Illinois DOR Clarifies Exempt Organizations from Hotel Operators’ Occupation Tax

The Illinois Department of Revenue (IDOR) July 1 issued information clarifying that most entities, including nonprofits and governmental agencies, are not exempt from the Hotel Operators’ Occupation Tax, according to 86 Ill. Adm. Code 480.101(b)(3). However, effective July 1, 2023, organizations chartered by the U.S. Congress to provide disaster relief and possessing an active Illinois Exemption Identification Number are exempt from this tax on gross rental receipts for rooms, as per Public Act 103-0009. [Ill. Dep’t of Revenue, Are we exempt from Hotel Operators’ Occupation Tax?, 07/01/24]

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