ILLINOIS: Multiple Taxes: Prepaid Motor Fuel Rates Determination Changed, Other Amendments Enacted

Abstract

Under H.B. 6022, the Illinois Department of Revenue (DOR) will determine the prepaid sales tax rates applicable to motor fuels as part of an enacted law that also made changes to the motor fuel tax law and the environmental impact fee law. Beginning in 2011, the DOR generally will determine the per-gallon retailers' occupation (sales) tax rate on January 1 and July 1.