Illinois DOR Adopts Amendments to Hotel Operators’ Occupation Tax Act Rule

The Illinois Department of Revenue (DOR) adopted amendments to the Hotel Operators’ Occupation Tax Act rule. The regulation: 1) reflects changes made by the Public Act addressing the tax obligations of re-renters of hotel rooms and hosting platforms; and 2) adds additional statutory definitions and updates the section on the exemption for foreign missions. The regulation took effect Aug. 27. [Ill. Dep’t of Revenue, Regs. 86 IAC 480.101, et. al., 09/12/25]