Act 120 - RETAILERS' OCCUPATION TAX ACT

Section 35 ILCS 120/1 - Definitions
Section 35 ILCS 120/1a - "Pollution control facilities" defined
Section 35 ILCS 120/1a-1 - "Low sulfur dioxide emission coal fueled devices" defined
Section 35 ILCS 120/1c - "Motor vehicle" defined
Section 35 ILCS 120/1d - Exemption for personal property
Section 35 ILCS 120/1e - Tangible personal property exempt
Section 35 ILCS 120/1f - Business enterprises exempt
Section 35 ILCS 120/1g - Application for exemption identification number
Section 35 ILCS 120/1h - List of not-for-profit organizations
Section 35 ILCS 120/1i - "High Impact Service Facility" defined
Section 35 ILCS 120/1j - Exemption - Machinery or Equipment used in the operation of high impact service facilities
Section 35 ILCS 120/1j.1 - Exemption; jet fuel used in the operation of high impact service facilities
Section 35 ILCS 120/1j.2 - Exceptions
Section 35 ILCS 120/1k - "Aircraft maintenance facility" defined
Section 35 ILCS 120/1m - Aircraft maintenance equipment exempt
Section 35 ILCS 120/1n - Tangible personal property exempt
Section 35 ILCS 120/1o - Aircraft support center exemption
Section 35 ILCS 120/1p - [Repealed]
Section 35 ILCS 120/1q - Building Materials Exemption; Illiana Expressway Public Private Partnership
Section 35 ILCS 120/1r - Building materials exemption; public-private partnership transportation projects
Section 35 ILCS 120/1s - Building materials exemption; South Suburban Airport public-private partnership
Section 35 ILCS 120/2 - Tax imposed
Section 35 ILCS 120/2-5 - (Text of Section from PA 103-9,§5-20) Exemptions
Section 35 ILCS 120/2-5 - (Text of Section from PA 103-9,§15-20) Exemptions
Section 35 ILCS 120/2-5 - (Text of Section from PA 103-154) Exemptions
Section 35 ILCS 120/2-5 - (Text of Section from P.A. 103-384) Exemptions
Section 35 ILCS 120/2-5.5 - Food and drugs sold by not-for-profit organizations; exemption
Section 35 ILCS 120/2-6 - Building Materials Exemption; Intermodal Terminal Facility Areas
Section 35 ILCS 120/2-7 - Aggregate manufacturing exemption
Section 35 ILCS 120/2-8 - Sales tax holiday items
Section 35 ILCS 120/2-9 - (Text of section from PA 102-700) Hospital exemption
Section 35 ILCS 120/2-9 - (Text of section from PA 102-886) Hospital exemption
Section 35 ILCS 120/2-10 - Rate of tax
Section 35 ILCS 120/2-10.5 - Direct payment program; purchaser's providing of permit to retailer; retailer relieved of collecting use tax and local retailers' occupation tax reimbursements from purchaser; direct payment of retailers' occupation tax and local retailers' occupation tax by purchaser
Section 35 ILCS 120/2-12 - Location where retailer is deemed to be engaged in the business of selling
Section 35 ILCS 120/2-15 - Photoprocessing
Section 35 ILCS 120/2-20 - Bullion
Section 35 ILCS 120/2-22 - Certification of airport-related purpose
Section 35 ILCS 120/2-25 - Computer software
Section 35 ILCS 120/2-27 - Prepaid telephone calling arrangements
Section 35 ILCS 120/2-30 - Graphic arts production
Section 35 ILCS 120/2-35 - Production agriculture
Section 35 ILCS 120/2-40 - Purchaser refunds
Section 35 ILCS 120/2-45 - Manufacturing and assembly exemption
Section 35 ILCS 120/2-50 - Rolling stock exemption
Section 35 ILCS 120/2-51 - Motor vehicles; trailers; use as rolling stock definition
Section 35 ILCS 120/2-54 - Building Materials Exemption; River Edge Redevelopment Zones
Section 35 ILCS 120/2-55 - Serviceman transfer
Section 35 ILCS 120/2-60 - Interstate commerce exemption
Section 35 ILCS 120/2-65 - Liability because of amendatory Act
Section 35 ILCS 120/2-70 - Sunset of exemptions, credits, and deductions
Section 35 ILCS 120/2a - Certificate of registration
Section 35 ILCS 120/2b - Revocation of certificate of registration
Section 35 ILCS 120/2c - Resale number for purchasers not registered
Section 35 ILCS 120/2d - Tax prepayment by motor fuel retailer
Section 35 ILCS 120/2e - Statement of tax paid
Section 35 ILCS 120/2f - Itemized statement filed by resellers of motor fuel
Section 35 ILCS 120/2g - Applicable provisions
Section 35 ILCS 120/2h - Scope of Act
Section 35 ILCS 120/2i - Persons required to file bond
Section 35 ILCS 120/2j - Sorbent purchasing reports
Section 35 ILCS 120/3 - (Text of Section from P.A. 103-9)
Section 35 ILCS 120/3 - (Text of Section from P.A. 103-154)
Section 35 ILCS 120/3 - (Text of Section from P.A. 103-363)
Section 35 ILCS 120/4 - Department's examination of returns
Section 35 ILCS 120/5 - Failure to file return
Section 35 ILCS 120/5a - Liens on personal property
Section 35 ILCS 120/5b - State Tax Lien Index
Section 35 ILCS 120/5c - Certificate of complete or partial release of liens
Section 35 ILCS 120/5d - Bond or deposits for judicial proceedings
Section 35 ILCS 120/5e - Foreclosure of liens on real property
Section 35 ILCS 120/5f - Warrants levied upon property
Section 35 ILCS 120/5g - Real estate sold at judicial sale
Section 35 ILCS 120/5i - Secretary of State as agent for service of process
Section 35 ILCS 120/5j - Notice of sale or transfer
Section 35 ILCS 120/5k - Building materials exemption; enterprise zone
Section 35 ILCS 120/5l - Building materials exemption; High Impact Business
Section 35 ILCS 120/5m - Building materials exemption; REV Illinois projects
Section 35 ILCS 120/5n - Building materials exemption; microchip and semiconductor manufacturing
Section 35 ILCS 120/6 - Credit memorandum or refund
Section 35 ILCS 120/6a - Claims for credit or refund
Section 35 ILCS 120/6b - Examination of claims
Section 35 ILCS 120/6c - Protest to Department's Notice of Tentative Determination of Claim
Section 35 ILCS 120/6d - Deduction for uncollectible debt
Section 35 ILCS 120/7 - Records of tangible personal property sales
Section 35 ILCS 120/8 - Investigations and hearings
Section 35 ILCS 120/9 - Immunity from testifying
Section 35 ILCS 120/10 - Issuing of subpoenas
Section 35 ILCS 120/11 - Information from returns filed - confidentiality
Section 35 ILCS 120/11a - Applicability of Illinois Administrative Procedure Act
Section 35 ILCS 120/12 - Enforcement of reasonable rules and regulations
Section 35 ILCS 120/13 - Criminal penalties
Section 35 ILCS 120/13.5 - Repealed by P.A. 87-205
Section 35 ILCS 120/13.7 - Rulemaking
Section 35 ILCS 120/14 - Title