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.
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.
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.
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.
DOR also repealed the Cannabis and Controlled Substances Tax Act (86 Ill.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.
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.
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.