ST[removed]GIL[removed]TELECOMMUNICATIONS EXCISE TAX The Telecommunications Excise Tax is imposed upon the act or privilege of originating or receiving intrastate or interstate telecommunications in Illinois at the ra

Source URL: tax.illinois.gov

ST[removed]GIL[removed]CONSTRUCTION CONTRACTORS A contract to incorporate tangible personal property into real property is considered a construction contract. A contractor incurs Use Tax on the cost price of the tangi

Source URL: tax.illinois.gov

• Tax
• General contractor
• Business
• Economics
• Money
• State taxation in the United States
• Local taxation
• Use tax

ST[removed]GIL[removed]SERVICE OCCUPATION TAX The Department’s regulation, “Sellers of Machinery, Tools and Special Order Items” at 86 Ill. Adm. Code[removed]provides guidance for determining whether a business

Source URL: tax.illinois.gov

• Value added tax
• Tax
• De minimis
• Public economics
• Political economy
• Government
• Sales taxes in the United States
• Sales tax
• State taxation in the United States
• Local taxation
• Use tax

IT[removed]GIL[removed]ALTERNATIVE APPORTIONMENT Request to use separate accounting cannot be granted without evidence that the statutory apportionment formula does not fairly reflect the market for the taxpayer’s ser

Source URL: tax.illinois.gov

• Income tax
• Public economics
• Political economy
• Politics
• Taxation in the United States
• Income tax in the United States
• Apportionment

ST[removed]GIL[removed]GROSS RECEIPTS “Gross receipts” means all the consideration actually received by the seller, except traded-in tangible personal property personal property. See 86 Ill. Adm. Code[removed]Th

Source URL: tax.illinois.gov

• Generally Accepted Accounting Principles
• Electronic commerce
• Receipt
• Value added tax
• Coupon
• Tax
• Sales
• Retail
• Online shopping
• Business
• Marketing
• Sales promotion

ST[removed]GIL[removed]MEDICAL APPLIANCES Blood glucose monitoring systems used in treating diabetes in humans qualify for the low rate of tax. See 86 Ill. Adm. Code[removed]and letters ST[removed], ST[removed], and ST

Source URL: tax.illinois.gov

• Medicine
• Endocrinology
• Blood sugar
• Medicare
• Glucose meter
• Blood glucose monitoring
• Diabetes mellitus
• Diabetes
• Blood tests
• Endocrine system

ST[removed]GIL[removed]EXEMPT ORGANIZATIONS This letter discusses the various tax liabilities of fund raising organizations and their suppliers. See 86 Ill. Adm. Code[removed], 86 Ill. Adm. Code[removed], 86 Ill. Adm.

Source URL: tax.illinois.gov

• Nonprofit organization
• Value added tax
• Tax
• Public economics
• Political economy
• Business
• State taxation in the United States
• Local taxation
• Use tax

IT[removed]GIL[removed]RETURNS General Information Letter: Preparation of pro-forma federal returns by partners to same-sex civil unions explained. February 7, 2012 Dear: This is in response to your letter dated Febru

Source URL: tax.illinois.gov

• Taxation
• Income tax in Australia
• Employee benefit
• Withholding tax
• Income tax
• Public economics
• Political economy
• Accountancy
• Tax bracket
• Taxation in the United States
• Employment compensation
• Income tax in the United States

ST[removed]GIL[removed]LEASING Information regarding sales tax liabilities in lease situations may be found at 86 Ill. Adm. Code[removed]and 86 Ill. Adm. Code[removed]This is a GIL.) June 12, 2013 Dear: This letter

Source URL: tax.illinois.gov

• Business law
• Contract law
• Leasing
• State taxation in the United States
• Land law
• Lease
• Sales tax
• Use tax
• Value added tax
• Law
• Business
• Private law

ST[removed]GIL[removed]EXEMPT ORGANIZATIONS An entity which would otherwise qualify for tax-exempt status on its purchases of tangible personal property for use or consumption cannot make tax-free purchases unless it

Source URL: tax.illinois.gov

• Use tax
• Value added tax
• Tax exemption
• Public economics
• Political economy
• Sales taxes
• Accountancy
• State taxation in the United States
• Taxation
• Local taxation