Tax Rulings

Amusement Tax Ruling 1

Application of tax to patrons of participatory entertainment and recreational activities.

Amusement Tax Ruling 2

Boat rides and boat leases.

Amusement Tax Ruling 3

Record Retention Requirements.

Amusement Tax Ruling 4

Live Cultural Performance Exemption - DJ's

Amusement Tax Ruling 5

Electronically Delivered Amusements

Cigarette Tax Ruling 2

Tax Stamps.

Cigarette Tax Ruling 3

Deadline for discontinued tax stamps.

Emergency Telephone System Surcharge Ruling 1

Application of surcharge to customers with multiple voice grade communications channels utilizing private branch exchange (P.B.X) or Centrex type services.

Employers' Expense Tax Ruling 1

Tips to be computed as part of wages effective.

Employers' Expense Tax Ruling 2

Unitary business group as "Employer".

Hotel Tax Ruling 1

Domicile and permanent residence.

Hotel Tax Ruling 2

Supplement to Ruling 1 domicile and permanent residence exemption.

Motor Vehicle Lessor Tax Ruling 1

Daily Leases.

Parking Tax Ruling 1

Residential off-street parking exemption.

Parking Tax Ruling 2

Valet parking operators.

Parking Tax Ruling 3

Advertised rates.

Personal Property Lease Transaction Tax Ruling 1

Consummation of Transaction.

Personal Property Lease Transaction Tax Ruling 2

Exemptions.

Personal Property Lease Transaction Tax Ruling 3

Personal property subject to tax and computation of tax.

Personal Property Lease Transaction Tax Ruling 4

Leased time on equipment subject to tax.

Personal Property Lease Transaction Tax Ruling 5a

Usage of computers and computer software.

Personal Property Lease Transaction Tax Ruling 5 - Effective 9-1-2013

Usage of computers and computer software.

Personal Property Lease Transaction Tax Ruling 6

Leases of personal property in the video rental business.

Personal Property Lease Transaction Tax Ruling 7

Boat rides and boat leases.

Personal Property Lease Transaction Tax Ruling 8

Titled or registered personal property.

Personal Property Lease Transaction Tax Ruling 9

Charges for use of computers.

Personal Property Lease Transaction Tax Ruling 10

Affiliated corporate groups - lease or rental of personal property.

Personal Property Lease Transaction Tax Ruling 11

Location of use of rented vehicle; In Hertz Corp. v. City of Chicago, 2017 IL 119945, the Illinois Supreme Court held Personal Property Lease Transaction Tax Ruling #11 to be invalid. The ruling is therefore no longer in effect. It is retained on this web site for historical purposes only

Personal Property Lease Transaction Tax Ruling 12

Nonpossessory Computer Leases -Exemption 11

Real Property Transfer Tax Ruling 1

Real estate cooperatives.

Real Property Transfer Tax Ruling 2

Enterprise zone exemption.

Real Property Transfer Tax Ruling 3

Transfers in divorce situations; The ruling is no longer in effect.  It is retained on this web site for historical purposes only.

Real Property Transfer Tax Ruling 4

Exemptions "C" & "M".

Real Property Transfer Tax Ruling 5

Creation of Long-Term Ground Leases.

Real Property Transfer Tax Ruling 6

Long-Term Ground Leases - Additional Issues.

Simplified Telecommunications Tax Ruling 1A

Completion of reduced rate pursuant to class action settlement.

Simplified Telecommunications Tax Ruling 2

Termination charges.

Uniform Revenue Procedures Ordinance Ruling 1

Late penalties.

Uniform Revenue Procedures Ordinance Ruling 2

Reasonable cause standards to abate Late and/or Failure to File penalties.

Uniform Revenue Procedures Ordinance Ruling 3

Rules, regulations and opinions of the Department of Finance.

Uniform Revenue Procedures Ordinance Ruling 4

License holds for tax liabilities.

Uniform Revenue Procedures Ordinance Ruling 5

Internet Tax Return Filing and Payments.

Uniform Revenue Procedures Ordinance Ruling 6

Collection Obligations - Facilitators

Vehicle Fuel Tax Ruling 1

International Flight Exemption

Non-Titled Use Tax Regulations

Non-Titled Use Tax Regulations.

Restaurant Tax Regulations

Restaurant Tax Regulations.

Telecommunications Tax Regulations

Telecommunications Tax Regulations.

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