Section 320.105  Registration and Returns

a)         Separate Registration not Required

A retailer's registration under the Retailers' Occupation Tax Act [35 ILCS 120] is sufficient for the purposes of Section 4.03(e) of the Regional Transportation Authority Act.  No special registration for the Regional Transportation Authority Retailers' Occupation Tax is required.

b)         Requirements as to Returns

1)         Every retailer must file a return each month for each county that has a Regional Transportation Authority Retailers' Occupation Tax in effect that month if the retailer is engaged in the business of selling tangible personal property at retail within that county:  Provided that if the retailer is permitted to file its Retailers' Occupation Tax returns quarterly, the taxpayer's Regional Transportation Authority Retailers' Occupation Tax returns shall also be filed quarterly; and provided that if the retailer is permitted to file its Retailers' Occupation Tax returns annually, the taxpayer's Regional Transportation Authority Retailers' Occupation Tax returns shall also be filed annually.  However, the information required for the Regional Transportation Authority Retailers' Occupation Tax may be furnished on the taxpayer's Retailers' Occupation Tax return form in the additional space that is provided on that form for reporting Regional Transportation Authority Retailers' Occupation Tax information.

2)         If the retailer files its Retailers' Occupation Tax returns on the gross receipts basis, the taxpayer must also report Regional Transportation Authority Retailers' Occupation Tax information in its returns on the gross receipts basis.  If the retailer files its Retailers' Occupation Tax return on the gross sales basis, the taxpayer must also report Regional Transportation Authority Retailers' Occupation Tax information in its returns on the gross sales basis.

3)         Aviation fuel tax returns shall be filed in accordance with Section 3 of the Retailers' Occupation Tax Act and 86 Ill. Adm. Code 130.541, except that the retailer's discount is not allowed for taxes paid on aviation fuel that are subject to the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133.  [70 ILCS 3615/4.03(e)]

(Source:  Amended at 49 Ill. Reg. 3225, effective February 26, 2025)