Illinois Administrative Code
Title 86 - REVENUE
Part 130 - RETAILERS' OCCUPATION TAX
Subpart S - SPECIFIC APPLICATIONS
- Section 130.1901 - Addition Agents to Plating Baths
- Section 130.1905 - Agricultural Producers
- Section 130.1910 - Antiques, Curios, Art Work, Collectors' Coins, Collectors' Postage Stamps and Like Articles
- Section 130.1915 - Auctioneers and Agents
- Section 130.1920 - Barbers and Beauty Shop Operators
- Section 130.1925 - Blacksmiths
- Section 130.1930 - Chiropodists, Osteopaths and Chiropractors
- Section 130.1934 - Community Water Supply
- Section 130.1935 - Computer Software
- Section 130.1940 - Construction Contractors and Real Estate Developers
- Section 130.1945 - Co-operative Associations
- Section 130.1946 - Tangible Personal Property Used or Consumed in Graphic Arts Production within Enterprise Zones Located in a County of more than 4,000 Persons and less than 45,000 Persons
- Section 130.1947 - Tangible Personal Property Used or Consumed in the Process of Manufacturing and Assembly within Enterprise Zones or by High Impact Businesses
- Section 130.1948 - Tangible Personal Property Used or Consumed in the Operation of Pollution Control Facilities Located within Enterprise Zones
- Section 130.1949 - Sales of Building Materials Incorporated into the South Suburban Airport
- Section 130.1950 - Sales of Building Materials Incorporated into the Illiana Expressway
- Section 130.1951 - Sales of Building Materials Incorporated into Real Estate within Enterprise Zones
- Section 130.1952 - Sales of Building Materials to a High Impact Business
- Section 130.1953 - Sales of Building Materials to be Incorporated into a Redevelopment Project Area within an Intermodal Terminal Facility Area
- Section 130.1954 - Sales of Building Materials Incorporated into Real Estate within River Edge Redevelopment Zones
- Section 130.1955 - Farm Chemicals
- Section 130.1956 - Dentists
- Section 130.1957 - Tangible Personal Property Used in the Construction or Operation of Data Centers
- Section 130.1960 - Finance Companies and Other Lending Agencies - Installment Contracts - Bad Debts
- Section 130.1965 - Florists and Nurserymen
- Section 130.1970 - Hatcheries
- Section 130.1971 - Sellers of Pets and the Like
- Section 130.1975 - Operators of Games of Chance and Their Suppliers
- Section 130.1980 - Optometrists and Opticians
- Section 130.1985 - Pawnbrokers
- Section 130.1990 - Peddlers, Hawkers, and Itinerant Vendors
- Section 130.1995 - Personalizing Tangible Personal Property
- Section 130.2000 - Persons Engaged in the Printing, Graphic Arts or Related Occupations, and Their Suppliers
- Section 130.2004 - Sales to Nonprofit Arts or Cultural Organizations
- Section 130.2005 - Persons Engaged in Nonprofit Service Enterprises and in Similar Enterprises Operated As Businesses, and Suppliers of Such Persons
- Section 130.2006 - Sales by Teacher-Sponsored Student Organizations
- Section 130.2007 - Exemption Identification Numbers
- Section 130.2008 - Sales by Nonprofit Service Enterprises
- Section 130.2009 - Personal Property Purchased Through Certain Fundraising Events for the Benefit of Certain Schools
- Section 130.2010 - Persons Who Rent or Lease the Use of Tangible Personal Property to Others
- Section 130.2011 - Sales to Persons Who Lease Tangible Personal Property to Exempt Hospitals
- Section 130.2012 - Sales to Persons Who Lease Tangible Personal Property to Governmental Bodies
- Section 130.2013 - Persons in the Business of Both Renting and Selling Tangible Personal Property - Tax Liabilities, Credit
- Section 130.2015 - Persons Who Repair or Otherwise Service Tangible Personal Property
- Section 130.2020 - Physicians and Surgeons
- Section 130.2025 - Picture-Framers
- Section 130.2030 - Public Amusement Places
- Section 130.2035 - Registered Pharmacists and Druggists
- Section 130.2040 - Retailers of Clothing
- Section 130.2045 - Retailers on Premises of the Illinois State Fair, County Fairs, Art Shows, Flea Markets and the Like
- Section 130.2050 - Sales and Gifts By Employers to Employees
- Section 130.2055 - Sales by Governmental Bodies
- Section 130.2060 - Sales of Alcoholic Beverages, Motor Fuel and Tobacco Products
- Section 130.2065 - Sales of Automobiles for Use In Demonstration (Repealed)
- Section 130.2070 - Sales of Containers, Wrapping and Packing Materials and Related Products
- Section 130.2075 - Sales To Construction Contractors, Real Estate Developers and Speculative Builders
- Section 130.2076 - Sales to Purchasers Performing Contracts with Governmental Bodies
- Section 130.2080 - Sales to Governmental Bodies, Foreign Diplomats and Consular Personnel
- Section 130.2081 - Tax-Free Purchases By Exempt Entities, Their Employees and Representatives, and Documenting Sales to Exempt Entities, Their Employees and Representatives
- Section 130.2085 - Sales to or by Banks, Savings and Loan Associations and Credit Unions
- Section 130.2090 - Sales to Railroad Companies
- Section 130.2095 - Sellers of Gasohol, Coal, Coke, Fuel Oil and Other Combustibles
- Section 130.2100 - Sellers of Feeds and Breeding Livestock
- Section 130.2101 - Sellers of Floor Coverings
- Section 130.2105 - Sellers of Newspapers, Magazines, Books, Sheet Music and Musical Recordings, and Their Suppliers; Transfers of Data Downloaded Electronically
- Section 130.2110 - Sellers of Seeds and Fertilizer
- Section 130.2115 - Sellers of Machinery, Tools and Special Order Items
- Section 130.2120 - Suppliers of Persons Engaged in Service Occupations and Professions
- Section 130.2125 - Discount Coupons, Gift Situations, Trading Stamps, Automobile Rebates and Dealer Incentives
- Section 130.2130 - Undertakers and Funeral Directors
- Section 130.2135 - Vending Machines
- Section 130.2140 - Vendors of Curtains, Slip Covers and Other Similar Items Made to Order
- Section 130.2145 - Vendors of Meals
- Section 130.2150 - Vendors of Memorial Stones and Monuments
- Section 130.2155 - Tax Liability of Sign Vendors
- Section 130.2156 - Vendors of Steam
- Section 130.2160 - Vendors of Tangible Personal Property Employed for Premiums, Advertising, Prizes, Etc
- Section 130.2165 - Veterinarians
- Section 130.2170 - Warehousemen
Disclaimer: These regulations may not be the most recent version. Illinois may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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