ST[removed]GIL[removed]MOTOR VEHICLES Wreckers and car carriers sold in Illinois to Indiana residents are not “cargo trailers” eligible for the drive -away permit exemption. See 35 ILCS[removed]This is a G

Source URL: tax.illinois.gov

• Identifiers
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ST[removed]GIL[removed]GOVERNMENTAL BODIES Sales to a governmental body are generally subject to tax unless the governmental body has an active exemption identification “E” number. See 86 Ill. Adm. Code[removed].

Source URL: tax.illinois.gov

• Income tax in the United States
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ST[removed]GIL[removed]SERVICE OCCUPATION TAX Sellers of special order machines are considered to be engaged primarily in a service occupation, rather than being engaged in the business of selling tangible personal pr

Source URL: tax.illinois.gov

• Value added tax
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• De minimis
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• Sales tax
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ST[removed]GIL[removed]LIQUOR TAX Under the Liquor Control Act of 1934, out-of-state wineries who are going to sell wine directly to Illinois residents must complete an Application For State Of Illinois Winery Shipper

Source URL: tax.illinois.gov

• Sales taxes in the United States
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ST[removed]GIL[removed]OCCASIONAL SALE A farmer who demolishes his hog confinement buildings and crushes and sells the concrete foundations from those buildings but who does not hold himself out as being engaged (and

Source URL: tax.illinois.gov

• Sales tax
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• Local taxation
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ST[removed]GIL[removed]NEXUS The definition of a “retailer maintaining a place of business in Illinois” is described in 86 Ill. Adm. Code[removed]i). This type of retailer is required to register with the State as

Source URL: tax.illinois.gov

• Sales taxes
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• Use tax

ST[removed]GIL[removed]LEASING Lessors of tangible personal property under true leases in Illinois are deemed end users of the property to be leased. As end users of tangible personal property located in Illinois, les

Source URL: tax.illinois.gov

ST[removed]GIL[removed]FOOD This letter concerns the sale of gift baskets. See 86 Ill. Adm. Code[removed]This is a GIL.) December 21, 2012 Dear: This letter is in response to your letter dated October 23, 2012, in w

Source URL: tax.illinois.gov

• Food
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• Sales taxes in the United States
• Tax reform
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• Tax

ST[removed]GIL[removed]MISCELLANEOUS This letter responds to an annual survey. See 86 Ill. Adm. Code, Parts 120, 130, 140, and[removed]This is a GIL.) July 31, 2013 Dear: This letter is in response to your email dated J

Source URL: tax.illinois.gov

• Sales taxes
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• Value added tax
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• Tax
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ST[removed]GIL[removed]MANUFACTURING MACHINERY & EQUIPMENT In order to qualify for the manufacturing machinery and equipment exemption, the process or activity must be commonly regarded as manufacturing. See 86 Ill. A

Source URL: tax.illinois.gov

• Medicine
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• Pharmacology
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• Compounding