Illinois Department of Revenue
 
 
Legal Information
 
 
 
 
 

Proposed Rules

 
 

For Questions or Comments on:


Section # Name
Section 100.2060 Section 100.2060 Compassionate Use of Medical Cannabis Pilot Program Act Surcharge (IITA Section 201(o))
  1st Notice Begins 12/16/13
  1st Notice Ends 01/30/14
  2nd Notice Begins 06/25/14
  Formal JCAR Meeting 07/16/14
  Final Rule Adopted 07/23/14
   
Section 100.5000, 100.5020 & 100.6000 Section 100.5000  Time for Filing Returns (IITA Section 505)
Section 100.5020  Extensions of Time for Filing Returns: All Taxpayers (IITA Section 505)
Section 100.6000 Payment on Due Date of Return (IITA Section 601)
  1st Notice Begins 06/06/14
  1st Notice Ends 07/21/14
  2nd Notice Begins 07/30/14
  Formal JCAR Meeting 08/12/14
  Final Rule Adopted  
   
Section 130.2080 Retailers' Occupation Tax
130.2080 Amendment;
130.ILLUSTRATION A Amendment

Sales to Governmental Bodies, Foreign Diplomats and Consular Personnel
  1st Notice Begins 05/02/14
  1st Notice Ends 06/16/14
  2nd Notice Begins  
  Formal JCAR Meeting  
  Final Rule Adopted  
   
Section 130.601, 130.605 and 130.610 Retailers' Occupation Tax
Section 130.601 Preliminary Comments (Repealed);
Section 130.605 Sales of Property Originating in Illinois; Questions of Interstate Commerce;
Section 130.610 Sales of Property Originating in Other States (Repealed)
  1st Notice Begins 06/27/14
  1st Notice Ends 08/11/14
  2nd Notice Begins 08/18/14
  Formal JCAR Meeting  
  Final Rule Adopted  
   
Section 150.201 Use Tax
Section 150.201 General Definitions Amendment
  1st Notice Begins 06/27/14
  1st Notice Ends 08/11/14
  2nd Notice Begins 08/18/14
  Formal JCAR Meeting  
  Final Rule Adopted  
   
Section 160.105 Service Use Tax
Section 160.105 Definitions Amendment
  1st Notice Begins 06/27/14
  1st Notice Ends 08/11/14
  2nd Notice Begins 08/18/14
  Formal JCAR Meeting  
  Final Rule Adopted  
   
Section 480.101 Section 480.101 - Hotel Operators’ Occupation Tax Act, Nature, Rate and Scope of the Tax
  1st Notice Begins 05/02/14
  1st Notice Ends 06/16/14
  2nd Notice Begins  
  Formal JCAR Meeting  
  Final Rule Adopted  
   
Section 500.100, 500.200 & 500.335 Section 500.100 - Motor Fuel Tax Law, Definitions
Section 500.200 - Motor Fuel Tax Law, Basis and Rate of the Motor Fuel Tax
Section 500.335 - Motor Fuel Tax Law, Quarterly Payment and Reporting
  1st Notice Begins 05/23/14
  1st Notice Ends 07/07/14
  2nd Notice Begins 07/11/14
  Formal JCAR Meeting 08/12/14
  Final Rule Adopted 08/21/14
   
 
 
Answer Center
 
 
Quick Links
 
 
 
 
Information For
 
 
 
 
About IDOR