Illinois – January 2014 Regulatory Agenda

SALT Report 3363 – Illinois regulatory agenda excerpts relating to sales and use tax in reaction to Hartney Fuel decision and other legislative action:

“A new Part will be promulgated to set out specific procedures and requirements for the business district retailers’ occupation tax authorized by P.A. 93-1053. On November 21, 2013, the Illinois Supreme Court, in Hartney Fuel Oil Co. v. Hamer 2013 IL 115130, invalidated Department rules that retailers had long relied on upon to determine which locally-imposed sales taxes they were required to pay. Proposed rules will provide guidance for retailers to determine what local taxes they incur based on the location where they are “engaged in the business of selling tangible personal property.”

“Amendment of Section 130.910 in response to enactment of P.A. 97-1074, which added the criminal offense of sales tax evasion.”

For Further Information:

Illiniois RegulatoryAgenda January 2014