Act
Retailers' Occupation Tax Act
- 35 ILCS 120/1— Definitions
- 35 ILCS 120/1.05— Legislative intent; leases
- 35 ILCS 120/1a
- 35 ILCS 120/1a-1
- 35 ILCS 120/1c
- 35 ILCS 120/1d
- 35 ILCS 120/1e
- 35 ILCS 120/1f
- 35 ILCS 120/1g— Application for exemption identification number
- 35 ILCS 120/1h
- 35 ILCS 120/1i
- 35 ILCS 120/1j— Exemption - Machinery or Equipment used in the operation of high impact service facilities
- 35 ILCS 120/1j.1— Exemption; jet fuel used in the operation of high impact service facilities
- 35 ILCS 120/1j.2— Exceptions
- 35 ILCS 120/1k
- 35 ILCS 120/1m— Subject to the provisions of Section 1k of this Act, machinery and equipment used in the operation of an aircraft maintenance facility as defined in Section 1k, located within an enterprise zone shall be exempt from the tax imposed by this Act
- 35 ILCS 120/1n
- 35 ILCS 120/1o— Aircraft support center exemption
- 35 ILCS 120/1p— (Repealed)
- 35 ILCS 120/1q— Building materials exemption; Illiana Expressway public private partnership
- 35 ILCS 120/1r— Building materials exemption; public-private partnership transportation projects
- 35 ILCS 120/1s— Building materials exemption; South Suburban Airport public-private partnership
- 35 ILCS 120/2— Tax imposed
- 35 ILCS 120/2-5— Exemptions
- 35 ILCS 120/2-5.5— Food and drugs sold by not-for-profit organizations; exemption
- 35 ILCS 120/2-6— Building materials exemption; intermodal terminal facility areas
- 35 ILCS 120/2-7— Aggregate manufacturing exemption
- 35 ILCS 120/2-8— Sales tax holiday items
- 35 ILCS 120/2-9— Hospital exemption
- 35 ILCS 120/2-10— Rate of tax
- 35 ILCS 120/2-10.5— Direct payment program; purchaser's providing of permit to retailer; retailer relieved of collecting use tax and local retailers' occupation tax reimbursements from purchaser; direct payment of retailers' occupation tax and local retailers' occupation tax by purchaser
- 35 ILCS 120/2-12— Location where retailer is deemed to be engaged in the business of selling
- 35 ILCS 120/2-13— Remote Retailer Amnesty Program
- 35 ILCS 120/2-15— Photoprocessing
- 35 ILCS 120/2-20— Bullion
- 35 ILCS 120/2-22— Certification of airport-related purpose
- 35 ILCS 120/2-25— Computer software
- 35 ILCS 120/2-27— Prepaid telephone calling arrangements
- 35 ILCS 120/2-29— Quantum computing campus building materials exemption
- 35 ILCS 120/2-30— Graphic arts production
- 35 ILCS 120/2-35— Production agriculture
- 35 ILCS 120/2-40— Purchaser refunds
- 35 ILCS 120/2-45— Manufacturing and assembly exemption
- 35 ILCS 120/2-50— Rolling stock exemption
- 35 ILCS 120/2-51— Motor vehicles; trailers; use as rolling stock definition
- 35 ILCS 120/2-54— Building materials exemption; River Edge Redevelopment Zones
- 35 ILCS 120/2-55— Serviceman transfer
- 35 ILCS 120/2-60— Interstate commerce exemption
- 35 ILCS 120/2-65— Liability because of amendatory Act
- 35 ILCS 120/2-70— Sunset of exemptions, credits, and deductions
- 35 ILCS 120/2a— Registration of retailers
- 35 ILCS 120/2b— The Department may, after notice and a hearing as provided herein, revoke the certificate of registration of any person who violates any of the provisions of this Act
- 35 ILCS 120/2c— Resales of tangible personal property
- 35 ILCS 120/2d— Tax prepayment by motor fuel retailer
- 35 ILCS 120/2e
- 35 ILCS 120/2f
- 35 ILCS 120/2g— All provisions of Sections 4 through 13.5 of this Act shall apply, as far as practicable, to returns filed pursuant to Section 2f
- 35 ILCS 120/2h
- 35 ILCS 120/2i
- 35 ILCS 120/2j— Sorbent purchasing reports
- 35 ILCS 120/3
- 35 ILCS 120/4— As soon as practicable after any return is filed, the Department shall examine such return and shall, if necessary, correct such return according to its best judgment and information
- 35 ILCS 120/5
- 35 ILCS 120/5a
- 35 ILCS 120/5b— State Tax Lien Index
- 35 ILCS 120/5c
- 35 ILCS 120/5d— The Department is not required to furnish any bond nor to make a deposit for or pay any costs or fees of any court or officer thereof in any judicial proceedings under this Act
- 35 ILCS 120/5e
- 35 ILCS 120/5f— In addition to any other remedy provided for by the laws of this State, if the tax imposed by this Act is not paid within the time required by this Act, the Department, or some person designated by it, may cause a demand to be made on the taxpayer for the payment of the tax
- 35 ILCS 120/5g
- 35 ILCS 120/5i— Any person who incurs tax liability under this Act, and who removes from this State or conceals his whereabouts, shall be deemed thereby to appoint the Secretary of State of Illinois his agent for service of process or notice in any judicial or administrative proceeding under this Act
- 35 ILCS 120/5j
- 35 ILCS 120/5k— Building materials exemption; enterprise zone
- 35 ILCS 120/5l— Building materials exemption; High Impact Business
- 35 ILCS 120/5m— Building materials exemption; REV Illinois projects
- 35 ILCS 120/5n— Building materials exemption; microchip and semiconductor manufacturing
- 35 ILCS 120/6— Credit memorandum or refund
- 35 ILCS 120/6a— Claims for credit or refund shall be prepared and filed upon forms provided by the Department
- 35 ILCS 120/6b
- 35 ILCS 120/6c
- 35 ILCS 120/6d— Deduction for uncollectible debt
- 35 ILCS 120/7
- 35 ILCS 120/8
- 35 ILCS 120/9
- 35 ILCS 120/10
- 35 ILCS 120/11
- 35 ILCS 120/11a
- 35 ILCS 120/12— The Department is authorized to make, promulgate and enforce such reasonable rules and regulations relating to the administration and enforcement of the provisions of this Act as may be deemed expedient
- 35 ILCS 120/13— Criminal penalties
- 35 ILCS 120/13.5— (Repealed)
- 35 ILCS 120/13.7— Rulemaking
- 35 ILCS 120/14— This Act shall be known as the "Retailers' Occupation Tax Act" and the tax herein imposed shall be in addition to all other occupation or privilege taxes imposed by the State of Illinois or by any municipal corporation or political subdivision thereof