Illinois Department of Revenue
 
 
Legal Information
 
 
 
 
 

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 08-0172 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 08-0098-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 08-0086-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 08-0064-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 08-0043-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.)
 
 
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