State Tax Day - Current, S.11, Illinois—Sales and Use, Utilities Taxes: Regulations Adopted for Quantum Computing Exemptions, Other Tax Changes, (Sep 11, 2026)

Illinois adopted and amended regulations to reflect law changes that:

• created a sales tax exemption for building materials incorporated into real estate at a quantum computing campus in the state;

• added gas revenue and use tax, telecommunications excise tax, and electricity excise tax exemptions for quantum computing campus businesses.

• provided a private vehicle use tax exemption for vehicles purchased by retailers for resale;

• expanded the hotel operators' occupation tax to hosting platforms and short-term rentals; and

• increased the telecommunications excise tax rate to support the national suicide prevention and mental health hotline program.

The sales tax exemption rule includes guidance on:

• eligibile building materials;

• exemption certification and documentation requirements;

• annual reports by contractors; and

• suspension or cancellation of exemption certificates and protest procedures.

86 Ill. Adm. Code Secs. 130.1961, 151.115, 470.134, 471.125, 480.105, 495.100, 495.135, 495.140, and 511.150, Illinois Department of Revenue, effective August 19, 2026