Illinois State Tax Rulings
Free plain-English summaries of state tax letter rulings and advisory opinions issued in Illinois, with full citations and the original source on every page.
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Could a construction contractor claim an Illinois enterprise-zone exemption for tools, safety items, rentals, temporary facilities, and other project purchases?
Not categorically. Each enterprise-zone exemption covered different property and required its own certification and use tests. Building materials generally had to be physically incorporated into enter…
Which grain-bin materials and components qualified for Illinois's farm machinery and equipment exemption?
Grain bins themselves and building materials such as concrete, steel panels, and roof vents did not qualify. Dryers, blowers, augers, temperature monitors, grain spreaders, and level indicators could …
When should an Illinois appliance or home-theater installer collect sales tax from the customer, and when is it a construction contractor owing Use Tax on cost?
A retail sale of an appliance or other item remained taxable when installation was separately contracted; the separate installation charge was not subject to Retailers' Occupation Tax. A single contra…
When did Illinois exempt farm machinery and equipment, and how were farm real-estate improvements taxed?
Machinery, equipment, and replacement parts used primarily in production agriculture could be exempt when the purchaser certified the qualifying use. Ordinary real-estate improvements such as fences, …
Did an Illinois governmental body have to renew its sales-tax exemption number, and how did a seller document exempt purchases?
The governmental body did not have to apply for renewal because Illinois automatically renewed governmental exemptions. But a seller could treat only purchases by the governmental entity holding an ac…
How did Illinois tax installed carpeting, custom draperies, reupholstery, handling fees, and sales spanning a tax-rate change?
Illinois applied different rules by transaction. A contractor permanently installing carpet was the end user and owed Use Tax on its material cost, while an over-the-counter carpet sale was taxable to…
Did separately stating fabricated steel and erection labor turn a permanent steel-installation contract into a taxable retail sale?
No. If the fabricator also permanently affixed the structural steel to Illinois real property, the transaction remained a construction contract even when steel and erection charges were separately sta…
Did refrigeration equipment used by a wholesale food or produce distributor qualify for Illinois's manufacturing machinery exemption?
No. Refrigeration used by a nonmanufacturer, such as a wholesale food or produce distributor, merely to maintain products purchased for resale did not qualify. Refrigeration required to maintain a saf…
Who owed Illinois tax when a granite-countertop business sold countertops over the counter or installed them permanently in real property?
For an over-the-counter countertop sale, the retailer owed Retailers' Occupation Tax and collected the corresponding Use Tax from the customer; a separately contracted installation service was not tax…
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These are official tax letter rulings and advisory opinions issued by Illinois's revenue authority in response to questions from specific taxpayers about how the tax law applies to their facts. A ruling is binding on the department only for the taxpayer who requested it and cannot be relied on by anyone else, but it is strong evidence of how the state reads the law. Every ruling above has a plain-English question and short answer, plus a link to the full original source.