Illinois DOR Exempts Amtrak Sales from Retailers’ Occupation, Use Tax

The Illinois Department of Revenue (DOR) issued a general information letter stating that sales of tangible personal property to Amtrak are exempt from Illinois Retailers’ Occupation Tax and Use Tax under federal law. Retailers must maintain records necessary to support exempt sales to Amtrak, including contract details and payments from Amtrak, which must be provided to the Department upon request. [Il. Dep’t of Revenue, ST 26-0015-GIL, 05/01/26]

This story was produced by Bloomberg Tax Automation, and edited by Bloomberg Tax staff.