miscellaneous taxes policy document index

MISCELLANEOUS TAXES

Baseball Batting Machines	RR91-14
	TAM90-8
Boat, Car, Antique and Similar Shows	RR89-8
Civic or Fraternal Organizations-Exemption	RR91-5
Dinner Attraction Tickets	PLR92-5
Fundraising Events by Nonprofit Organizations	RR04-8
	RAB01-2
	RR98-16
Hole-in-One-Game	TAM94-1
Homeowners Association – Membership Assessment	PLR09-2
Local Tax Charged to Enter	RR97-13
Major Tourism Facilities-Use of Tax	RR95-16
Membership Dues to Country Clubs	RR91-18
Membership Fees to a Country Club and a Dining Club	PLR91-5
Membership Fees to Health Clubs, Etc.	RR92-1
	IL91-17
	IL91-10
	RR90-7
	RR90-4
Non-Profit Foundation-Exemption	PLR90-7
Paid Admissions/When to Report on Return	RR94-3
"Places of Amusement" - List of Examples	RR05-14
Promoter Sponsored	TAM89-26
Promotional Tickets	RR88-11
Service Charges Imposed on Ticket Sales	RR90-10
Sight-Seeing Tours	TAM95-2
State Museum Admission Fees	PLR88-13
Tax Rate-Effective February 1, 1992	IL92-6
Ticket Tearing Process at Amusement Park Tournament Participation Entry Fees	TAM90-11 RR09-12

ANNUAL REPORTS AND LICENSES

Annual License Fee:
	Apportionment Method	PLR95-7
	Computation and Short Period Proration - Frequently Asked Questions and Examples	RR05-11
	Corporate Headquarters Credit	PRO01-1
	Credit for Infrastructure Project - Utilities	RR99-6
		RR96-11
	Exempt Organizations	IL92-15
	Income Year Used As Computation Basis	PLR88-11
	Initial Corp. Income Tax Return-Railroad Property	TAM87-8
	Limited Liability Company	RR98-11
	Minimum License Fee Increase	TAM89-6
	Professional/Unincorporated Association	IL94-23
		TAM89-7
	Public Corporation (Redevelopment Commission)	PLR92-2
	Qualified Subchapter S Subsidiaries	RR05-11
		RP98-1
	Real Estate Investment Trust	PLR92-7
	Subject To/Exempt From	RR95-5
	Telephone Access Charges	IL91-32
Annual Report:
	Due Date Upon Merger	TAM88-13
	Exempt Organizations	IL92-15
	Professional Associations Incorporating	TAM89-7
	Public Corporation (Redevelopment Commission)	PLR92-2
	Public Disclosure of Information	TAM89-6
	Qualified Subchapter S Subsidiaries	RP98-1
	Solicitation Necessary	PLR88-19

BEER AND WINE TAX

Beer Excise Tax Liability	PRO02-1
Beer or Wine Sales to the Military	RP89-4
	IL89-31
Brew-on-Premises Operations	RR95-3
Regulations: Reorganization/Cross Reference Table	IL03-13

BINGO

Agent, Promoter or Representative of the House			RR94-10
			RR94-6
Bingo Act of 1989			RR89-18
Bingo Card Charges - Use of Money			RR97-16
Bingo Cards and Packages Sold			RR90-2
Bingo Cards:
		-Approved Procedures	RPB01-10
		-Free	RR91-2
		-Price Charged	RR90-8
		-Sale at Other Than Face Value	RR98-13
Bingo Funds - Delivery and Deposit			RR97-17
Bingo License Statutes-Changes			IL87-5
Bingo Paper Standards			RR99-13
			RR97-11
Bingo Policy-Frequent Questions/Answers			RR89-23
Bingo Proceeds-Tax On/Liability/For			RR93-5
Domicile and Organizational Requirements			RR97-9
			RR93-3
Electronic Bingo			IL04-4
Fictitious Charity - Withholding of Distributions			RR98-7
Games-Even/Odd Numbers or Wild Numbers			RR91-11
	-Two Anyway Bingo		RR92-16
Law Changes Effective July 1, 1991			IL91-15
License Issued to Indebted Taxpayers			RP91-2
License of Promoter-Revocation & Reinstatement			TAM90-9
Location Change Prior to License Expiration			RR90-5
Penalty Violations			RP97-7
Prizes and Games			RR92-8
Ticket Standards			RR04-11

COIN-OPERATED DEVICES

Breath Alcohol Tester Machine			PLR92-6
Class II or Class III Machine			PLR94-12
Coin Activated Baseball Batting Cages			TAM90-8
Digital Display Machines			TAM90-7
Guidelines and Chart-License Taxes Required on Various CODs			RR96-2
			RR90-9
Illegal Machines-License Fee Nonrefundable and Nontransferable			IL95-3
License Fee Increase for Certain CODs			IL90-16
License Issued to Indebted Taxpayers			RP91-2
License Renewals			IL94-11
Multi-Player Video Gaming Devices			RR95-10
Penalty Guidelines			RPB00-1
			TRPB00-1
			RP99-1
			RP97-2
Quarterly Report:
	Due Date/Issuance of Licenses		IL96-10
	Release Under Freedom of Information Act		IL96-11
Regulations:
	Reorganization/Cross Reference Table		IL03-13
	Single Place or Premises		RR95-13
	Video Game Machines-Proposed		IL95-10
		-Final	IL95-11
Transfer of License to Another			RR95-2
Video Game Machines Act:
	Advertising		IL94-30
	Declaratory Ruling		IL97-12
	Maximum Cash Payout		IL97-4
			IL94-28
		-Inducements	IL99-14
			RR99-7
Owner/Operator License Refund			IL96-1
Single Place or Premises			IL96-7
			RR95-7
			IL94-13
			IL94-12
			RP94-2
Video Game Machines With Bingo Games			IL97-22

DEED RECORDING FEE

Affidavits - Samples	IL06-12
Deeds to Obtain Construction Loan	RR05-8
Easements and Right of Ways	RR06-10
Effective Date of New Deed Recording Fee	RP96-4
Internal Revenue Code Section 338(h)(10) Election-Tax Consequences	RR09-4
Section 1031 - Tax Deferred Exchanges	RR99-2
Mineral Rights	RR06-11
Questions and Answer Summary	RR04-6
Refund Procedures	RP97-3
Regulations – Regulations Approved by the General Assembly	IL09-11
Reorganization/Cross Reference Table	IL03-13
Documentary Stamp Tax (Replaced by Deed Recording Fee): Church Incorporated Under SC Nonprofit Act-Transfer of Realty Deeds and Other Conveyances of Realty Divorce-Distribution of Property Partnership Converted to Limited Liability Company Real Estate Transfers Real Estate Transfers Without Consideration Realty Conveyed by Deed to/from Federally Chartered Institution Realty Transferred to a Partnership By Partners Realty Transferred to a Partnership From Trust Timber Deeds	RR95-8 RR92-14 RR92-7 TAM88-19 RR95-9 PLR88-14 TAM88-15 TAM88-7 TAM89-8 PLR89-20 IL94-31 RR88-6 IL88-10

ELECTRIC POWER TAX

Electricity Used in Administrative Offices of Power Company

TAM88-11

Regulations:

- Approved in 2006 (Industrial Customers – Regulation #117-1400)

IL06-3

- Reorganization/Cross Reference Table

IL03-13

Sales of Electric Power by Joint Agencies

RR91-4

ESTATE AND GIFT TAX

Administration Expense-Election to Deduct	TAM89-2
Bankrupt Estate-Prompt Determination of Income Tax	RP89-3
Generation-Skipping Tax-Update IRC Definition	IL90-20
Inventory and Appraisement Form	RPB01-1
Lien Against Estate	PLR87-2
QTIP Election	PLR87-12
Section 2032A Election	TAM88-17
Tax Waivers and Inventories	RR97-2

GASOLINE, MOTOR OIL AND HIGHWAY USE TAX

Dyed Diesel Fuel Penalty - Hurricane Katrina Relief			IL05-30
			IL05-26
			IL05-23
Fuel Ethanol:
	Incentive		IL89-18
	Requirements		TAM88-5
Fuel Ethanol Blends, Gasoline, Motor Fuel-Tax Increases			IL88-20
Kerosene - Taxation			RR98-20
"Late Loads" and Other Supplier Return Adjustments			RP04-2
Motor Fuel-Refund of Taxes			TAM89-4
		-Repeal of Regulation 117-47	IL89-17
Racing Gasoline and Other Racing Fuels			RR06-3
			RR93-2
Trucking Equipment Refunds			RP94-3

OTHER ITEMS

Abandoned Property:
	Confidentiality of Records	TAM89-19
	Interest Date Accruing	TAM88-1
	Penalties/Records	PLR87-10
	Safe-Deposit Boxes	RR92-6
	Service Charge on Inactive Accounts	TAM89-18
		TAM88-16
Business Corporation Act of 1988 (SC Adoption)-Fees and Requirements		IL88-9
Cigarettes-Each Individual Package Defined		PLR87-9
Motor Vehicle Licensing, Registration & Titling:
	Casual Excise Tax and Use Tax Collection	RR95-12
	Odometer Exemptions	RP93-4
Stamp Taxes-Refunds		TAM90-2
Tobacco Tax - Computation		RR94-7

RETAIL/BUSINESS LICENSE

Artists and Craftsmen	TAM89-1
CODs-License Fee (See Coin-Operated Devices)
Corporate Dissolution	TAM90-4
Firework Sales	IL89-33
License Issued to Indebted Taxpayers	RP91-2
License Tax Subject to Interest or Penalties	TAM89-12
Location Change	IL89-14
Soft Drink Shipments by Wholesalers or Distributors	IL90-15
Special Events Sales Tax Return	RP91-1
	IL90-24

SOFT DRINK TAX

Lemon Quench	TAM89-17
Liability	PLR89-2
Liability/Exemption	PLR89-3
Natural Fruit Juice-Vitamin Enhanced	PLR95-1

WASTE DISPOSAL TAX

Gloves, Masks, Suits, etc. Used in Handling Nuclear Waste	TAM89-11
Radioactive Waste Disposal Tax	IL89-24