Illinois DOR Proposes Amendments to Service Occupation Tax Rules

The Illinois Department of Revenue (DOR) proposed amendments to the Service Occupation Tax rules. The proposal includes measures to implement the statute, which eliminates the state’s Service Occupation Tax on qualifying food for human consumption consumed off premises, and to incorporate the new exemption and related conforming changes for certain institutional food sales. Comments on the proposed rules are due by June 29. [Ill. Dep’t of Revenue, Proposed Regs. Sections 140.101, et al., 05/15/26 Ill. Reg.]