Informational Bulletin - Illinois Department Of Revenue - 2007
ADVERTISEMENT
1
2FY 2008-07
December 2007
Illinois Department of Revenue
Informational Bulletin
Brian Hamer
Miscellaneous Sales and Use
Director of Revenue
Tax Changes
To:
All retailers and servicepersons
For information . . .
This bulletin includes several changes
What municipalities are
in the sales and use taxes law. For
authorized to start (through
Visit our web site —
purposes of the bulletin, sales and
incorporation) a public-facilities
tax.illinois.gov
use tax refers to the following tax acts:
corporation?
•
Retailers’ Occupation Tax
Call us —
The only municipalities that are
•
Use Tax
1 800 732-8866 or
authorized to incorporate a public-
1 217 782-3336
•
Service Occupation Tax
facilities corporation must have a
1 800 544-5304 (TDD only)
population either
•
Service Use Tax
Write us —
•
exceeding 40,000, or
Illinois Department of Revenue
Public-Facilities Corporation
P.O. Box 19044
•
of 12,500 or more but less than
Springfi eld, IL 62794-9044
Effective October 11, 2007, an
25,000 that are located in a county
exemption from sales and use taxes
with a population of 250,000 or more
has been established for public-
For forms . . .
but less than 260,000 and that do
facilities corporations.
not levy a property tax.
Visit our web site —
What is a “public-facilities
tax.illinois.gov
What are the duties a public-
corporation?”
facilities corporation will
Call our Forms Order Line —
A public-facilities corporation is an
perform for the qualifying
1 800 356-6302
Illinois not-for-profi t corporation
municipality?
•
whose purpose is charitable and
The sole duties of a public-facilities
civic, and
This bulletin is written to
corporation are
inform you of recent changes;
•
that is organized only to act on
•
acquiring one or more sites for
behalf of a qualifying municipality
it does not replace statutes,
building a municipal convention hall,
for municipal convention hall
rules and regulations, or court
•
constructing, building, and equipping
purposes.
decisions.
the municipal convention hall, and
•
collecting revenues from the
activities of the public-facilities
Printed by authority of the State of Illinois
corporation.
123,476 copies - 12/07 -
P.O. Number 2080380
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial