2008 Sales Tax Letter Rulings

General Information Letters

Ruling	Date	Subject	Synopsis
ST 08-0200 GIL	12/29/2008	Manufacturer’s Purchase Credit	"Production related tangible personal property" means all tangible personal property used or consumed in a production related process by a manufacturer in a manufacturing facility in which a manufacturing process described in Section 2-45 of the Retailers' Occupation Tax Act takes place. See 86 Ill. Adm. Code 130.331(b)(3)(A). (This is a GIL.)
ST 08-0199 GIL	12/22/2008	Rolling Stock Exemption	This letter concerns the rolling stock exemption. See 86 Ill. Adm. Code 130.340. (This is a GIL).
ST 08-0198 GIL	12/19/2008	Manufacturing Machinery & Equipment	The Manufacturing Machinery and Equipment exemption does not apply to hand tools, supplies, coolants, lubricants, adhesives, or solvents, items of personal apparel, coal, fuel oil, electricity, natural gas, artificial gas, steam, refrigerants or water. See 86 Ill. Adm. Code 130.330. (This is a GIL.)
ST 08-0197 GIL	12/19/2008	Computer Software	This letter discusses sales of software. See 86 Ill. Adm. Code 130.1935. (This is a GIL.)
ST 08-0196 GIL	12/18/2008	Food, Drugs & Medical Appliances	This letter discusses the tax rate imposed on dietary supplements. See 86 Ill. Adm. Code 130.310. (This is a GIL.)
ST 08-0195 GIL	12/17/2008	Nexus	This letter discusses nexus. See Quill Corp. v. North Dakota, 112 S.Ct. 1904 (1992). (This is a GIL.)
ST 08-0194 GIL	12/17/2008	Motor Fuel Tax	This letter concerns County Motor Fuel Taxes imposed on biodiesel. See 55 ILCS 5/5-1035.1. (This is a GIL.)
ST 08-0193 GIL	12/17/2008	Sale At Retail	Illinois retail sales are made by persons who either accept purchase orders in the State or maintain an inventory in Illinois and fill Illinois orders from that inventory. The Illinois retailer is then liable for Retailers’ Occupation Tax on gross receipts of sales including any applicable local occupation tax. See 86 Ill. Adm. Code 270.115(b). (This is a GIL).
ST 08-0192 GIL	12/17/2008	Electricity Excise Tax	The purchase price on which a self assessing purchaser must pay tax under the Electricity Excise Tax Law includes charges for transmission or any other service related to the sale or delivery of the electricity. See 35 ILCS 640/2-4(a) and 86 Ill. Adm. Code 511.110(c). (This is a GIL.)
ST 08-0191 GIL	12/16/2008	Computer Software	If all the criteria listed in subsection (a)(1)(A)-(E) of Section 130.1935 are met, then neither a transaction involving the licensing of software nor the subsequent software updates will be considered a taxable retail sale subject to Retailers’ Occupation and Use Tax. See 86 Ill. Adm. Code 130.1935. (This is a GIL.)
ST 08-0190 GIL	12/16/2008	Nexus	This letter discusses nexus. See Quill Corp. v. North Dakota, 112 S.Ct. 1904 (1992). (This is a GIL.)
ST 08-0189 GIL	12/16/2008	Farm Machinery & Equipment	The sale of certain types of tangible personal property used in production agriculture is not subject to Illinois Retailers’ Occupation Tax and Use Tax. See 35 ILCS 120/2-5(2). (This is a GIL.)
ST 08-0188 GIL	12/16/2008	Use Tax	When a retailer takes an item from inventory and makes a gift of it to someone the retailer is the user of the item and incurs a Use Tax liability on his cost price of the item. See 86 Ill. Adm. Code 150.305. (This is a GIL.)
ST 08-0187 GIL	12/16/2008	Service Occupation Tax	This letter concerns tangible personal property transferred incident to sales of service. See 86 Ill. Adm. Code Part 140. (This is a GIL.)
ST 08-0186 GIL	12/16/2008	Service Occupation Tax	This letter concerns tangible personal property transferred incident to sales of service. See 86 Ill. Adm. Code 140.01. (This is a GIL.)
ST 08-0185 GIL	12/15/2008	Service Occupation Tax	The Service Occupation Tax is a tax imposed upon servicemen engaged in the business of making sales of service in this State, based on the tangible personal property transferred incident to sales of service. See 86 Ill. Adm. Code Part 140. (This is a GIL.)
ST 08-0184 GIL	12/12/2008	Nexus	This letter discusses nexus. See Quill Corp. v. North Dakota, 112 S.Ct. 1904 (1992). (This is a GIL.)
ST 08-0183 GIL	12/12/2008	Gross Receipts	Persons that are engaged in the business of selling meals to purchasers for use or consumption incur Retailers' Occupation Tax liability on their gross receipts from such sales. See the Department’s regulation entitled “Vendors of Meals” at 86 Ill. Adm. Code 130.2145. (This is a GIL.)
ST 08-0182 GIL	12/11/2008	Miscellaneous	Fuel and petroleum products sold to or used by an air common carrier, certified by the carrier to be used for consumption, shipment, or storage in the conduct of its business as an air common carrier, for a flight destined for or returning from a location or locations outside the United States without regard to previous or subsequent domestic stopovers is exempt from Retailers' Occupation Tax. See 86 Ill. Adm. Code 130.321. (This is a GIL.)
ST 08-0181 GIL	12/11/2008	Service Occupation Tax	This letter concerns tangible personal property transferred incident to sales of service. See 86 Ill. Adm. Code 140.101. (This is a GIL.)
ST 08-0180 GIL	12/11/2008	Sale of Service	The Illinois Retailers' Occupation Tax and Use Tax do not apply to sales of service. See 86 Ill. Adm. Code 140.125(c). (This is a GIL.)
ST 08-0179 GIL	12/10/2008	Computer Software	If transactions for the licensing of computer software meet all of the criteria provided in subsection (a)(1) of Section 130.1935, neither the transfer of the software nor the subsequent software updates will be subject to Retailers' Occupation Tax. See 86 Ill. Adm. Code 130.1935. (This is a GIL.)
ST 08-0178 GIL	12/10/2008	Construction Contractors	When a construction contractor permanently affixes tangible personal property to real property, the contractor is deemed the end user of that tangible personal property. As the end user, the contractor incurs Use Tax on the cost price of that tangible personal property. See 86 Ill. Adm. Code 130.2075. (This is a GIL.)
ST 08-0177 GIL	12/10/2008	Service Occupation Tax	This letter discusses Service Occupation Tax and donor/donee situations. See 86 Ill. Adm. Code 150.305. (This is a GIL.)
ST 08-0176 GIL	12/10/2008	Service Occupation Tax	This letter concerns tangible personal property transferred incident to sales of service. See 86 Ill. Adm. Code 140.01. (This is a GIL.)
ST 08-0175 GIL	12/10/2008	Computer Software	This letter discusses sales of software. See 86 Ill. Adm. Code 130.1935. (This is a GIL.)
ST 08-0174 GIL	12/10/2008	Computer Software	If all the criteria listed in subsection (a)(1)(A)-(E) of Section 130.1935 are met, then neither a transaction involving the licensing of software nor the subsequent software updates will be considered a taxable retail sale subject to Retailers’ Occupation and Use Tax. See 86 Ill. Adm. Code 130.1935. (This is a GIL.)
ST 08-0173 GIL	12/10/2008	Local Tax	The Metropolitan Pier and Exposition Authority (MPEA) Retailers' Occupation Tax applies to (i) sales of food, alcoholic beverages, and soft drinks sold for consumption on the premises where sold and (ii) sales of food, alcoholic beverages, and soft drinks sold for consumption off the premises where sold by a retailer whose principal source of gross receipts is from the sale of food, alcoholic beverages, and soft drinks prepared for immediate consumption. See 70 ILCS 210/13(b). (This is a GIL.)
ST 08-0172 GIL	12/09/2008	Hotel Operators Tax	The renting or leasing of all or part of a condominium unit to the public would fall under the jurisdiction of the Hotel Operators’ Occupation Tax Act, however, the gross receipts from the rentals or leases to persons who have the right to occupy the condominium unit for a period of at least 30 consecutive days would not be subject to tax. See 86 Ill. Adm. Code 480.101 and 480.105. (This is a GIL.)
ST 08-0171 GIL	12/08/2008	Motor Vehicles	This letter responds to a survey concerning taxation of vehicles. See 86 Ill. Adm. Code 151.101 et seq. and 180.101 et seq. (This is a GIL.)
ST 08-0170 GIL	12/08/2008	Nexus	This letter discusses nexus. See Quill Corp. v. North Dakota, 112 S.Ct. 1904 (1992). (This is a GIL.)
ST 08-0169 GIL	12/08/2008	Use Tax	In general, the downloading of data represents the transfer of an intangible and is thus not subject to Retailers’ Occupation and Use Tax. See 86 Ill. Adm. Code 130.2105. (This is a GIL.)
ST 08-0168 GIL	12/08/2008	Computer Software	This letter was rescinded by ST 09-0024 GIL. Charges for updates of canned software are fully taxable as sales of software under Section 130.1935(b) of the Department’s rules. If a maintenance agreement provides for updates of canned software (other than "patches" or "bug fixes"), and the charges for those updates are not separately stated and taxed, then the whole agreement is taxable as a sale of canned software. See 86 Ill. Adm. Code 130.1935. (This is a GIL.)
ST 08-0167 GIL	12/05/2008	Hotel Operators’ Tax	This letter discusses liability for Hotel Operators’ Occupation Tax and Retailers’ Occupation Tax in regard to a religious organization’s summer camp lodging provided to members and nonmembers and the selling of food and other items. See 86 Ill. Adm Code 480.101 and 130.2005. (This is a GIL.)
ST 08-0166 GIL	12/05/2008	Use Tax	A donor who places tangible personal property in the United States Postal Services for delivery into Illinois maintains the right to recall that tangible personal up until the time it is placed in the recipient’s mail receptacle, thereby exercising power or control over that tangible personal property and, thus, making a taxable use of the property in Illinois. See 86 Ill. Adm. Code 150.201(a). (This is a GIL.)
ST 08-0165 GIL	11/25/2008	Computer Software	A license of canned software is subject to Retailers' Occupation Tax liability if all of the criteria for an exempt license of canned software set out in 86 Ill. Adm. Code 130.1935(a)(1) are not met. See 86 Ill. Adm. Code 130.1935. (This is a GIL.)
ST 08-0164 GIL	11/24/2008	Miscellaneous	The Department’s regulation “Public Information, Rulemaking and Organization” provides that “[w]hether to issue a private letter ruling in response to a letter ruling request is within the discretion of the Department. The Department will respond to all requests for private letter rulings either by issuance of a ruling or by a letter explaining that the request for ruling will not be honored.” 2 Ill. Adm. Code 1200.110(a)(4). (This is a GIL.)
ST 08-0163 GIL	11/24/2008	Computer Software	A license of canned software is subject to Retailers' Occupation Tax liability if all of the criteria for an exempt license of canned software set out in 86 Ill. Adm. Code 130.1935(a)(1) are not met. See 86 Ill. Adm. Code 130.1935. (This is a GIL.)
ST 08-0162 GIL	11/24/2008	Use Tax	This letter discusses sales of motor vehicles to nonresidents. See 86 Ill. Adm. Code 130.605. (This is a GIL.)
ST 08-0161 GIL	11/24/2008	Claims For Credit	This letter discusses claims for credit. See 86 Ill. Adm. Code Section 130.1501. (This is a GIL).
ST 08-0160 GIL	11/20/2008	Medical Appliances	A medical appliance is defined as an item that is intended by its manufacturer for use in directly substituting for a malfunctioning part of the body. See 86 Ill. Adm. Code 130.310(c). (This is a GIL).
ST 08-0159 GIL	11/20/2008	Service Occupation Tax	No Service Occupation Tax or Service Use Tax is incurred if no tangible personal property is transferred incident to sales of service. See 86 Ill. Adm. Code 140. (This is a GIL.)
ST 08-0158 GIL	11/20/2008	Exempt Organizations	This letter discusses the exemption for computer or communications equipment leased to an exempt hospital. See 86 Ill. Adm. Code 150.331 (This is a GIL.)
ST 08-0157 GIL	11/19/2008	Use Tax	The Illinois Use Tax is a privilege tax. See 86 Ill. Adm. Code 150.101. (This is a GIL.)
ST 08-0156 GIL	11/18/2008	Gross Receipts	This letter discusses “shipping and handling” charges. See 86 Ill. Adm. Code 130.415. (This is a GIL.)
ST 08-0155 GIL	11/18/2008	Miscellaneous	This letter discusses the tax consequence of reward credits. See 86 Ill. Adm. Code 130.401(c). (This is a GIL.)
ST 08-0154 GIL	11/18/2008	Construction Contractors	Construction contracts for the improvement of real estate consisting of engineering, installation, and maintenance of voice, data, video, security, and all telecommunication systems incur Use Tax, rather than Retailers’ Occupation Tax, on these items if they are sold at one specified contract price. See 35 ILCS 120/1 and 86 Ill. Adm. Code 130.1940(c)(3). (This is a GIL.)
ST 08-0153 GIL	11/18/2008	Gross Receipts	A caterer incurs Retailers’ Occupation Tax liability from his catering service without any deductions for his costs of doing business. See 86 Ill. Adm. Code 130.410 and 130.2145. (This is a GIL.)
ST 08-0152 GIL	11/18/2008	Service Occupation Tax	This letter concerns tangible personal property transferred incident to sales of service. See 86 Ill. Adm. Code 140.108. (This is a GIL.)
ST 08-0151 GIL	11/18/2008	Exempt Organizations	Organizations that the Department of Revenue has determined to be exclusively religious, educational, or charitable and have been issued an exemption identification number (an "E" number) are allowed to engage in a very limited amount of retail selling without incurring Retailers' Occupation Tax liability. See 86 Ill. Adm. Code 130.2005. (This is a GIL.)
ST 08-0150 GIL	10/31/2008	Food	Items such as vitamins or dietary supplements are considered foods and may qualify for the low State rate of tax. See 86 Ill. Adm. Code 130.310. (This is a GIL)
ST 08-0149 GIL	10/27/2008	Hotel Operators’ Tax	This letter explains the application of the Hotel Operators’ Occupation Tax when rentals are made to persons holding “E” numbers. (This is a GIL.)
ST 08-0148 GIL	10/23/2008	Farm Machinery & Equipment	The Farm Machinery and Equipment exemption is not available to sales of ordinary building materials. See 86 Ill. Adm. Code 130.305. (This is a GIL.)
ST 08-0147 GIL	10/23/2008	Construction Contractors	Construction contractors who physically incorporate tangible personal property into real estate owned by exempt organizations or governmental entities that hold tax exempt “E” numbers can purchase such property tax free by providing their suppliers with the certification described in 86 Ill. Adm. Code 130.2075(d). See 86 Ill. Adm. Code Section 130.2075. (This is a GIL.)
ST 08-0146 GIL	10/17/2008	Service Occupation Tax	This letter discusses the taxation of maintenance agreements on extended warranties. (This is a GIL.)
ST 08-0145 GIL	10/16/2008	Food, Drugs & Medical Appliances	This letter responds to questions about the rate of tax for blood glucose test strips and lancets. See 86 Ill. Admin. Code 130.310. (This is a GIL.)
ST 08-0144 GIL	10/16/2008	Exempt Organizations	Organizations that make application to the Department of Revenue and are determined to be exclusively religious, educational, or charitable, receive an exemption identification number (an “E” number). See 86 Ill. Adm. Code 130.2007. (This is a GIL.)
ST 08-0143 GIL	10/15/2008	Nexus	This letter discusses nexus. See Quill Corp. v. North Dakota, 112 S.Ct. 1904 (1992). (This is a GIL.)
ST 08-0142 GIL	10/14/2008	Manufacturer's Purchase Credit	Manufacturer's Purchase Credit may be used to satisfy Use Tax or Service Use Tax liability that is incurred on the purchase of production related tangible personal property that does not qualify for the manufacturing machinery and equipment exemption. See, 86 Ill. Admin. Code 130.331. (This is a GIL.)
ST 08-0141 GIL	10/14/2008	Sale For Resale	This letter discusses the requirements for Certificates of Resale. 86 Ill. Adm. Code 130.1405. (This is a GIL.)
ST 08-0140 GIL	10/03/2008	Miscellaneous	The Department will not approve the accuracy of private legal publications. (This is a GIL.)
ST 08-0139 GIL	10/02/2008	Nexus	This letter discusses nexus. See Quill Corp. v. North Dakota, 112 S.Ct. 1904 (1992). (This is a GIL.)
ST 08-0138 GIL	09/30/2008	Leasing	Lessors of tangible personal property under true leases in Illinois are deemed end users of the property to be leased. See 86 Ill. Adm. Code 130.220. (This is a GIL.)
ST 08-0137 GIL	09/30/2008	Returns	A manufacturer or wholesaler whose products are sold by numerous distributors in Illinois may assume the responsibility of collecting and remitting Retailers’ Occupation Tax on behalf of all sales made by those distributors under the provisions of 86 Ill. Adm. Code 130.550. See 86 Ill. Adm. Code 130.550. (This is a GIL.)
ST 08-0136 GIL	09/29/2008	Repairs	This letter discusses the taxability of maintenance agreements. See 86 Ill. Adm. Code 140.301. (This is a GIL.)
ST 08-0135 GIL	09/29/2008	Repairs	This letter discusses the taxation of express warranties and extended warranties. See 86 Ill. Adm. Code 140.141 and 86 Ill. Adm. Code 140.301. (This is a GIL.)
ST 08-0134 GIL	09/26/2008	Products of Photoprocessing	This letter discusses the taxation of photoprocessing. See 35 ILCS 120/2-15. (This is a GIL.)
ST 08-0133 GIL	09/26/2008	Gross Receipts	In computing Retailers' Occupation Tax liability, no deductions shall be taken by a taxpayer from gross receipts on account of the cost of the property sold, or any other cost of doing business. See 86 Ill. Adm. Code 130.410. (This is a GIL.)
ST 08-0132 GIL	09/24/2008	Exempt Organizations	Exclusively religious, educational, or charitable organizations are allowed to engage in a very limited amount of retail selling without incurring Retailers' Occupation Tax liability. See 86 Ill. Adm. Code 130.2005. (This is a GIL.)
ST 08-0131 GIL	09/24/2008	Computer Software	A license of canned software is subject to Retailers' Occupation Tax liability if all of the criteria for an exempt license of canned software set out in 86 Ill. Adm. Code 130.1935(a)(1) are not met. See 86 Ill. Adm. Code 130.1935. (This is a GIL.)
ST 08-0130 GIL	09/24/2008	Computer Software	A license of canned software is subject to Retailers' Occupation Tax liability if all of the criteria for an exempt license of canned software set out in 86 Ill. Adm. Code 130.1935(a)(1) are not met. See 86 Ill. Adm. Code 130.1935. (This is a GIL.)
ST 08-0129 GIL	09/15/2008	Gross Receipts	Pending amendments to Section 130.2145 explain when charges for banquet room rentals made in conjunction with the provision of food and beverages are a component of /gross receipts subject to tax. (This is a GIL.)
ST 08-0128 GIL	09/12/2008	Leasing	Lessors who are otherwise engaged in the business of selling like-kind property incur Retailers' Occupation Tax liability on all their sales, including sales of items coming off lease that are no longer needed for their rental inventories. See 86 Ill. Adm. Code 130.2013(h). (This is a GIL.)
ST 08-0127 GIL	09/10/2008	Prepaid Sales Tax	This letter describes the manner in which prepaid sales tax on motor fuel is collected and remitted. See 86 Ill. Adm. Code 130.551. (This is a GIL.)
ST 08-0126 GIL	09/05/2008	Medical Appliances	Products that qualify as medicines, drugs, or medical appliances are taxed at the reduced State sales tax rate of 1%. See 86 Ill. Adm. Code 130.310. (This is a GIL.)
ST 08-0125 GIL	09/03/2008	Miscellaneous	Whether to issue a private letter ruling in response to a letter ruling request is within the discretion of the Department. See 2 Ill. Adm. Code 1200.110(a)(4). (This is a GIL.)
ST 08-0124 GIL	09/03/2008	Leasing	Information regarding tax liabilities in leasing situations may be found at 86 Ill. Adm. Code 130.220 and 86 Ill. Adm. Code 130.2010. (This is a GIL.)
ST 08-0123 GIL	09/03/2008	Leasing	Information regarding tax liabilities in leasing situations may be found at 86 Ill. Adm. Code 130.220 and 86 Ill. Adm. Code 130.2010. (This is a GIL.)
ST 08-0122 GIL	09/02/2008	Telecommunications Excise Tax	The Telecommunications Excise Tax is imposed upon the act or privilege of originating or receiving intrastate or interstate telecommunications in Illinois at the rate of 7% of the gross charges for such telecommunications purchased at retail from retailers. See 86 Ill. Adm. Code Part 495. (This is a GIL).
ST 08-0121 GIL	09/02/2008	Miscellaneous	This letter responds to an annual survey. See 86 Ill. Adm. Code Parts 130, 140, 150 and 271. (This is a GIL.)
ST 08-0120 GIL	08/26/2008	Trade-ins	This letter discusses advance trade-ins relating to motor vehicles purchased at an auction. See 86 Ill. Adm. Code 130.455. (This is a GIL.)
ST 08-0119 GIL	08/25/2008	Governmental Bodies	The amount of gross receipts received by a retailer as a reimbursement of a coupon issued by the federal government through the TV Converter Box Program and used to help pay for the cost of certified converter boxes are exempt from sales tax. See FY Bulletin 2009-01. (This is a GIL.)
ST 08-0118 GIL	08/22/2008	Computer Software	If all the criteria listed in subsection (a)(1)(A)-(E) of Section 130.1935 are met, then neither a transaction involving the licensing of software nor the subsequent software updates will be considered a taxable retail sale subject to Retailers’ Occupation and Use Tax. See 86 Ill. Adm. Code 130.1935. (This is a GIL.)
ST 08-0117 GIL	08/14/2008	Prepaid Sales Tax	Informational Bulletin FY2008-09 provides that “sales for resale” made at the pump are no longer authorized after May 1, 2008. (This is a GIL.)
ST 08-0116 GIL	08/12/2008	Community Water Supply	This letter concerns sales of tangible personal property used in the construction or maintenance of a community water supply. See 35 ILCS 105/3-5(34) and 35 ILCS 120/2- 5(39). (This is a GIL.)
ST 08-0115 GIL	08/11/2008	Service Occupation Tax	Under the Service Occupation Tax, servicemen are taxed on tangible personal property transferred incident to a sale of service. See 86 Ill. Adm. Code Part 140. (This is a GIL.)
ST 08-0114 GIL	08/11/2008	Miscellaneous	The Board of Appeals administers a voluntary disclosure program that provides for limited liabilities for participants who come forward and disclose their tax liabilities. See 86 Ill. Adm. Code 210.126. (This is a GIL)
ST 08-0113 GIL	07/28/2008	Nexus	This letter discusses nexus. See Quill Corp. v. North Dakota, 112 S.Ct. 1904 (1992). (This is a GIL.)
ST 08-0112 GIL	07/28/2008	Sale At Retail	Generally, sales of “do-it-yourself” trailer kits are subject to Retailers' Occupation Tax liability. See 86 Ill. Adm. Code 130.101. (This is a GIL.)
ST 08-0111 GIL	07/28/2008	Construction Contractors	When a construction contractor permanently affixes tangible personal property to real property, the contractor is deemed the end user of that tangible personal property. As the end user, the contractor incurs Use Tax on the cost price of that tangible personal property. See 86 Ill. Adm. Code 130.1940 and 86 Ill. Adm. Code 130.2075. (This is a GIL.)
ST 08-0110 GIL	07/24/2008	Enterprise Zones	The building materials exemption conferred at 35 ILCS 120/5k is explained in Department regulations found at 86 Ill. Adm. Code 130.1951. (This is a GIL.)
ST 08-0109 GIL	07/24/2008	Food	Items such as vitamins or dietary supplements are considered foods and may qualify for the low State rate of tax. See 86 Ill. Adm. Code 130.310. (This is a GIL)
ST 08-0108 GIL	07/24/2008	Food	Items such as vitamins or dietary supplements are considered foods and may qualify for the low State rate of tax. See 86 Ill. Adm. Code 130.310. (This is a GIL)
ST 08-0107 GIL	07/23/2008	Service Occupation Tax	This letter concerns tangible personal property transferred incident to sales of service. See 86 Ill. Adm. Code Part 140. (This is a GIL.)
ST 08-0106 GIL	07/23/2008	Construction Contractors	Construction contractors who physically incorporate tangible personal property into real estate owned by exempt organizations or governmental entities that hold tax exempt “E” numbers can purchase such property tax free by providing their suppliers with the certification described in 86 Ill. Adm. Code 130.2075(d). See 86 Ill. Adm. Code Section 130.2075. (This is a GIL.)
ST 08-0105 GIL	07/23/2008	Construction Contractors	Construction contractors who physically incorporate tangible personal property into real estate owned by exempt organizations or governmental entities that hold tax exempt “E” numbers can purchase such property tax free by providing their suppliers with the certification described in 86 Ill. Adm. Code 130.2075(d). See 86 Ill. Adm. Code Section 130.2075. (This is a GIL.)
ST 08-0104 GIL	07/23/2008	Nexus	This letter discusses nexus. See Quill Corp. v. North Dakota, 112 S.Ct. 1904 (1992) and references the Department’s drop shipment rules. (This is a GIL.)
ST 08-0103 GIL	07/23/2008	Use Tax	By giving away tangible personal property in Illinois, the donor makes a taxable use of the property and is subject to Use Tax on the cost price of the property purchased to be given away. See 86 Ill. Adm. Code 150.305(c). (This is a GIL.)
ST 08-0102-GIL	06/30/2008	Sale For Resale	This letter discusses the requirements for Certificates of Resale. 86 Ill. Adm. Code 130.1401 and 130.1405. (This is a GIL.)
ST 08-0101-GIL	06/30/2008	Sale For Resale	This letter describes the standard drop-shipment scenario and certificates of resale. 86 Ill. Adm. Code 130.225. (This is a GIL).
ST 08-0100-GIL	06/25/2008	Farm Machinery and Equipment	Equipment purchased to clear land does not qualify for the farm machinery and equipment exemption. See 86 Ill. Adm. Code 130.305(f). (This is a GIL.)
ST 08-0099-GIL	06/25/2008	Local Taxes	The Department's opinion is that the most important element of selling is the seller's acceptance of the purchase order. Consequently, if a purchase order is accepted in a jurisdiction that imposes a local tax, that tax will be incurred. See 86 Ill. Adm. Code 270.115. (This is a GIL.)
ST 08-0098-GIL	06/25/2008	Service Occupation Tax	The Service Occupation Tax is a tax imposed upon servicemen engaged in the business of making sales of service in this State, based upon the tangible personal property transferred incident to sales of service. See 35 ILCS 115/3. (This is a GIL.)
ST 08-0097-GIL	06/23/2008	Sale of Service	If no tangible personal property is transferred incident to the sales of services, then no Service Occupation Tax or Use Tax would be incurred on the sales of those services. See 86 Ill. Adm. Code 140.101. (This is a GIL.)
ST 08-0096-GIL	06/23/2008	Miscellaneous	This letter references the Department’s administrative rules for veterinarians. See 86 Ill. Adm. Code 130.2165. (This is a GIL.)
ST 08-0095-GIL	06/20/2008	Miscellaneous	This letter concerns the tax reporting requirements for sellers of ATVs and off-road motorcycles. See 86 Ill. Adm. Code 130.540. (This is a GIL.)
ST 08-0094-GIL	06/12/2008	Interstate Commerce	This letter discusses sales in interstate commerce that originate in Illinois. 86 Ill. Adm. Code 130.605. (This is a GIL).
ST 08-0093-GIL	06/12/208	Motor Fuel Tax	This letter describes documentation requirements under the Motor Fuel Tax Law. See 86 Ill. Adm. Code 500.335, 500.340 and 500.345. (This is a GIL).
ST 08-0092-GIL	06/10/2008	Construction Contractors	Construction contractors who physically incorporate tangible personal property into real estate owned by exempt organizations or governmental entities that hold tax exempt “E” numbers can purchase such property tax free by providing their suppliers with the certification described in 86 Ill. Adm. Code 130.2075(d). See 86 Ill. Adm. Code Section 130.2075. (This is a GIL.)
ST 08-0091-GIL	06/10/2008	Construction Contractors	Construction contractors who physically incorporate tangible personal property into real estate owned by exempt organizations or governmental entities that hold tax exempt “E” numbers can purchase such property tax free by providing their suppliers with the certification described in 86 Ill. Adm. Code 130.2075(d). See 86 Ill. Adm. Code Section 130.2075. (This is a GIL.)
ST 08-0090-GIL	06/10/2008	Sale For Resale	The Department’s regulation at 86 Ill. Adm. Code 130.1405 describes the requirements for Certificates of Resale. (This is a GIL.)
ST 08-0089-GIL	06/10/208	Telecommunications Excise Tax	This letter discusses the tax liabilities for sales of prepaid calling card arrangements and other services. See 86 Ill. Adm. Code 495. (This is a GIL.)
ST 08-0088-GIL	06/03/2008	Manufacturing Machinery & Equipment	Machinery and equipment that is used primarily (over 50% of the time) in the manufacturing or assembling of tangible personal property for wholesale or retail sale or lease is exempt from Retailers’ Occupation Tax. See 86 Ill. Adm. Code 130.330. (This is a GIL.)
ST 08-0087-GIL	06/03/2008	Local Taxes	In general, the imposition of the various local sales taxes in Illinois takes effect when “selling” occurs in a jurisdiction imposing a tax. The Department’s opinion is that the most important element of selling is the seller’s acceptance of the purchase order. See 86 Ill. Adm. Code 270.115(b). (This is a GIL.)
ST 08-0086-GIL	06/03/2008	Electricity Excise Tax	Sales to a Federal corporation created by Congress are not taxable under the Electricity Excise Tax Law when the Federal statute creating the corporation exempts it from state imposed taxes. See 86 Ill. Adm. Code 511.150(b). (This is a GIL.)
ST 08-0085-GIL	06/03/2008	Vehicle Use Tax	The Vehicle Use Tax is imposed on the privilege of using, in this State, any motor vehicle acquired by gift, transfer or purchase. See 86 Ill. Adm. Code 151.101. (This is a GIL.)
ST 08-0084-GIL	06/03/2008	Sale For Resale	This letter discusses the requirements for Certificates of Resale. 86 Ill. Adm. Code 130.1405. (This is a GIL.)
ST 08-0083-GIL	06/02/2008	Farm Machinery and Equipment	Liquid Petroleum gas used in heating animal confinement buildings does not qualify for the Farm Machinery and Equipment Exemption. See 86 Ill. Adm. Code 130.305. (This is a GIL.)
ST 08-0082-GIL	06/02/2008	Construction Contractors	Construction contractors who physically incorporate tangible personal property into real estate owned by exempt organizations or governmental entities that hold tax exempt “E” numbers can purchase such property tax free by providing their suppliers with the certification described in 86 Ill. Adm. Code 130.2075(d). See 86 Ill. Adm. Code Section 130.2075. (This is a GIL.)
ST 08-0081-GIL	06/02/2008	Construction Contractors	Persons who permanently affix tangible personal property to real estate act as construction contractors and incur Use Tax liability on their cost price of tangible personal property they physically incorporate into realty. See 86 Ill. Adm. Code 130.1940 and 130.2075. (This is a GIL.)
ST 08-0080-GIL	05/30/2008	Enterprise Zones	The building materials exemption conferred at 35 ILCS 120/5k is explained in Department regulations found at 86 Ill. Adm. Code 130.1951. (This is a GIL.)
ST 08-0079-GIL	05/30/2008	Local Taxes	This letter addresses the rate of tax imposed in a municipality that has a Home Rule Municipal Retailers’ Occupation Tax. See 86 Ill. Adm. Code 270.101. (This is a GIL.)
ST 08-0078-GIL	05/29/2008	Food	This letter provides a brief summary of when the high rate of tax for food and the low rate of tax for food apply. See 86 Ill. Adm. Code 130.310. (This is a GIL).
ST 08-0077-GIL	05/28/2008	Returns	Retailers of cars, trucks, vans, ATVs, buses, watercraft, aircraft, motor homes, trailers, snowmobiles and mobile homes file Form ST-556, Sales Tax Transaction Reporting Return, with the Department not later than 20 days after the day of delivery of that item. See 35 ILCS 120/3. (This is a GIL.)
ST 08-0076-GIL	05/27/2008	Leasing	Information regarding the tax liabilities in a lease situation may be found at 86 Ill. Adm. Code 130.220 and 86 Ill. Adm. Code 130.2010. (This is a GIL.)
ST 08-0075-GIL	05/27/2008	Manufacturing Machinery & Equipment	The Manufacturing Machinery and Equipment exemption does not apply to hand tools, supplies, coolants, lubricants, adhesives, or solvents, items of personal apparel, coal, fuel oil, electricity, natural gas, artificial gas, steam, refrigerants or water. See 86 Ill. Adm. Code 130.330. (This is a GIL.)
ST 08-0074-GIL	05/15/2008	Nexus	This letter discusses nexus. See Quill Corp. v. North Dakota, 112 S.Ct. 1904 (1992). (This is a GIL.)
ST 08-0073-GIL	05/15/2008	Service Occupation Tax	Under the Service Occupation Tax, servicemen are taxed on tangible personal property transferred incident to a sale of service. See 86 Ill. Adm. Code Part 140. (This is a GIL.)
ST 08-0072-GIL	05/09/2008	Manufacturer’s Purchase Credit	Manufacture’s Purchase Credit (“MPC”) can only be used to satisfy a liability under the Use Tax Act or Service Use Tax Act incurred on purchases of certain production related tangible personal property. See 35 ILCS 105/3 -85 and 35 ILCS 110/3-70. (This is a GIL.)
ST 08-0071-GIL	04/29/2008	Medical Appliances	This letter provides a reference to the Department’s rules regarding the State tax rate applicable to food, drugs, medicines and medical appliances. See 86 Ill. Adm. Code 130.310. (This is a GIL.)
ST 08-0070-GIL	04/29/2008	Exempt Organizations	Sales to exempt organizations are subject to sales tax unless the organization has obtained an active exemption identification number (“E” number) from the Department. See 86 Ill. Adm. Code 130.2080. (This is a GIL.)
ST 08-0069-GIL	04/29/2008	Medical Appliances	Medicines and medical appliances are not taxed at the general State rate of 6.25%. These items are taxed at a lower State rate of 1%. See 86 Ill. Adm. Code 130.310. (This is a GIL.)
ST 08-0068-GIL	04/29/2008	Rolling Stock	This letter concerns the rolling stock exemption. s See 86 Ill. Adm. Code 130.340. (This is a GIL).
ST 08-0067-GIL	04/28/2008	Occasional Sale	A person does not incur Retailers' Occupation Tax liability on the gross receipts from an isolated or occasional sale. See 86 Ill. Adm. Code 130.110. (This is a GIL.)
ST 08-0066-GIL	04/28/2008	Hotel Operators' Tax	The Hotel Operators' Occupation Tax applies to gross receipts received from a person who occupies a room or becomes irrevocably liable to pay rent for the right to occupy a specific room or rooms. See 86 Ill. Adm. Code 480.101. (This is a GIL.)
ST 08-0065-GIL	04/28/2008	Local Taxes	This letter addresses the rate of tax imposed in a municipality that has a Home Rule Municipal Retailers’ Occupation Tax. See 86 Ill. Adm. Code 270.101. (This is a GIL.)
ST 08-0064-GIL	04/24/2008	Sale For Resale	This letter discusses the requirements for Certificates of Resale. 86 Ill. Adm. Code 130.1405. (This is a GIL.)
ST 08-0063-GIL	04/23/2008	Service Occupation Tax	The taxability of maintenance agreements depends upon whether charges for the agreements are included in the selling price of the tangible personal property. See 86 Ill. Adm. Code 140.301. (This is a GIL.)
ST 08-0062-GIL	04/21/2008	Service Occupation Tax	This letter concerns the taxation of tangible personal property transferred incident to sales of service. See 86 Ill. Adm. Code 140.01. (This is a GIL.)
ST 08-0061-GIL	04/21/2008	Telecommunications Excise Tax	The Telecommunications Excise Tax is imposed upon the act or privilege of originating or receiving intrastate or interstate telecommunications in Illinois at the rate of 7% of the gross charges for such telecommunications purchased at retail from retailers. See 35 ILCS 630/1 et seq. (This is a GIL.)
ST 08-0060-GIL	04/21/2008	Rolling Stock Exemption	The Retailers' Occupation Tax Act provides an exemption for tangible personal property sold to interstate carriers for hire for use as rolling stock moving in interstate commerce or to lessors of such interstate carriers. See 86 Ill. Adm. Code 130.340. (This is a GIL.)
ST 08-0059-GIL	04/21/2008	Sale At Retail	Sales of products of photofinishing are considered sales of tangible personal property rather than sales of service. (This is a GIL.)
ST 08-0058-GIL	04/21/2008	Rolling Stock Exemption	This letter references an earlier letter regarding the rolling stock general exemption. 86 Ill. Adm. Code 130.340. (This is a GIL.)
ST 08-0057-GIL	04/21/2008	Construction Contractors	When a construction contractor permanently affixes tangible personal property to real property, the contractor is deemed the end user of that tangible personal property. As the end user, the contractor incurs Use Tax on the cost price of that tangible personal property. See 86 Ill. Adm. Code 130.1940 and 86 Ill. Adm. Code 130.2075. (This is a GIL.)
ST 08-0056-GIL	04/21/2008	Leasing	Information regarding the tax liabilities in a lease situation may be found at 86 Ill. Adm. Code 130.220 and 86 Ill. Adm. Code 130.2010 (This is a GIL.)
ST 08-0055-GIL	04/18/2008	Service Occupation Tax	Under the Service Occupation Tax, servicemen are taxed on tangible personal property transferred incident to a sale of service. See 86 Ill. Adm. Code Part 140. (This is a GIL.)
ST 08-0054-GIL	04/17/2008	Sales At Retail	The exemption contained in the Retailers’ Occupation Tax Act for vehicles sold to purchasers that will rent the vehicles for a period of one year or less was revoked from September 1, 2007, through January 10, 2008. See 35 ILCS 120/2-5(5). (This is a GIL.)
ST 08-0053-GIL	04/17/2008	Miscellaneous	This letter is a response to a survey regarding drop shipments. For information regarding drop shipments, see the Department’s regulation entitled “Drop Shipments,” found at 86 Ill. Adm. Code 130.225. (This is a GIL).
ST 08-0052-GIL	04/14/2008	Watercraft Use Tax	A watercraft use tax is incurred on any non-retail “transfer” of watercraft, other than on the very limited exemptions set out under the Department’s regulations. See 86 Ill. Adm. Code 153.115. (This is a GIL.)
ST 08-0051-GIL	04/14/2008	Service Occupation Tax	This letter concerns the taxation of tangible personal property transferred incident to sales of service. See 86 Ill. Adm. Code 140.01. (This is a GIL.)
ST 08-0050-GIL	04/11/2008	Interstate Commerce	This letter concerns sales made in interstate commerce. See 86 Ill. Adm. Code 130.605. (This is a GIL.)
ST 08-0049-GIL	04/11/2008	Nexus	This letter discusses nexus. See Quill Corp. v. North Dakota, 112 S.Ct. 1904 (1992). (This is a GIL.)
ST 08-0048-GIL	04/11/2008	Interest	This letter concerns payment of interest on credit memorandums issued by the Department. See 86 Ill. Adm. Code 130.1515(c), 140.1415(c), 150.1415(c), and 160.165(c). (This is a GIL.)
ST 08-0047-GIL	04/11/2008	Exempt Organizations	Organizations that make application to the Department of Revenue and are determined to be exclusively religious, educational, or charitable, receive an exemption identification number (an “E” number). See 86 Ill. Adm. Code 130.2007. (This is a GIL.)
ST 08-0046-GIL	04/10/2008	Newsprint & Ink	Gross receipts from the sale of newspapers and magazines in Illinois are not subject to sales tax. See 86 Ill. Adm. Code Section 130.2015. (This is a GIL.)
ST 08-0045-GIL	04/10/2008	Miscellaneous	The Department does not issue binding rulings in the form of General Information Letters. Only Private Letter Rulings that meet the requirements of 2 Ill. Adm. Code 1200.110 are binding upon the Department and are only binding to the taxpayer who is the subject of the request for ruling. See 2 Ill. Adm. Code 1200.110. (This is a GIL.)
ST 08-0044-GIL	04/10/2008	Local Taxes	The Department’s opinion is that the most important element of selling is the seller’s acceptance of the purchase order. Consequently, if a purchase order is accepted in a jurisdiction that imposes a local tax, that tax will be incurred. See 86 Ill. Adm. Code 270.115. (This is a GIL.)
ST 08-0043-GIL	04/09/2008	Telecommunications Excise Tax	Note: This letter rescinds General Information Letter ST 08-0001. State-imposed USF and TRS charges on consumers’ bills are not includable in gross charges. Charges on consumers’ bills to pass on to consumers telecommunications carriers’ Federal USF costs are includable in gross charges. See 86 Ill. Adm. Code 495.100(l). (This is a GIL.)
ST 08-0042-GIL	04/08/2008	Food	This letter provides a brief summary of when the high rate of tax for food and the low rate of tax for food apply. See 86 Ill. Adm. Code 130.310. (This is a GIL).
ST 08-0041-GIL	04/02/2008	Coins & Precious Metals	Gross receipts from the sales of legal tender, currency, medallions, gold or silver coinage issued by the State of Illinois, the government of the United States of America, or the government of any foreign country, and bullion, are exempt from Retailers' Occupation Tax. See 86 Ill. Adm. Code 130.1910(c). (This is a GIL.)
ST 08-0040-GIL	03/31/2008	Service Occupation Tax	This letter concerns tax imposed on tangible personal property transferred incident to sales of service. See 86 Ill. Adm. Code Part 140. (This is a GIL.)
ST 08-0039-GIL	03/31/2008	Nexus	This letter discusses nexus. See Quill Corp. v. North Dakota, 112 S.Ct. 1904 (1992). (This is a GIL.)
ST 08-0038-GIL	03/31/2008	Miscellaneous	This letter responds to an annual survey regarding coal mining equipment. See 86 Ill. Adm. Code 130.350. (This is a GIL.)
ST 08-0037-GIL	03/31/2008	Nexus	This letter discusses nexus. See Quill Corp. v. North Dakota, 112 S.Ct. 1904 (1992). (This is a GIL.)
ST 08-0036-GIL	03/21/2008	Medical Appliances	Assistive devices, such as telephone and television amplifiers, smoke alarms, or alarm clock signalers etc., do not directly substitute for a malfunctioning part of the body and therefore do not qualify for the low rate of tax as medical appliances. See 86 Ill. Adm. Code 130.310. (This is a GIL.)
ST 08-0035-GIL	03/20/2008	Use Tax	This letter discusses sales of motor vehicles involving drive-away decals. See 86 Ill. Adm. Code 130.605. (This is a GIL.)
ST 08-0034-GIL	03/20/2008	Use Tax	Foreign and domestic travelers are not exempt from Use Tax liability for purchases of merchandise at retail within the State of Illinois. See 86 Ill. Adm. Code 130.605. (This is a GIL.)
ST 08-0033-GIL	03/19/2008	Telecommunications Excise Tax	This letter discusses the sales and excise tax treatment of internet services. See 86 Ill. Adm. Code Part 495. (This is a GIL.)
ST 08-0032-GIL	03/19/2008	Miscellaneous	The Department will not approve the accuracy of private legal publications. (This is a GIL.)
ST 08-0031-GIL	03/12/2008	Use Tax	In order to prevent actual or likely multi-state taxation, the Use Tax does not apply to the use of tangible personal property in this State that is acquired outside this State and caused to be brought into this State by a person who has already paid a tax in another state in respect to the sale, purchase, or use of that property, to the extent of the amount of the tax properly due and paid in the other state. See 86 Ill. Adm. Code 150.310. (This is a GIL.)
ST 08-0030-GIL	03/12/2008	Computer Software	A license of canned software is subject to Retailers' Occupation Tax liability if all of the criteria for an exempt license of canned software set out in 86 Ill. Adm. Code 130.1935(a)(1) are not met. See 86 Ill. Adm. Code 130.1935. (This is a GIL.)
ST 08-0029-GIL	03/12/2008	Miscellaneous	Whether to issue a private letter ruling in response to a letter ruling request is within the discretion of the Department. See 2 Ill. Adm. Code 1200.110(a)(4). (This is a GIL.)
ST 08-0028-GIL	03/12/2008	Construction Contractors	Persons who act as construction contractors by permanently affixing tangible personal property to real estate owe Illinois Use Tax on the cost price of that tangible personal property. See 86 Ill. Adm. Code 1940 and 2075. (This is a GIL.)
ST 08-0027-GIL	03/10/2008	Exempt Organizations	Exclusively religious, educational, or charitable organizations are allowed to engage in a very limited amount of retail selling without incurring Retailers' Occupation Tax liability. See 86 Ill. Adm. Code 130.2005. (This is a GIL.)
ST 08-0026-GIL	03/05/2008	Use Tax	Retailers are prohibited from advertising or holding out that they will absorb the purchaser’s Use Tax obligation. See 35 ILCS 105/7. (This is a GIL.)
ST 08-0025-GIL	02/29/2008	Miscellaneous	This letter provides general references to the Department’s administrative rules regarding sales taxes. See 86 Ill. Adm. Code 130.101. (This is a GIL.)
ST 08-0024-GIL	02/28/2008	Construction Contractors	When a construction contractor permanently affixes tangible personal property to real property, the contractor is deemed the end user of that tangible personal property. As the end user, the contractor incurs Use Tax on the cost price of that tangible personal property. See 86 Ill. Adm. Code 130.1940 and 130.2075. (This is a GIL.)
ST 08-0023-GIL	02/28/2008	Service Occupation Tax	Under the Service Occupation Tax, servicemen are taxed on tangible personal property transferred incident to a sale of service. See 86 Ill. Adm. Code Part 140. (This is a GIL.)
ST 08-0022-GIL	02/28/2008	Miscellaneous	The Department does not issue binding rulings in the form of General Information Letters. Only Private Letter Rulings that meet the requirements of 2 Ill. Adm. Code 1200.110 are binding upon the Department and are only binding to the taxpayer who is the subject of the request for ruling. See 2 Ill. Adm. Code 1200.110. (This is a GIL.)
ST 08-0021-GIL	02/28/2008	Leasing	This letter discusses the application of the sales tax laws to true lease and conditional sale situations. See 86 Ill. Adm. Code 130.220. (This is a GIL.)
ST 08-0020-GIL	02/28/2008	Medical Appliances	This letter concerns the low 1% State rate of tax applicable to food, drugs and medical appliances. See 86 Ill. Adm. Code 130.310. (This is a GIL.)
ST 08-0019-GIL	02/27/2008	Service Occupation Tax	Under the Service Occupation Tax Act, businesses providing services (i.e. servicemen) are taxed on tangible personal property transferred as an incident to sales of service. See 86 Ill. Adm. Code Part 140. (This is a GIL.)
ST 08-0018-GIL	02/21/208	Newsprint & Ink	Gross receipts from the sale of newspapers and magazines in Illinois are not subject to sales tax. See 86 Ill. Adm. Code Section 130.2015. (This is a GIL.)
ST 08-0017-GIL	02/21/2008	Sale For Resale	This letter discusses the requirements for Certificates of Resale. 86 Ill. Adm. Code 130.1405. (This is a GIL.)
ST 08-0016-GIL	02/21/2008	Construction Contractors	Construction contractors who physically incorporate tangible personal property into real estate owned by exempt organizations or governmental entities that hold tax exempt “E” numbers can purchase such property tax free by providing their suppliers with the certification described in 86 Ill. Adm. Code 130.2075(d). See 86 Ill. Adm. Code Section 130.2075. (This is a GIL.)
ST 08-0015-GIL	02/07/2008	Leasing	Lessors of tangible personal property under true leases in Illinois are deemed end users of the property to be leased. See 86 Ill. Adm. Code 130.220. (This is a GIL.)
ST 08-0014-GIL	02/07/2008	Medical Appliances	Assistive devices such as phone and television amplifiers do not directly substitute for a malfunctioning part of the body and therefore do not qualify for the reduced State rate of tax as medical appliances. See part 86 Ill. Adm. Code 130.310(c). (This is a GIL.)
ST 08-0013-GIL	02/05/2008	Use Tax	This letter discusses meals provided by restaurants to their employees. See 86 Ill. Adm. Code 130.2050. (This is a GIL.)
ST 08-0012-GIL	02/01/2008	Vehicle Use Tax	This letter responds to a survey concerning taxation of vehicles. (This is a GIL.)
ST 08-0011-GIL	01/30/2008	Governmental Bodies	Currently the Department’s regulation at 86 Ill. Adm. Code 130.2080(a), provides that retailers may accept U.S. Government Bank Cards in sales to the U.S. Government and its agencies without requiring an Illinois exemption number. (This is a GIL).
ST 08-0010-GIL	01/17/2008	Service Occupation Tax, Use Tax	This letter discusses donor/donee situations and Service Occupation Tax. See 86 Ill. Adm. Code 150.305.
ST 08-0009-GIL	01/04/2008	Manufacturer’s Purchase Credit	This letter concerns the use of Manufacturer’s Purchase Credit in transactions involving fuel used in ready-mix cement trucks. See 86 Ill. Adm. Code 130.331. (This is a GIL.)
ST 08-0008-GIL	01/04/2008	Construction Contractors	Construction contractors who physically incorporate tangible personal property into real estate owned by exempt organizations or governmental entities that hold tax exempt “E” numbers can purchase such property tax free by providing their suppliers with the certification described in 86 Ill. Adm. Code 130.2075(d). See 86 Ill. Adm. Code Section 130.2075. (This is a GIL.)
ST 08-0007-GIL	01/04/2008	Agricultural Producers & Products	The farm chemicals exemption includes chemical products used in production agriculture, the products of which are to be sold, or in the production or care of animals that are to be sold or the products of which are to be sold. See 86 Ill. Adm. Code 130.1955. (This is a GIL.)
ST 08-0006-GIL	01/03/2008	Use Tax	This letter discusses the Interstate Commerce exemption. See 86 Ill. Adm. Code 130.605. (This is a GIL.)
ST 08-0005-GIL	01/03/2008	Nexus	This letter discusses nexus. See Quill Corp. v. North Dakota, 112 S.Ct. 1904 (1992). (This is a GIL.)
ST 08-0004-GIL	01/03/2008	Construction Contractors	Construction contractors who physically incorporate tangible personal property into real estate owned by exempt organizations or governmental entities that hold tax exempt “E” numbers can purchase such property tax free by providing their suppliers with the certification described in 86 Ill. Adm. Code 130.2075(d). See 86 Ill. Adm. Code Section 130.2075. (This is a GIL.)
ST 08-0003-GIL	01/03/2008	Construction Contractors	Construction contractors who physically incorporate tangible personal property into real estate owned by exempt organizations or governmental entities that hold tax exempt “E” numbers can purchase such property tax free by providing their suppliers with the certification described in 86 Ill. Adm. Code 130.2075(d). See 86 Ill. Adm. Code Section 130.2075. (This is a GIL.)
ST 08-0002-GIL	01/03/2008	Construction Contractors	Construction contractors who physically incorporate tangible personal property into real estate owned by exempt organizations or governmental entities that hold tax exempt “E” numbers can purchase such property tax free by providing their suppliers with the certification described in 86 Ill. Adm. Code 130.2075(d). See 86 Ill. Adm. Code Section 130.2075. (This is a GIL.)
ST 08-0001-GIL	01/03/2008	Telecommunications Excise Tax	Note: This letter was rescinded by letter dated April 9, 2008 - ST 08-0043-GIL. Taxes imposed on consumers for community 911 service, lifeline service or other services required by regulatory authorities or government are not includable in gross charges. See 86 Ill. Adm. Code 495.100(l). (This is a GIL.)

Private Letter Rulings

Ruling	Date	Subject	Synopsis
ST 08-0006-PLR	10/30/2008	Enterprise Zones	This letter rescinds Private Letter Ruling ST 06-0003-PLR. A Private Letter Ruling will not be issued concerning the exemption provided for building materials that will be incorporated into real estate located in an enterprise zone under 86 Ill. Adm. Code 130.1951 unless the taxpayer supplies the Department with a copy of the Certificate of Eligibility for Sales Tax Exemption issued by the administrator of the enterprise zone or zones in which the project is located. See 86 Ill. Adm. Code 130.1951. (This is a PLR.)
ST 08-0005-PLR	09/26/2008	Manufacturing Machinery & Equipment	A manufacturing process is the production of articles of tangible personal property by procedures commonly regarded as manufacturing, processing, fabricating, or refining which changes some existing material or materials into a material with a different form, use or name. See 86 Ill. Adm. Code 130.330. (This is a PLR).
ST 08-0004-PLR	05/08/2008	Manufacturing Machinery & Equipment	The manufacturing machinery and equipment exemption includes chemicals or chemicals acting as catalysts but only if the chemicals or chemicals acting as catalysts effect a direct and immediate change upon a product being manufactured or assembled for sale or lease. See 86 Ill. Adm. Code 130.330(c)(6). (This is a PLR).
ST 08-0003-PLR	04/01/2008	Enterprise Zones	Under the Enterprise Zone building materials exemption, a deduction from Illinois Retailers’ Occupation Tax liability exists for gross receipts from retail sales of materials that will be incorporated, by remodeling, rehabilitation, or new construction, into real estate located in an enterprise zone established by a county or municipality under the Illinois Enterprise Zone Act. (See Section 5k of the Retailers’ Occupation Tax Act, 35 ILCS 120/5k and 86 Ill. Adm. Code 130.1951(e).) (This is a PLR.)
ST 08-0002-PLR	02/20/2008	Service Occupation Tax	This letter describes the tax liabilities involved in the sale of data analysis services. See 86 Ill. Adm. Code 140.101. (This is a PLR).
ST 08-0001-PLR	02/20/2008	Computer Software	Charges for updates of canned software are fully taxable under Section 130.1935(b) of the Department’s rules. If a maintenance agreement provides for updates of canned software, and the charges for those updates are not separately stated and taxed, then the whole agreement would be taxable as a sale of canned software. See 86 Ill. Adm. Code 130.1935. (This is a PLR.)