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Tangible personal property will be exempt from sales tax as of January 1, 2002, if it meets the following requirements: if it is purchased from an Illinois retailer by a Illinois taxpayer who is engaged in centralized purchasing, is stored temporarily for the purpose that it will be transported outside the state for use or consumption solely outside of Illinois or if it is somehow related to other tangible personal property to be used or consumed solely outside of Illinois. (P.A. 92-0488 (S.B. 730), Laws 2001)

(01/15/2002)

Public Act 92-484 has been enacted as of August 23, 2001, which states that Illinois will have a direct payment program established for sales and use tax payments. (Illinois Department of Revenue letter, October 5, 2001)

(10/15/2001)

Public Act 92-484 has been enacted as of August 23, 2001, which states that Illinois will have a direct payment program established for sales and use tax payments. (Illinois Department of Revenue letter, October 5, 2001)

(10/15/2001)

The Court contended that the Department of Revenue already acknowledged the collection piping, pumps and compressors used to collect the landfill gas qualified for an exemption. They also stated that the equipment used to dispose of the landfill gas, once it is collected is a necessary and integral part of the landfill gas collection and control systems. (Waste Management of Illinois vs. Illinois DOR)

(08/15/2000)

The Court found that the service provider was merely a middleman enabling its customers to transmit information and did not originate, modify, or terminate and of the communications. (Spacecom Systems, Inc., Illinois Circuit Court, Cook County v Illinois Department of Revenue No. 95 CH 00180, March 13, 2000)

(06/15/2000)

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