Knowledge Center

Wednesday, January 22, 2014

DOR Files Post-Hartney Emergency Rules on Local Sales Tax Sourcing

On January 22, 2014, the Illinois Department of Revenue filed emergency rules in response to the Supreme Court's decision in Hartney Fuel Oil in order to provide guidance on the sourcing of local sales tax. The emergency rules will remain in effect for 150 days unless the Joint Committee on Administrative Rules votes to suspend them.  The DOR also filed proposed permanent rules to replace the emergency rules after the JCAR review process.

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