Subject Index Department of Revenue

Certified Audit Pilot Program established; certain tax penalties waived if taxpayers hire a qualified practitioner to perform a certified audit 

January
2024
Illinois Law Update
, Page 16
The Department of Revenue adopted a new Part titled the Local Government Revenue Recapture Act and Certified Pilot Program. Taxpayers may now hire qualified practitioners to perform certified audits. The program runs from Jan. 1, 2021, to Dec. 21, 2025.

Illinois taxpayers subject to taxation by foreign countries despite U.S. treaty exemption

December
2022
Illinois Law Update
, Page 12
The Department of Revenue adopted an amendment to the Part titled Income Tax. The amendment removes the stipulation regarding treaties with foreign countries in determining whether an Illinois taxpayer is subject to the income tax

Small businesses under the Secure Choice Savings Program Act now subject to employer tax penalties for noncompliance

November
2022
Illinois Law Update
, Page 18
The Department of Revenue adopted a new Part titled Secure Choice Savings Program Act, implementing the statute of the same name. The Part allows the department to assess and collect penalties from those employers subject to the Act who fail to enroll employees in the Secure Choice Savings Program.

The presumed average cost of free meals provided to employees for purposes of establishing employers’ use tax liability increased to $3.50

March
2022
Illinois Law Update
, Page 18
The Department of Revenue adopted an amendment to the Part titled Retailers’ Occupation Tax. When an employer gives away personal property to an employee, the employer must pay use tax at the rate that would have been imposed at the time the employer acquired the property from the supplier.

Out-of-state online retailers are now subject to state and local taxes

April
2021
Illinois Law Update
, Page 18
The Department of Revenue adopted a new Part titled Leveling the Playing Field for Illinois Retail Act, imposing state and local taxes on out-of-state online retailers and marketplace facilitators. The changes seek to “level the playing field” between Illinois-based retailers and remote retailers.

Small businesses minimum-wage tax credits adopted

January
2021
Illinois Law Update
, Page 14
The Department of Revenue adopted an amendment implementing new rules for minimum-wage tax credits. The amendment replaces an earlier emergency provision that has since expired, and it is a response to the new state minimum wage, which took effect on Jan. 1, 2020.

New formulation for calculating Illinois tax liability for out-of-state workers

September
2020
Illinois Law Update
, Page 18
The Illinois Department of Revenue adopted amendments to section 100.3120 of the Administrative Code clarifying how income amounts subject to Illinois income tax will be determined for individuals working in other states or whose base of operations is outside of Illinois.

New parking tax on temporary and permanent garages

August
2020
Illinois Law Update
, Page 14
The Illinois Department of Revenue adopted a rule implementing the Parking Excise Tax Act (35 ILCS 525).

Additional exemptions to Retailers’ Occupation Tax adopted

June
2020
Illinois Law Update
, Page 14
New rules from the Department of Revenue expand the exemptions available under the Retailer’s Occupation Tax. Sellers of tangible personal property in the state of Illinois are subject to the tax.

Adoption of Wayfair nexus for use tax on out-of-state retailers

February
2020
Illinois Law Update
, Page 14
The Department of Revenue adopted amendments to the Use Tax implementing provisions of Public Act 100-587.

New rules place stricter restrictions on cigarette sellers

November
2019
Illinois Law Update
, Page 14
The Department of Revenue (DOR) adopted amendments to the Parts titled Retailers’ Occupation Tax, Service Occupation Tax, Cigarette Tax Act, Cigarette Use Tax Act, and Tobacco Products Tax Act of 1995, implementing Public Act 100-940.

New method for coming clean about unpaid taxes

August
2019
Illinois Law Update
, Page 16
The Department of Revenue (DOR) adopted an amendment to the Part now titled “Board of Appeals; Voluntary Disclosure” (86 IAC 210; 43 Ill. Reg. 973 (effective April 24, 2019)).

Tax credits for contributing scholarships to nonpublic schools

February
2019
Illinois Law Update
, Page 14
The Department of Revenue adopted a new Part titled Invest in Kids Act (86 Ill. Adm. Code 1000 (effective Oct. 31, 2018)).

Cannabis and Controlled Substances Tax Act repealed due to unconstitutionality

January
2019
Illinois Law Update
, Page 16
DOR also repealed the Cannabis and Controlled Substances Tax Act (86 Ill. Adm. Code 428 (effective Oct. 4, 2018)), because the underlying statute was declared unconstitutional and is no longer enforced.

Retailers and service providers required to file electronic returns

January
2019
Illinois Law Update
, Page 16
The Department of Revenue ("DOR") adopted proposed amendments to the Service Occupation Tax (86 Ill. Adm. Code 140) and the Electronic Filing of Returns or Other Documents (86 Ill. Adm. Code 760), both effective Oct. 4, 2018.

“Transportation companies” defined and subject to Illinois income tax liability

January
2019
Illinois Law Update
, Page 16
DOR adopted an amendment to the Income Tax Code (86 Ill. Adm. Code 100 (effective Oct. 12, 2018)), providing a definition of "transportation company" for purposes of the apportionment formula for taxpayers providing transportation services.

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