ILCS » Chapter 35 · Act 105
Illinois Compiled Statutes

35 ILCS 105/3a (2026)

The tax imposed by the Act shall when collected be stated as a distinct item separate and apart from the selling price of the tangible personal property

✓ current as of May 2026
Find cases: SyfertCases citing this section IL-ILGAilga.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar
(35 ILCS 105/3a) (from Ch. 120, par. 439.3a)
    Sec. 3a. The tax imposed by the Act shall when collected be stated as a distinct item separate and apart from the selling price of the tangible personal property. However, where it is not possible to state the sales tax separately in situations such as sales from vending machines or sales of liquor by the drink the Department may by rule exempt such sales from this requirement so long as purchasers are notified by a sign that the tax is included in the selling price.
    In addition, retailers who sell items that would have been taxed at the 1% rate but for the 0% rate imposed under this amendatory Act of the 102nd General Assembly shall, to the extent feasible, include the following statement on any cash register tape, receipt, invoice, or sales ticket issued to customers: "From July 1, 2022 through July 1, 2023, the State of Illinois sales tax on groceries is 0%.". If it is not feasible for the retailer to include the statement on any cash register tape, receipt, invoice, or sales ticket issued to customers, then the retailer shall post the statement on a sign that is clearly visible to customers. The sign shall be no smaller than 4 inches by 8 inches.
(Source: P.A. 102-700, eff. 4-19-22.)

    
Notes of Decisions
Cited in 4 cases (1 in the last 5 years), 1998–2022 · leading case: Brown v. Zehnder, 693 N.E.2d 1255 (Ill. App. Ct. 1998).
Sort: Relevance Newest Treatment
Brown v. Zehnder, 693 N.E.2d 1255 (Ill. App. Ct. 1998). “Both statutes impose a tax of 6.25%: ROTA taxes the gross receipts from sales from personal property, whereas UTA taxes the selling price of the property or its fair market value.”
Saco Indus., Inc. v. Dep't of Revenue, 301 Ill. App. 3d 191 (Ill. App. Ct. 1998). “” 35 ILCS 105/3a (West 1996). In addition, the Department’s Use Tax Regulations provide in relevant part as follows: “(a) If a retailer is required or authorized to collect the Use Tax, his records must show that he *** states such tax separately to the purchaser from the…”
Illinois Fuel & Retail Ass'n v. Illinois Dep't of Revenue (C.D. Ill. 2022). “35 ILCS 105/3a; Compl. ¶15. The amendment to the Use Tax does not contain criminal penalties if retailers fail to comply.”
Brown v. Zehnder (Ill. App. Ct. 1998). “Both statutes impose a tax of 6.25 percent: ROTA taxes the gross receipts from sales from personal property, whereas UTA taxes the selling price of the property or its fair market value.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.