DOR also repealed the Cannabis and Controlled Substances Tax Act (86 Ill.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