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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Did IDOR classify a carrier's prepaid home-phone plans as taxable prepaid calling arrangements instead of telecommunications services?
IDOR did not decide whether the carrier's plans met the definition. It explained that qualifying prepaid telephone calling arrangements were treated as tangible personal property subject to Retailers'…
Were separately listed average shipping charges excluded from Illinois sales tax when the amount sometimes exceeded actual delivery cost?
Not merely because shipping appeared on a separate invoice line. The buyer and seller had to agree to delivery separately from the property price, shown best by a separate contract or by a genuine pic…
Did a 250,000-gallon fire-protection tank bolted to a concrete foundation remain personal property, or was the subcontractor a construction contractor owing Use Tax on materials?
IDOR did not decide whether this tank was permanently incorporated into real estate. It said the classification was highly fact-intensive and directed the subcontractor to prior letters, including a P…
Did Illinois's prepaid wireless 9-1-1 surcharge apply to every prepaid calling card reported for sales tax, including an international access-code card?
The two charges used different definitions. A prepaid calling arrangement was tangible personal property subject to Retailers' Occupation Tax, but the 2012 prepaid wireless 9-1-1 surcharge applied onl…
Did an unlimited monthly cellular subscription fee fall under Illinois sales tax or telecommunications excise tax?
Unresolved on the limited facts. ST 11-0046-GIL says a statutory prepaid telephone calling arrangement was tangible personal property subject to Retailers' Occupation Tax rather than Telecommunication…
Would an Illinois school district owe sales tax if it supplied diesel fuel to a private pupil-transportation contractor and recovered the cost?
Potentially. ST 11-0043-GIL says governmental bodies generally incur Retailers' Occupation Tax when they sell tangible personal property to the public for use or consumption, with an exception for an …
Would a county health department owe Illinois sales tax when reselling toothbrushes to low-income dental patients at its cost?
Likely no. ST 11-0033-GIL says Illinois governmental bodies generally incur Retailers' Occupation Tax when selling tangible personal property to the public outside the performance of a governmental fu…
Did an Illinois public university owe Retailers' Occupation Tax when it sold its own educational publications to the public?
Illinois gave no specific determination. It said the university's sale of the submitted educational materials appeared likely to further its governmental function and therefore would not incur Retaile…
Did Illinois sales tax apply to retail goods sold by an individual or corporation even when the business reported no profit?
For sales tax, the Department said Retailers' Occupation Tax applied to persons selling tangible personal property at retail, and the statutory definition of persons included natural individuals and c…
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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.