04/08/2025
- Final Rule:
Rental Purchase Agreement Occupation and Use Tax / Impose a $1,000-per-month cap on the discount merchants may claim
This rulemaking implements the provisions of P.A. 103-592 that impose a $1,000-per-month cap, effective January 1, 2025, on the discount merchants may claim when remitting tax to the Department as reimbursement for the expenses incurred in keeping records, preparing and filing returns, remitting the tax and supplying data to the Department on request (“vendor’s discount”). The corresponding return on which the vendor’s discount is capped at $1,000 per month is Form ST-201.
- 1st Notice Begins: 01/10/2025
- 1st Notice Ends: 02/24/2025
- 2nd Notice Submitted: 03/21/2025
- Formal JCAR Meeting: 04/08/2025
- Final Rule:
Retailers' Occupation Tax / Changed the tax obligation for retailers making sales to Illinois customers from outside of this State
This rulemaking implements Public Act 103-983, which changed the tax obligation for retailers maintaining a place of business in this State making sales to Illinois customers from outside of this State. Prior to January 1, 2025, such sales were subject to Use Tax only. On and after January 1, 2025, these retailers incur destination-based retailers’ occupation tax on these sales.
- 1st Notice Begins: 02/07/2025
- 1st Notice Ends: 03/24/2025
- 2nd Notice Submitted:
- Formal JCAR Meeting:
- Final Rule:
Retailers' Occupation Tax / Impose a $1,000-per-month cap on the discount retailers may claim
This rulemaking implements the provisions of P.A. 103-592 that impose a $1,000-per-month cap, effective January 1, 2025, on the discount retailers may claim when remitting certain taxes to the Department as reimbursement for the expenses incurred in keeping records, preparing and filing returns, remitting the tax and supplying data to the Department on request (“vendor’s discount”). The corresponding returns on which the vendor’s discount is capped at $1,000 per month are Form ST-1 for non-titled property other than aviation fuel and cannabis; Form ST-70 for aviation fuel; Form CD-1 for cannabis; and Forms ST-556/ST-556-LSE for titled property.
- 1st Notice Begins: 01/10/2025
- 1st Notice Ends: 02/24/2025
- 2nd Notice Submitted: 03/21/2025
- Formal JCAR Meeting: 04/08/2025
- Final Rule:
Retailers' Occupation Tax / Regarding active-duty military and home-delivered meals
This rulemaking amends 86 Ill. Adm. Code 140.125 to update the added exemptions to the SOT by Public Acts 103-0384 and 103-0643 for active-duty military and home-delivered meals. This rulemaking repeals 86 Ill. Adm. Code 140.124 as those exemptions ended in 2005. This rulemaking also contains technical corrections to statutory text and citations.
- 1st Notice Begins: 12/13/2024
- 1st Notice Ends: 01/27/2025
- 2nd Notice Submitted: 02/07/2025
- Formal JCAR Meeting: 03/04/2025
- Final Rule:
Retailers' Occupation Tax / Regarding active-duty military and home-delivered meals
This rulemaking amends 86 Ill. Adm. Code 130.120 to update the list of exemptions from the Retailers' Occupation Tax with additions made by Public Acts 103-0384 and 103-0643 for active-duty military and home-delivered meals. This rulemaking repeals 86 Ill. Adm. Code 130.341 as those exemptions ended in 2005. This rulemaking also contains technical corrections to statutory text and citations.
- 1st Notice Begins: 12/13/2024
- 1st Notice Ends: 01/27/2025
- 2nd Notice Submitted: 02/07/2025
- Formal JCAR Meeting: 03/04/2025
- Final Rule:
Retailers' Occupation Tax / Regarding the annual review process for Direct Pay Permit holders
This new Section 130.2532 implements Public Act 103-0966 and provides guidance, including examples, regarding the annual review process for Direct Pay Permit holders, the filing of amended returns, and $6,000 penalty for noncompliance.
- 1st Notice Begins: 12/06/2024
- 1st Notice Ends: 01/20/2025
- 2nd Notice Submitted: 01/23/2025
- Formal JCAR Meeting: 03/04/2025
- Final Rule:
Secure Choice Savings Program Act / Ordinary business care definition addition
The rulemaking adds a definition of ordinary business care and makes other grammatical changes.
- 1st Notice Begins: 11/08/2024
- 1st Notice Ends: 12/23/2024
- 2nd Notice Submitted: 02/18/2025
- Formal JCAR Meeting: 03/04/2025
- Final Rule:
Service Occupation Tax / Impose a $1,000-per-month cap on the discount servicemen may claim
This rulemaking implements the provisions of P.A. 103-592 that impose a $1,000-per-month cap, effective January 1, 2025, on the discount servicemen may claim when remitting certain taxes to the Department as reimbursement for the expenses incurred in keeping records, preparing and filing returns, remitting the tax and supplying data to the Department on request (“vendor’s discount”). The corresponding returns on which the vendor’s discount is capped at $1,000 per month are Form ST-1 for non-titled property other than aviation fuel and cannabis; Form ST-70 for aviation fuel; Form CD-1 for cannabis; and Forms ST-556/ST-556-LSE for titled property.
- 1st Notice Begins: 01/10/2025
- 1st Notice Ends: 02/24/2025
- 2nd Notice Submitted: 03/21/2025
- Formal JCAR Meeting: 04/08/2025
- Final Rule:
Service Use Tax / Impose a $1,000-per-month cap on the discount servicemen may claim
This rulemaking implements the provisions of P.A. 103-592 that impose a $1,000-per-month cap, effective January 1, 2025, on the discount servicemen may claim when remitting certain taxes to the Department as reimbursement for the expenses incurred in keeping records, preparing and filing returns, remitting the tax and supplying data to the Department on request (“vendor’s discount”). The corresponding returns on which the vendor’s discount is capped at $1,000 per month are Form ST-1 for non-titled property other than aviation fuel and cannabis; Form ST-70 for aviation fuel; Form CD-1 for cannabis; and Forms ST-556/ST-556-LSE for titled property.
- 1st Notice Begins: 01/10/2025
- 1st Notice Ends: 02/24/2025
- 2nd Notice Submitted: 03/21/2025
- Formal JCAR Meeting: 04/08/2025
- Final Rule:
Use Tax / Changed the tax obligation for retailers making sales to Illinois customers from outside of this State
This rulemaking implements Public Act 103-983, which changed the tax obligation for retailers maintaining a place of business in this State making sales to Illinois customers from outside of this State. Prior to January 1, 2025, such sales were subject to Use Tax only. On and after January 1, 2025, these retailers incur destination-based retailers’ occupation tax on these sales.
- 1st Notice Begins: 02/07/2025
- 1st Notice Ends: 03/24/2025
- 2nd Notice Submitted:
- Formal JCAR Meeting:
- Final Rule:
Use Tax / Impose a $1,000-per-month cap on the discount retailers may claim
This rulemaking implements the provisions of P.A. 103-592 that impose a $1,000-per-month cap, effective January 1, 2025, on the discount retailers may claim when remitting certain taxes to the Department as reimbursement for the expenses incurred in keeping records, preparing and filing returns, remitting the tax and supplying data to the Department on request (“vendor’s discount”). The corresponding returns on which the vendor’s discount is capped at $1,000 per month are Form ST-1 for non-titled property other than aviation fuel and cannabis; Form ST-70 for aviation fuel; Form CD-1 for cannabis; and Forms ST-556/ST-556-LSE for titled property.
- 1st Notice Begins: 01/10/2025
- 1st Notice Ends: 02/24/2025
- 2nd Notice Submitted: 03/21/2025
- Formal JCAR Meeting: 04/08/2025
- Final Rule: