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| Ruling | Date | Subject | Synopsis |
|---|---|---|---|
| ST-13-0017-GIL | 03/31/2013 | Tobacco Products Tax Act | This letter discusses the taxation of moist snuff. See 35 ILCS 143/10-10. |
| ST-13-0016-GIL | 03/31/2013 | Miscellaneous | This letter discusses “prepaid telephone calling arrangements” and the Prepaid Wireless 9-1-1 Surcharge Act. See 35 ILCS 120/2-7 and 50 ILCS 753. |
| ST-13-0015-GIL | 03/31/2013 | 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. |
| ST-13-0014-GIL | 03/29/2013 | Food, Drugs & Medical Appliances | This letter discusses the State tax rates applicable to sales of food, drugs and medical appliances. See 86 Ill. Adm. Code 130.310 and 130.311. |
| ST-13-0013-GIL | 03/29/2013 | 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. |
| ST-13-0012-GIL | 03/26/2013 | 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. |
| ST-13-0011-GIL | 03/11/2013 | Telecommunications Excise Tax | This letter concerns the very limited exemptions from Telecommunications Excise Tax. See 35 ILCS 630/2. |
| ST-13-0010-GIL | 02/19/2013 | 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. |
| ST-13-0009-GIL | 02/05/2013 | Miscellaneous | This letter discusses “prepaid telephone calling arrangements”. See 35 ILCS 120/2-7. |
| ST-13-0008-GIL | 02/05/2013 | Leasing | Information regarding the tax liabilities in lease situations may be found at 86 Ill. Adm. Code 130.220 and 86 Ill. Adm. Code 130.2010. |
| ST-13-0007-GIL | 02/05/2013 | Enterprise Zones | This letter describes the documentation required to document the Enterprise Zone building materials exemption. 35 ILCS 120/5k and 86 Ill. Adm. Code 130.1951(e). |
| ST-13-0005-GIL | 01/20/2013 | Local Taxes | If a sale is made in a jurisdiction that imposes a local retailers’ occupation tax, that local jurisdiction’s tax will be incurred on that sale. See 86 Ill. Adm. Code 270.115(b). |
| ST-13-0004-GIL | 01/25/2013 | Sale of Service | This letter clarifies and replaces the Department’s previous response regarding the inquiry about the “Tire Disposal Fees” provided in our General Information Letter dated April 13, 2006, ST-06-0036. |
| ST-13-0002-GIL | 01/18/2013 | Rolling Stock Exemption | This letter discusses diesel exhaust fluid (DEF) and the rolling stock exemption. See 86 Ill. Adm. Code Section 130.340. |
| ST-13-0001-GIL |
01/09/2013 | Sale For Resale | This letter concerns sales for resale. See 86 Ill. Adm. Code 130.1401. |
| Ruling | Date | Subject | Synopsis |
|---|---|---|---|