TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 130 RETAILERS' OCCUPATION TAX The General Assembly's Illinois Administrative Code database includes only those rulemakings that have been permanently adopted. This menu will point out the Sections on which an emergency rule (valid for a maximum of 150 days, usually until replaced by a permanent rulemaking) exists. The emergency rulemaking is linked through the notation that follows the Section heading in the menu. View Entire Part SUBPART A: NATURE OF TAX Section 130.101 Character and Rate of Tax Section 130.105 Responsibility of Trustees, Receivers, Executors or Administrators Section 130.110 Occasional Sales Section 130.111 Sale of Used Motor Vehicles, Aircraft, or Watercraft by Leasing or Rental Business Section 130.115 Habitual Sales Section 130.120 Nontaxable Transactions SUBPART B: SALE AT RETAIL Section 130.201 The Test of a Sale at Retail Section 130.205 Sales for Transfer Incident to Service Section 130.210 Sales of Tangible Personal Property to Purchasers for Resale Section 130.215 Illustrations of Sales for Use or Consumption Versus Sales for Resale Section 130.220 Sales to Lessors of Tangible Personal Property Section 130.225 Drop Shipments SUBPART C: CERTAIN STATUTORY EXEMPTIONS Section 130.305 Farm Machinery and Equipment Section 130.310 Food, Soft Drinks and Candy Section 130.311 Drugs, Medicines, Medical Appliances, and Grooming and Hygiene Products Section 130.315 Fuel Sold for Use in Vessels on Rivers Bordering Illinois Section 130.320 Gasohol, Majority Blended Ethanol, Biodiesel Blends, and 100% Biodiesel Section 130.321 Fuel Used by Air Common Carriers in Flights Engaged in Foreign Trade or Engaged in Trade Between the United States and any of its Possessions Section 130.325 Graphic Arts Machinery and Equipment Exemption Section 130.330 Manufacturing Machinery and Equipment Section 130.331 Manufacturer's Purchase Credit Section 130.332 Automatic Vending Machines Section 130.333 Sustainable Aviation Fuel Purchase Credit Section 130.335 Pollution Control Facilities and Low Sulfur Dioxide Emission Coal-Fueled Devices Section 130.340 Rolling Stock Section 130.341 Commercial Distribution Fee Sales Tax Exemption Section 130.345 Oil Field Exploration, Drilling and Production Equipment Section 130.350 Coal Exploration, Mining, Off Highway Hauling, Processing, Maintenance and Reclamation Equipment Section 130.351 Aggregate Exploration, Mining, Off Highway Hauling, Processing, Maintenance and Reclamation Equipment SUBPART D: GROSS RECEIPTS Section 130.401 Meaning of Gross Receipts Section 130.405 How to Avoid Paying Tax on State or Local Tax Passed on to the Purchaser Section 130.410 Cost of Doing Business Not Deductible Section 130.415 Transportation and Delivery Charges Section 130.420 Finance or Interest Charges – Penalties – Discounts Section 130.425 Traded-In Property Section 130.430 Deposit or Prepayment on Purchase Price Section 130.435 State and Local Taxes Other Than Retailers' Occupation Tax Section 130.440 Penalties Section 130.445 Federal Taxes Section 130.450 Installation, Alteration and Special Service Charges Section 130.455 Motor Vehicle Leasing and Trade-In Allowances SUBPART E: RETURNS Section 130.501 Monthly Tax Returns – When Due – Contents Section 130.502 Quarterly Tax Returns Section 130.505 Returns and How to Prepare Section 130.510 Annual Tax Returns Section 130.515 First Return Section 130.520 Final Returns When Business is Discontinued Section 130.525 Who May Sign Returns Section 130.530 Returns Covering More Than One Location Under Same Registration -- Separate Returns for Separately Registered Locations Section 130.535 Payment of the Tax, Including Quarter Monthly Payments in Certain Instances Section 130.540 Returns on a Transaction by Transaction Basis Section 130.545 Registrants Must File a Return for Every Return Period Section 130.550 Filing of Returns for Retailers by Suppliers Under Certain Circumstances Section 130.551 Prepayment of Retailers' Occupation Tax on Motor Fuel Section 130.552 Alcoholic Liquor Reporting Section 130.555 Vending Machine Information Returns Section 130.560 Verification of Returns SUBPART F: INTERSTATE COMMERCE Section 130.601 Preliminary Comments (Repealed) Section 130.605 Sales of Property Originating in Illinois; Questions of Interstate Commerce Section 130.610 Sales of Property Originating in Other States (Repealed) SUBPART G: CERTIFICATE OF REGISTRATION Section 130.701 General Information on Obtaining a Certificate of Registration Section 130.705 Procedure in Disputed Cases Involving Certificates of Registration Section 130.710 Procedure When Security Must be Forfeited Section 130.715 Sub-Certificates of Registration Section 130.720 Separate Registrations for Different Places of Business of Same Taxpayer Under Some Circumstances Section 130.725 Display Section 130.730 Replacement of Certificate Section 130.735 Certificate Not Transferable Section 130.740 Certificate Required For Mobile Vending Units Section 130.745 Revocation of Certificate SUBPART H: BOOKS AND RECORDS Section 130.801 Books and Records - General Requirements Section 130.805 What Records Constitute Minimum Requirement Section 130.810 Records Required to Support Deductions Section 130.815 Preservation and Retention of Records Section 130.820 Preservation of Books During Pendency of Assessment Proceedings Section 130.825 Department Authorization to Destroy Records Sooner Than Would Otherwise be Permissible SUBPART I: PENALTIES AND INTEREST Section 130.901 Civil Penalties Section 130.905 Interest Section 130.910 Criminal Penalties Section 130.915 Criminal Investigations SUBPART J: BINDING OPINIONS Section 130.1001 When Opinions from the Department are Binding SUBPART K: SELLERS LOCATED ON, OR SHIPPING TO, FEDERAL AREAS Section 130.1101 Definition of Federal Area Section 130.1105 When Deliveries on Federal Areas Are Taxable Section 130.1110 No Distinction Between Deliveries on Federal Areas and Illinois Deliveries Outside Federal Areas SUBPART L: TIMELY MAILING TREATED AS TIMELY FILING AND PAYING Section 130.1201 General Information Section 130.1205 Due Date that Falls on Saturday, Sunday or a Holiday SUBPART M: LEASED PORTIONS OF LESSOR'S BUSINESS SPACE Section 130.1301 When Lessee of Premises Must File Return for Leased Department Section 130.1305 When Lessor of Premises Should File Return for Business Operated on Leased Premises Section 130.1310 Meaning of "Lessor" and "Lessee" in this Regulation SUBPART N: SALES FOR RESALE Section 130.1401 Seller's Responsibility to Determine the Character of the Sale at the Time of the Sale Section 130.1405 Seller's Responsibility to Obtain Certificates of Resale and Requirements for Certificates of Resale Section 130.1410 Requirements for Certificates of Resale (Repealed) Section 130.1415 Resale Number – When Required and How Obtained Section 130.1420 Blanket Certificate of Resale (Repealed) SUBPART O: CLAIMS TO RECOVER ERRONEOUSLY PAID TAX Section 130.1501 Claims for Credit – Limitations – Procedure Section 130.1505 Disposition of Credit Memoranda by Holders Thereof Section 130.1510 Refunds Section 130.1515 Interest Section 130.1520 Verified Credit SUBPART P: PROCEDURE TO BE FOLLOWED UPON SELLING OUT OR DISCONTINUING BUSINESS Section 130.1601 When Returns are Required After a Business is Discontinued Section 130.1605 When Returns Are Not Required After Discontinuation of a Business Section 130.1610 Cross Reference to Bulk Sales Regulation SUBPART Q: NOTICE OF SALES OF GOODS IN BULK Section 130.1701 Bulk Sales: Notices of Sales of Business Assets SUBPART R: POWER OF ATTORNEY Section 130.1801 When Powers of Attorney May be Given Section 130.1805 Filing of Power of Attorney With Department Section 130.1810 Filing of Papers by Agent Under Power of Attorney SUBPART S: SPECIFIC APPLICATIONS Section 130.1901 Addition Agents to Plating Baths Section 130.1905 Agricultural Producers Section 130.1910 Antiques, Curios, Art Work, Collectors' Coins, Collectors' Postage Stamps and Like Articles Section 130.1915 Auctioneers and Agents Section 130.1920 Barbers and Beauty Shop Operators Section 130.1925 Blacksmiths Section 130.1930 Chiropodists, Osteopaths, and Chiropractors Section 130.1934 Community Water Supply Section 130.1935 Computer Software Section 130.1940 Construction Contractors and Real Estate Developers Section 130.1945 Co-operative Associations Section 130.1946 Tangible Personal Property Used or Consumed in Graphic Arts Production within Enterprise Zones Located in a County of more than 4,000 Persons and less than 45,000 Persons Section 130.1947 Tangible Personal Property Used or Consumed in the Process of Manufacturing and Assembly within Enterprise Zones or by High Impact Businesses Section 130.1948 Tangible Personal Property Used or Consumed in the Operation of Pollution Control Facilities Located within Enterprise Zones Section 130.1949 Sales of Building Materials Incorporated into the South Suburban Airport Section 130.1950 Sales of Building Materials Incorporated into the Illiana Expressway Section 130.1951 Sales of Building Materials Incorporated into Real Estate within Enterprise Zones Section 130.1952 Sales of Building Materials to a High Impact Business Section 130.1953 Sales of Building Materials to be Incorporated into a Redevelopment Project Area within an Intermodal Terminal Facility Area Section 130.1954 Sales of Building Materials Incorporated into Real Estate within River Edge Redevelopment Zones Section 130.1955 Farm Chemicals Section 130.1956 Dentists Section 130.1957 Tangible Personal Property Used in the Construction or Operation of Data Centers Section 130.1958 Sales of Building Materials to be Incorporated into Real Estate in a Qualified Facility under the Manufacturing Illinois Chips for Real Opportunity (MICRO) Act Section 130.1959 Sales of Building Materials to be Incorporated into a REV Illinois Project under the Reimagining Energy and Vehicles in Illinois Act Section 130.1960 Finance Companies and Other Lending Agencies – Installment Contracts – Bad Debts Section 130.1965 Florists and Nurserymen Section 130.1970 Hatcheries Section 130.1971 Sellers of Pets and the Like Section 130.1975 Operators of Games of Chance and Their Suppliers Section 130.1980 Optometrists and Opticians Section 130.1985 Pawnbrokers Section 130.1990 Peddlers, Hawkers, and Itinerant Vendors Section 130.1995 Personalizing Tangible Personal Property Section 130.2000 Persons Engaged in the Printing, Graphic Arts or Related Occupations, and Their Suppliers Section 130.2004 Sales to Nonprofit Arts or Cultural Organizations Section 130.2005 Persons Engaged in Nonprofit Service Enterprises and in Similar Enterprises Operated as Businesses, and Suppliers of Such Persons Section 130.2006 Sales by Teacher-Sponsored Student Organizations Section 130.2007 Exemption Identification Numbers Section 130.2008 Sales by Nonprofit Service Enterprises Section 130.2009 Personal Property Purchased Through Certain Fundraising Events for the Benefit of Certain Schools Section 130.2010 Persons Who Rent or Lease the Use of Tangible Personal Property to Others Section 130.2011 Sales to Persons Who Lease Tangible Personal Property to Exempt Hospitals Section 130.2012 Sales to Persons Who Lease Tangible Personal Property to Governmental Bodies Section 130.2013 Persons in the Business of Both Renting and Selling Tangible Personal Property – Tax Liabilities, Credit Section 130.2015 Persons Who Repair or Otherwise Service Tangible Personal Property Section 130.2020 Physicians and Surgeons Section 130.2025 Picture-Framers Section 130.2030 Public Amusement Places Section 130.2035 Registered Pharmacists and Druggists Section 130.2040 Retailers of Clothing Section 130.2045 Retailers on Premises of the Illinois State Fair, County Fairs, Art Shows, Flea Markets and the Like Section 130.2050 Sales and Gifts By Employers to Employees Section 130.2055 Sales by Governmental Bodies Section 130.2060 Sales of Alcoholic Beverages, Motor Fuel and Tobacco Products Section 130.2065 Sales of Automobiles for Use In Demonstration (Repealed) Section 130.2070 Sales of Containers, Wrapping and Packing Materials and Related Products Section 130.2075 Sales To Construction Contractors, Real Estate Developers and Speculative Builders Section 130.2076 Sales to Purchasers Performing Contracts with Governmental Bodies Section 130.2080 Sales to Governmental Bodies, Foreign Diplomats and Consular Personnel Section 130.2081 Tax-Free Purchases By Exempt Entities, Their Employees and Representatives, and Documenting Sales to Exempt Entities, Their Employees and Representatives Section 130.2085 Sales to or by Banks, Savings and Loan Associations and Credit Unions Section 130.2090 Sales to Railroad Companies Section 130.2095 Sellers of Gasohol, Coal, Coke, Fuel Oil and Other Combustibles Section 130.2100 Sellers of Feeds and Breeding Livestock Section 130.2101 Sellers of Floor Coverings Section 130.2105 Sellers of Newspapers, Magazines, Books, Sheet Music and Musical Recordings, and Their Suppliers; Transfers of Data Downloaded Electronically Section 130.2110 Sellers of Seeds and Fertilizer Section 130.2115 Sellers of Machinery, Tools and Special Order Items Section 130.2120 Suppliers of Persons Engaged in Service Occupations and Professions Section 130.2125 Discount Coupons, Gift Situations, Trading Stamps, Automobile Rebates and Dealer Incentives Section 130.2130 Undertakers and Funeral Directors Section 130.2135 Vending Machines Section 130.2140 Vendors of Curtains, Slip Covers and Other Similar Items Made to Order Section 130.2145 Vendors of Meals Section 130.2150 Vendors of Memorial Stones and Monuments Section 130.2155 Tax Liability of Sign Vendors Section 130.2156 Vendors of Steam Section 130.2160 Vendors of Tangible Personal Property Employed for Premiums, Advertising, Prizes, Etc. Section 130.2165 Veterinarians Section 130.2170 Warehousemen SUBPART T: DIRECT PAYMENT PROGRAM Section 130.2500 Direct Payment Program Section 130.2505 Qualifying Transactions, Non-transferability of Permit Section 130.2510 Permit Holder's Payment of Tax Section 130.2515 Application for Permit Section 130.2520 Qualification Process and Requirements Section 130.2525 Application Review Section 130.2530 Recordkeeping Requirements Section 130.2535 Revocation and Withdrawal Section 130.ILLUSTRATION A Examples of Tax Exemption Cards Section 130.ILLUSTRATION B Example of a Notice of Revocation of Certificate of Registration Section 130.ILLUSTRATION C Food Flow Chart Section 130.ILLUSTRATION D Example of a Notice of Expiration of Certificate of Registration

AUTHORITY: Implementing the Illinois Retailers' Occupation Tax Act [35 ILCS 120] and authorized by Sections 2505-25 and 2505-795 of the Department of Revenue Law [20 ILCS 2505].

SOURCE: Adopted July l, 1933; amended at 2 Ill. Reg. 50, p. 71, effective December 10, 1978; amended at 3 Ill. Reg. 12, p. 4, effective March 19, 1979; amended at 3 Ill. Reg. 13, pp. 93 and 95, effective March 25, 1979; amended at 3 Ill. Reg. 23, p. 164, effective June 3, 1979; amended at 3 Ill. Reg. 25, p. 229, effective June 17, 1979; amended at 3 Ill. Reg. 44, p. 193, effective October 19, 1979; amended at 3 Ill. Reg. 46, p. 52, effective November 2, 1979; amended at 4 Ill. Reg. 24, pp. 520, 539, 564 and 571, effective June l, 1980; amended at 5 Ill. Reg. 818, effective January 2, 1981; amended at 5 Ill. Reg. 3014, effective March 11, 1981; amended at 5 Ill. Reg. 12782, effective November 2, 1981; amended at 6 Ill. Reg. 2860, effective March 3, 1982; amended at 6 Ill. Reg. 6780, effective May 24, 1982; codified at 6 Ill. Reg. 8229; recodified at 6 Ill. Reg. 8999; amended at 6 Ill. Reg. 15225, effective December 3, 1982; amended at 7 Ill. Reg. 7990, effective June 15, 1983; amended at 8 Ill. Reg. 5319, effective April 11, 1984; amended at 8 Ill. Reg. 19062, effective September 26, 1984; amended at 10 Ill. Reg. 1937, effective January 10, 1986; amended at 10 Ill. Reg. 12067, effective July l, 1986; amended at 10 Ill. Reg. 19538, effective November 5, 1986; amended at 10 Ill. Reg. 19772, effective November 5, 1986; amended at 11 Ill. Reg. 4325, effective March 2, 1987; amended at 11 Ill. Reg. 6252, effective March 20, 1987; amended at 11 Ill. Reg. 18284, effective October 27, 1987; amended at 11 Ill. Reg. 18767, effective October 28, 1987; amended at 11 Ill. Reg. 19138, effective October 29, 1987; amended at 11 Ill. Reg. 19696, effective November 23, 1987; amended at 12 Ill. Reg. 5652, effective March 15, 1988; emergency amendment at 12 Ill. Reg. 14401, effective September 1, 1988, for a maximum of 150 days, modified in response to an objection of the Joint Committee on Administrative Rules at 12 Ill. Reg. 19531, effective November 4, 1988, not to exceed the 150 day time limit of the original rulemaking; emergency expired January 29, 1989; amended at 13 Ill. Reg. 11824, effective June 29, 1989; amended at 14 Ill. Reg. 241, effective December 21, 1989; amended at 14 Ill. Reg. 872, effective January 1, 1990; amended at 14 Ill. Reg. 15463, effective September 10, 1990; amended at 14 Ill. Reg. 16028, effective September 18, 1990; amended at 15 Ill. Reg. 6621, effective April 17, 1991; amended at 15 Ill. Reg. 13542, effective August 30, 1991; amended at 15 Ill. Reg. 15757, effective October 15, 1991; amended at 16 Ill. Reg. 1642, effective January 13, 1992; amended at 17 Ill. Reg. 860, effective January 11, 1993; amended at 17 Ill. Reg. 18142, effective October 4, 1993; amended at 17 Ill. Reg. 19651, effective November 2, 1993; amended at 18 Ill. Reg. 1537, effective January 13, 1994; amended at 18 Ill. Reg. 16866, effective November 7, 1994; amended at 19 Ill. Reg. 13446, effective September 12, 1995; amended at 19 Ill. Reg. 13568, effective September 11, 1995; amended at 19 Ill. Reg. 13968, effective September 18, 1995; amended at 20 Ill. Reg. 4428, effective March 4, 1996; amended at 20 Ill. Reg. 5366, effective March 26, 1996; amended at 20 Ill. Reg. 6991, effective May 7, 1996; amended at 20 Ill. Reg. 9116, effective July 2, 1996; amended at 20 Ill. Reg. 15753, effective December 2, 1996; expedited correction at 21 Ill. Reg. 4052, effective December 2, 1996; amended at 20 Ill. Reg. 16200, effective December 16, 1996; amended at 21 Ill. Reg. 12211, effective August 26, 1997; amended at 22 Ill. Reg. 3097, effective January 27, 1998; amended at 22 Ill. Reg. 11874, effective June 29, 1998; amended at 22 Ill. Reg. 19919, effective October 28, 1998; amended at 22 Ill. Reg. 21642, effective November 25, 1998; amended at 23 Ill. Reg. 9526, effective July 29, 1999; amended at 23 Ill. Reg. 9898, effective August 9, 1999; amended at 24 Ill. Reg. 10713, effective July 7, 2000; emergency amendment at 24 Ill. Reg. 11313, effective July 12, 2000, for a maximum of 150 days; amended at 24 Ill. Reg. 15104, effective October 2, 2000; amended at 24 Ill. Reg. 18376, effective December 1, 2000; amended at 25 Ill. Reg. 941, effective January 8, 2001; emergency amendment at 25 Ill. Reg. 1792, effective January 16, 2001, for a maximum of 150 days; amended at 25 Ill. Reg. 4674, effective March 15, 2001; amended at 25 Ill. Reg. 4950, effective March 19, 2001; amended at 25 Ill. Reg. 5398, effective April 2, 2001; amended at 25 Ill. Reg. 6515, effective May 3, 2001; expedited correction at 25 Ill. Reg. 15681, effective May 3, 2001; amended at 25 Ill. Reg. 6713, effective May 9, 2001; amended at 25 Ill. Reg. 7264, effective May 25, 2001; amended at 25 Ill. Reg. 10917, effective August 13, 2001; amended at 25 Ill. Reg. 12841, effective October 1, 2001; amended at 26 Ill. Reg. 958, effective January 15, 2002; amended at 26 Ill. Reg. 1303, effective January 17, 2002; amended at 26 Ill. Reg. 3196, effective February 13, 2002; amended at 26 Ill. Reg. 5369, effective April 1, 2002; amended at 26 Ill. Reg. 5946, effective April 15, 2002; amended at 26 Ill. Reg. 8423, effective May 24, 2002; amended at 26 Ill. Reg. 9885, effective June 24, 2002; amended at 27 Ill. Reg. 795, effective January 3, 2003; emergency amendment at 27 Ill. Reg. 11099, effective July 7, 2003, for a maximum of 150 days; emergency expired December 3, 2003; amended at 27 Ill. Reg. 17216, effective November 3, 2003; emergency amendment at 27 Ill. Reg. 18911, effective November 26, 2003, for a maximum of 150 days; emergency expired April 23, 2004; amended at 28 Ill. Reg. 9121, effective June 18, 2004; amended at 28 Ill. Reg. 11268, effective July 21, 2004; emergency amendment at 28 Ill. Reg. 15193, effective November 3, 2004, for a maximum of 150 days; emergency expired April 1, 2005; amended at 29 Ill. Reg. 7004, effective April 26, 2005; amended at 31 Ill. Reg. 3574, effective February 16, 2007; amended at 31 Ill. Reg. 5621, effective March 23, 2007; amended at 31 Ill. Reg. 13004, effective August 21, 2007; amended at 31 Ill. Reg. 14091, effective September 21, 2007; amended at 32 Ill. Reg. 4226, effective March 6, 2008; emergency amendment at 32 Ill. Reg. 8785, effective May 29, 2008, for a maximum of 150 days; emergency expired October 25, 2008; amended at 32 Ill. Reg. 10207, effective June 24, 2008; amended at 32 Ill. Reg. 17228, effective October 15, 2008; amended at 32 Ill. Reg. 17519, effective October 24, 2008; amended at 32 Ill. Reg. 19128, effective December 1, 2008; amended at 33 Ill. Reg. 1762, effective January 13, 2009; amended at 33 Ill. Reg. 2345, effective January 23, 2009; amended at 33 Ill. Reg. 3999, effective February 23, 2009; amended at 33 Ill. Reg. 15781, effective October 27, 2009; amended at 33 Ill. Reg. 16711, effective November 20, 2009; amended at 34 Ill. Reg. 9405, effective June 23, 2010; amended at 34 Ill. Reg. 12935, effective August 19, 2010; amended at 35 Ill. Reg. 2169, effective January 24, 2011; amended at 36 Ill. Reg. 6662, effective April 12, 2012; amended at 38 Ill. Reg. 12909, effective June 9, 2014; amended at 38 Ill. Reg. 17060, effective July 25, 2014; amended at 38 Ill. Reg. 17421, effective July 31, 2014; amended at 38 Ill. Reg. 17756, effective August 6, 2014; amended at 38 Ill. Reg. 19998, effective October 1, 2014; amended at 39 Ill. Reg. 1793, effective January 12, 2015; amended at 39 Ill. Reg. 12597, effective August 26, 2015; amended at 39 Ill. Reg. 14616, effective October 22, 2015; amended at 40 Ill. Reg. 6130, effective April 1, 2016; amended at 40 Ill. Reg. 13448, effective September 9, 2016; amended at 41 Ill. Reg. 10721, effective August 1, 2017; amended at 42 Ill. Reg. 2850, effective January 26, 2018; amended at 43 Ill. Reg. 4201, effective March 20, 2019; amended at 43 Ill. Reg. 5069, effective April 17, 2019; amended at 43 Ill. Reg. 8865, effective July 30, 2019; emergency amendment at 43 Ill. Reg. 9841, effective August 21, 2019, for a maximum of 150 days; emergency amendment at 44 Ill. Reg. 552, effective December 27, 2019, for a maximum of 150 days; emergency expired May 24, 2020; emergency amendment at 44 Ill. Reg. 2055, effective January 13, 2020, for a maximum of 180 days; amended at 44 Ill. Reg. 5392, effective March 16, 2020; amended at 44 Ill. Reg. 10981, effective June 10, 2020; amended at 44 Ill. Reg. 13975, effective August 11, 2020; amended at 45 Ill. Reg. 352, effective December 21, 2020; amended at 45 Ill. Reg. 7248, effective June 3, 2021; amended at 45 Ill. Reg. 14464, effective November 2, 2021; amended at 45 Ill. Reg. 16058, effective December 3, 2021; amended at 46 Ill. Reg. 6745, effective April 12, 2022; amended at 46 Ill. Reg. 7785, effective April 26, 2022; amended at 46 Ill. Reg. 10905, effective June 7, 2022; amended at 46 Ill. Reg. 15336, effective August 23, 2022; amended at 46 Ill. Reg. 18120, effective October 25, 2022; amended at 46 Ill. Reg. 18827, effective November 1, 2022; amended at 47 Ill. Reg. 1426, effective January 17, 2023; amended at 47 Ill. Reg. 2116, effective January 24, 2023; amended at 47 Ill. Reg. 5751, effective April 4, 2023; amended at 47 Ill. Reg. 6068, effective April 12, 2023; amended at 47 Ill. Reg. 6309, effective April 18, 2023; amended at 47 Ill. Reg. 19135, effective December 6, 2023; amended at 47 Ill. Reg. 19349, effective December 12, 2023; amended at 48 Ill. Reg. 1870, effective January 18, 2024; amended at 48 Ill. Reg. 2856, effective February 8, 2024; amended at 48 Ill. Reg. 10646, effective July 2, 2024; amended at 48 Ill. Reg. 14779, effective September 25, 2024; amended at 48 Ill. Reg. 16529, effective November 4, 2024.