35 ILCS 120/ – Retailers' Occupation Tax Act | Midpage

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Illinois Compiled Statutes

120

35 ILCS 120/

Retailers' Occupation Tax Act

1.05Legislative intent; leases 1Definitions 1035 Ilcs 120/10 1135 Ilcs 120/11 11a35 ILCS 120/11a 1235 Ilcs 120/12 13.535 Ilcs 120/13.5 13.7Rulemaking 13Criminal penalties 1435 Ilcs 120/14 1a-135 ILCS 120/1a-1 1a35 ILCS 120/1a 1c35 ILCS 120/1c 1d35 ILCS 120/1d 1e35 ILCS 120/1e 1f35 ILCS 120/1f 1gApplication for exemption identification number 1h35 ILCS 120/1h 1i35 ILCS 120/1i 1j.1Exemption; jet fuel used in the operation of high impact service facilities 1j.2Exceptions 1jExemption - Machinery or Equipment used in the operation of high impact service facilities 1k35 ILCS 120/1k 1m35 ILCS 120/1m 1n35 ILCS 120/1n 1oAircraft support center exemption 1p35 ILCS 120/1p 1qBuilding materials exemption; Illiana Expressway public private partnership 1rBuilding materials exemption; public-private partnership transportation projects 1sBuilding materials exemption; South Suburban Airport public-private partnership 2-10.535 Ilcs 120/2-10.5 2-10Rate of tax 2-12Location where retailer is deemed to be engaged in the business of selling 2-13Remote Retailer Amnesty Program 2-15Photoprocessing 2-20Bullion 2-22Certification of airport-related purpose 2-25Computer software 2-27Prepaid telephone calling arrangements 2-29Quantum computing campus building materials exemption 2-30Graphic arts production 2-35Production agriculture 2-40Purchaser refunds 2-45Manufacturing and assembly exemption 2-5.5Food and drugs sold by not-for-profit organizations; exemption 2-5Exemptions 2-50Rolling stock exemption 2-51Motor vehicles; trailers; use as rolling stock definition 2-54Building materials exemption; River Edge Redevelopment Zones 2-55Serviceman transfer 2-6Building materials exemption; intermodal terminal facility areas 2-60Interstate commerce exemption 2-65Liability because of amendatory Act 2-7Aggregate manufacturing exemption 2-70Sunset of exemptions, credits, and deductions 2-8Sales tax holiday items 2-9Hospital exemption 2Tax imposed 2aRegistration of retailers 2b35 ILCS 120/2b 2cResales of tangible personal property 2dTax prepayment by motor fuel retailer 2e35 ILCS 120/2e 2f35 ILCS 120/2f 2g35 ILCS 120/2g 2h35 ILCS 120/2h 2i35 ILCS 120/2i 2jSorbent purchasing reports 335 Ilcs 120/3 435 Ilcs 120/4 535 Ilcs 120/5 5a35 ILCS 120/5a 5bState Tax Lien Index 5c35 ILCS 120/5c 5d35 ILCS 120/5d 5e35 ILCS 120/5e 5f35 ILCS 120/5f 5g35 ILCS 120/5g 5i35 ILCS 120/5i 5j35 ILCS 120/5j 5kBuilding materials exemption; enterprise zone 5lBuilding materials exemption; High Impact Business 5mBuilding materials exemption; REV Illinois projects 5nBuilding materials exemption; microchip and semiconductor manufacturing 6Credit memorandum or refund 6a35 ILCS 120/6a 6b35 ILCS 120/6b 6c35 ILCS 120/6c 6dDeduction for uncollectible debt 735 Ilcs 120/7 835 Ilcs 120/8 935 Ilcs 120/9