Amnesty Program In General - Section 520.101 and Section 520.105

Section 520.101 Amnesty Program In General; Section 520.105 Amnesty Program Requirements

  • 1st Notice Begins: 8/16/2019
  • 1st Notice Ends: 9/29/2019
  • 2nd Notice Begins:
  • Formal JCAR Meeting:
  • Final Rule Adopted:

Cigarette Tax Act - 86 Ill. Adm Code 440 - Section 440.10

Section 440.10 Nature and Rate of Tax

  • 1st Notice Begins: 11/22/2019
  • 1st Notice Ends: 1/6/2020
  • 2nd Notice Begins: 1/21/2020
  • Formal JCAR Meeting:
  • Final Rule Adopted:

Cigarette Use Tax Act / 86 Ill. Adm Code 450 - Section 450.10

Section 450.10 Nature and Rate of Tax

  • 1st Notice Begins: 11/15/2019
  • 1st Notice Ends: 12/30/2019
  • 2nd Notice Begins: 1/21/2020
  • Formal JCAR Meeting:
  • Final Rule Adopted:

County Motor Fuel Tax / 86 Ill. Adm Code 695 - Section 695.101

Section 695.101 Nature of the County Motor Fuel Tax; Section 695.105 Registration and Returns; Section 695.115 Jurisdictional Questions

  • 1st Notice Begins: 11/15/2019
  • 1st Notice Ends: 12/30/2019
  • 2nd Notice Begins:
  • Formal JCAR Meeting:
  • Final Rule Adopted:

Liquor Control Act / Allow ILCC to witness liquor destruction

Section 420.80 - Executive Order No. 2003-9 transferred clerks, management and staff support, employees, and other resources from the State Commission to the Department of Revenue. P.A. 100-1050, effective July 1, 2019, supersedes Executive Order No. 2003-9. P.A. 100-1050 makes the Liquor Control Commission an independent commission with 3 commissioners and an Executive Director, all to be appointed by the Governor. The Liquor Control Commission is responsible for administering and enforcing the Liquor Control Act, except for Article VIII. The Department of Revenue remains responsible for administering and enforcing the taxes imposed in Article VIII. Because authority for administering the Act is vested in two agencies, Section 420.80 is being amended to allow representatives of the Liquor Control Commission to witness the destruction of alcoholic liquors. The rule is also being amended to allow Department of Revenue and Commission representatives to provide prior approval of destruction of alcoholic liquors, thus eliminating the need for a representative to be present to witness the actual destruction of the alcoholic liquor.

  • 1st Notice Begins: 8/26/2019
  • 1st Notice Ends: 10/18/2019
  • 2nd Notice Begins: 11/6/2019
  • Formal JCAR Meeting: 12/17/2019
  • Final Rule Adopted: 12/23/2019

Motor Fuel Tax / 86 Ill. Adm Code 500 - Section 500.100, 500.200, 500.335

Section 500.100 Definitions; Section 500.200 Basis and Rate of the Motor Fuel Tax; Section 500.335 Quarterly Payment and Reporting;

  • 1st Notice Begins: 8/16/2019
  • 1st Notice Ends: 10/18/2019
  • 2nd Notice Begins: 11/26/2019
  • Formal JCAR Meeting: 12/17/2019
  • Final Rule Adopted:

Parking Excise Tax / 86 Ill. Adm Code 195 - Section 195.100, 195.105, 195.110, 195.115, 195.120, 195.125, 195.130, 195.135, 195.140, 195.145, 195.150

Section 195.100 Nature of the Tax; Section 195.105 Definitions; Section 195.110 Tax Imposed; Section 195.115 Exemption from Tax; Section 195.120 Collection of Tax; Section 195.125 Filing of Returns;  Section 195.130 Books and Records; Section 195.135 Registration of Operators; Section 195.140 Revocation of Certificate of Registration; Section 195.145 Valet Services; Section 195.150 Incorporation by reference

  • 1st Notice Begins: 11/15/2019
  • 1st Notice Ends: 12/30/2019
  • 2nd Notice Begins:
  • Formal JCAR Meeting:
  • Final Rule Adopted:

Retailers' Occupation Tax / 86 Ill. Adm Code 130 - Section 130.330, 130.1957

Section 130.330 Manufacturing Machinery and Equipment; Section 130.1957 Tangible Personal Property Used in the Construction or Operation of Data Centers.

  • 1st Notice Begins: 11/15/2019
  • 1st Notice Ends: 12/30/2019
  • 2nd Notice Begins: 1/21/2020
  • Formal JCAR Meeting:
  • Final Rule Adopted:

Retailers’ Occupation Tax / Trade in Credit

Sections 130.425; 130.455 - This rulemaking implements the provisions of P.A. 101-31 that, effective with sales made on or after January 1, 2020, imposes a $10,000 limit on the credit allowed to reduce the taxable selling price when a first division motor vehicle is traded in on the purchase of another motor vehicle.

  • 1st Notice Begins: 1/10/2020
  • 1st Notice Ends: 2/23/2020
  • 2nd Notice Begins:
  • Formal JCAR Meeting:
  • Final Rule Adopted:

Settlement Bureau / 86 Ill. Adm Code 216 - Section 216.100, 216.105, 216.110, 216.115, 216.120, 216.125, 216.130, 216.135, 216.140 and 216.145

Section 216.100 Settlement Bureau; Section 216.105 Composition of the Settlement Bureau; Section 216.110 Representation of the Taxpayer Before the Settlement Bureau; Section 216.115 Procedure for Requesting Settlement; Section 216.120 Settlement Bureau Procedures and Timelines; Section 216.125 Settlement Decisions; Section 216.130 Conferences Before the Settlement Bureau; Section 216.135 Notice; Section 216.140 Closing Agreement; Section 216.145 Informal Review Precluded;    

  • 1st Notice Begins: 1/25/2019
  • 1st Notice Ends: 3/11/2019
  • 2nd Notice Begins:
  • Formal JCAR Meeting:
  • Final Rule Adopted:

Tobacco Products Tax Act of 1995 / Electronic cigarettes and tax rate changes

Sections 660.5; 660.10; 660.19 - Sections 660.5 and 660.10 are Amended and Section 660.19 is created to implement changes to Tobacco Products Tax Act of 1995 made by P.A. 101-0031. P.A. 101-0031, effective July 1, 2019, increased the tax on little cigars from 99 mills per little cigar to 149 mills per little cigar ($1.98 per package of 20 little cigars to $2.98 per package of 20 little cigars). All moneys received by the Department under the Tobacco Products Tax Act from the additional 50 mills tax per little cigar are to be paid in accordance with Section 2 of the Cigarette Tax Act.

P.A. 101-0031 also defines “electronic cigarettes” and adds electronic cigarettes to the definition of “tobacco products.” Beginning July 1, 2019, the tax on electronic cigarettes is at the rate of 15% of the wholesale price of electronic cigarettes sold or otherwise disposed of to consumers.

A new Section 660.19 regarding electronic cigarettes is created to respond to changes made by the Act. Because retailers of electronic cigarettes historically have not been subject to regulation, the new section makes it clear that Part 660 applies to distributors and retailers of electronic cigarettes. The new section addresses electronic cigarettes marketed as therapeutic products under the Compassionate Use of Medical Cannabis Program Act, the taxation of components or parts that can be used to build electronic cigarettes, registration of distributors and retailers, and the content of invoices issued by distributors to retailers of electronic cigarettes.

  • 1st Notice Begins: 12/2/2019
  • 1st Notice Ends: 1/15/2020
  • 2nd Notice Begins: 1/21/2020
  • Formal JCAR Meeting:
  • Final Rule Adopted:

Uniform Penalty And Interest / PA 91-203, 93-32, 93-1068, 98-425, and 99-335 Updates

Sections 700.100; 700.105; 700.110; 700.200; 700.210; 700.220; 700.230; 700.300; 700.305; 700.310; 700.315; 700.320; 700.330; 700.340; 700.350; 700.400; 700.500 - This rulemaking updates the UPIA regulations to reflect amendments to the UPIA in Public Acts 91-203, 93-32, 93-1068, 98-425, and 99-335.

  • 1st Notice Begins: 8/23/2019
  • 1st Notice Ends: 10/7/2019
  • 2nd Notice Begins: 10/22/2019
  • Formal JCAR Meeting: 11/12/2019
  • Final Rule Adopted: 11/26/2019

Use Tax / Trade in Credit

Sections 150.201; 150.1101 - This rulemaking implements the provisions of P.A. 101-31 that, effective with sales made on or after January 1, 2020, imposes a $10,000 limit on the credit allowed to reduce the taxable selling price when a first division motor vehicle is traded in on the purchase of another motor vehicle.

  • 1st Notice Begins: 1/10/2020
  • 1st Notice Ends: 2/23/2020
  • 2nd Notice Begins:
  • Formal JCAR Meeting:
  • Final Rule Adopted: