Organization | • | Illinois Department Of Revenue | [X] |
| | | | Title: | | | | | Volume/Number: | | | | | Issuing Agency: | | | | | Description: | The accompanying information is taken from 2003 Illinois Income Tax returns that were due on April 15, 2004. The information is presented by the ZIP Code that the taxpayer reported on the return. Each ZIP code has been divided into homeowners (filers who claimed a property tax credit [W/PTC] and non-homeowners [filers who did not claim a property tax credit [W/O PTC]. | | | | Date Created: | 05 19 2005 | | | | Agency ID: | | | | | ISL ID: | 000000028947 Original UID: 13412 FIRST WORD: Individual | |
| | | Title: | | | | | Volume/Number: | 2007 | | | | Issuing Agency: | | | | | Description: | This booklet contains Illinois Income Tax withholding tables. The tables begin on Page 5. It also explains how to figure the amount of Illinois Income Tax that you should withhold using the tables in this booklet. | | | | Date Created: | 03 07 2008 | | | | Agency ID: | IL-700-T | | | | ISL ID: | 000000029055 Original UID: 13520 FIRST WORD: Booklet | |
| | | Title: | | | | | Volume/Number: | 2009 | | | | Issuing Agency: | | | | | Description: | 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). | | | | Date Created: | 02 05 2009 | | | | Agency ID: | ST 09-0002-GIL | | | | ISL ID: | 000000029209 Original UID: 13684 FIRST WORD: Medical | |
| | | Title: | | | | | Volume/Number: | 2009 | | | | Issuing Agency: | | | | | Description: | This letter discusses the requirements for Certificates of Resale. 86 Ill. Adm. Code 130.1405. | | | | Date Created: | 02 05 2009 | | | | Agency ID: | ST 09-0003-GIL | | | | ISL ID: | 000000029212 Original UID: 13687 FIRST WORD: SALE | |
| | | Title: | | | | | Volume/Number: | 2009 | | | | Issuing Agency: | | | | | Description: | In general, machines that allow players to accumulate credits that may be redeemed for gift cards that the players can use to receive property do not meet the definition of a coin-operated amusement device subject to tax under the Coin-Operated Amusement Device and Redemption Machine Tax Act. See 35 ILCS 510/1 et seq. and the corresponding regulations at 86 Ill. Adm. Code 460.101 et seq. (This is a GIL.) | | | | Date Created: | 02 05 2009 | | | | Agency ID: | ST 09-0004-GIL | | | | ISL ID: | 000000029213 Original UID: 13688 FIRST WORD: Coin | |
| | | Title: | | | | | Volume/Number: | 2009 | | | | Issuing Agency: | | | | | Description: | 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 495. (This is a GIL). | | | | Date Created: | 02 05 2009 | | | | Agency ID: | ST 09-0005-GIL | | | | ISL ID: | 000000029214 Original UID: 13689 FIRST WORD: Telecommunications | |
| | | Title: | | | | | Volume/Number: | 2009 | | | | Issuing Agency: | | | | | Description: | This letter discusses NEXUS. See Quill Corp. v. North Dakota, 112 S.Ct. 1904 (1992). (This is a GIL.) | | | | Date Created: | 02 05 2009 | | | | Agency ID: | ST 09-0006-GIL | | | | ISL ID: | 000000029216 Original UID: 13691 FIRST WORD: NEXUS: | |
| | | Title: | | | | | Volume/Number: | 2009 | | | | Issuing Agency: | | | | | Description: | The Department does not consider the viewing and downloading of video, text and similar data over the Internet to be the transfer of tangible personal property. See 86 Ill. Adm. Code 130.101. (This is a GIL.) | | | | Date Created: | 02 05 2009 | | | | Agency ID: | ST 09-0007-GIL | | | | ISL ID: | 000000029217 Original UID: 13692 FIRST WORD: Legal | |
| | | Title: | | | | | Volume/Number: | 2009 | | | | Issuing Agency: | | | | | Description: | 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.) | | | | Date Created: | 02 05 2009 | | | | Agency ID: | ST 09-0008-GIL | | | | ISL ID: | 000000029218 Original UID: 13693 FIRST WORD: Legal | |
| | | Title: | | | | | Volume/Number: | 2009 | | | | Issuing Agency: | | | | | Description: | 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.) | | | | Date Created: | 02 05 2009 | | | | Agency ID: | ST 09-0009-GIL | | | | ISL ID: | 000000029219 Original UID: 13694 FIRST WORD: Legal | |
| | | Title: | | | | | Volume/Number: | 2009 | | | | Issuing Agency: | | | | | Description: | Gross receipts from the rentals of rooms to "permanent residents" are not subject to Hotel Operators' Occupation Tax liability. A "permanent resident" is any person who has occupied or has the right to occupy any room or rooms in a hotel for at least 30 consecutive days. See 86 Ill. Adm. Code 480.101. (This is a GIL.) | | | | Date Created: | 02 05 2009 | | | | Agency ID: | ST 09-0010-GIL | | | | ISL ID: | 000000029221 Original UID: 13696 FIRST WORD: Hotel | |
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