| Ruling |
Date |
Subject |
Synopsis |
|---|
ST-26-0001-GIL
|
01/09/2026 |
Manufactured Homes |
Mobile homes and manufactured homes in mobile home parks must be assessed and taxed as chattel. See 35 ILCS 517/5. The first sale by the mobile home park owner of the manufactured home located in the mobile home park to a purchaser is reported with Retailers’ Occupation Tax paid on Form ST-556, Sales Tax Transaction Return. Each subsequent sale of the manufactured home by the mobile home park owner to another purchaser must also be reported with tax paid on Form ST-556. (This is a GIL). |
| ST-26-0002-GIL |
01/14/2026 |
Leasing |
Effective January 1, 2025, persons engaged in the business of leasing tangible personal property at retail (“lessors”) in Illinois are subject to State and local retailers’ occupation tax on the gross receipts from leases of tangible personal property made in the course of business. See 35 ILCS 120/2 as amended by Article 75 of Public Act 103-592. Leases subject to retailers’ occupation taxes are sourced to either the primary property location or the same as other retail sales. See 35 ILCS 120/2-12(5.5) as amended by Article 75 of Public Act 103-592. (This is a GIL). |
| ST-26-0003-GIL |
01/22/2026 |
Leasing |
Effective January 1, 2025, persons engaged in the business of leasing tangible personal property at retail (“lessors”) in Illinois are subject to State and local retailers’ occupation tax on the gross receipts from leases of tangible personal property made in the course of business. See 35 ILCS 120/2 as amended by Article 75 of Public Act 103-592. Leases subject to retailers’ occupation taxes are sourced to either the primary property location or the same as other retail sales. See 35 ILCS 120/2-12(5.5) as amended by Article 75 of Public Act 103-592. (This is a GIL). |
| ST-26-0004-GIL |
01/23/2026 |
Parking Excise Tax |
Separately stated charges that are not related to or incidental to obtaining the use or privilege of using a parking space in a parking area or garage would not be subject to the tax. 35 ILCS 525; 86 Ill. Adm. Code 195. (This is a GIL). |
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