Illinois Statutes

The Illinois Income Tax Act (35 ILCS 5) and Title 86 of the Illinois Administrative Code govern income taxation for Illinois direct farm businesses. 

The Retailers' Occupation Use Tax Act (35 ILCS 120) and regulations (86 IAC part 130) govern occupation taxation in Illinois. 

The Illinois Property Tax Code (35 ILCS 200) governs property taxation in Illinois.

The Motor Fuel Tax Law (35 ILCS 505) and accompanying regulations (86 IAC Part 500) govern fuel taxation in Illinois.  Any person who uses motor fuel for purposes other than operating a motor vehicle on a public highway can seek a refund of the state excise tax on fuel (35 ILCS 505/13). 

The Illinois Counties Code (55 ILCS 5/5) authorizes counties to regulate land use by implementing measures to regulate and restrict the location and use of buildings, structures and land. 

The Illinois Weights and Measures Act (225 ILCS 470) applies to all sales of commodities within the state. The Act seeks to ensure accurate measurement and delivery of wholesale and retail commodities by establishing standards for how commodities can be measured or weighed and by certifying the accuracy of scales. 

The Dead Animal Disposal Act (225 ILCS 610) requires proper disposal of the bodies or parts of dead animals within 24 hours after death. 

The Horse Meat Act (225 ILCS 635) outlaws processing horse meat for human consumption in Illinois. However, zoos may use horse meat to feed exotic animals, and animal feed producers may include it to produce exotic animal feed. 

The Illinois Meat and Poultry Inspection Act (225 ILCS 650) and regulations (8 IAC 125) governs facilities that slaughter or process meat intended solely for sale and/or distribution within the state of Illinois. 

The Animals Intended for Food Act (410 ILCS 605/1) authorizes the Illinois Department of Agriculture to inspect animals intended for food in order to prevent unsound, unhealthful, unwholesome or otherwise unfit food from entering the food supply. The Act also authorizes quarantining or destruction of animals that have a disease that make them unfit for human consumption. 

The Butter and Cheese Factories Act (410 ILCS 610) requires butter and cheese manufacturers who are organized as a cooperative or using a dividend plan to post a $6,000 bond with the Secretary of State before beginning manufacturing.  It also imposes reporting requirements of production quantities, sales, prices, and dividends paid.

The Illinois Egg and Egg Products Act (410 ILCS 615) and accompanying regulations (8 IAC 65) govern the sale of eggs in the state of Illinois. 

The Illinois Food, Drug, and Cosmetic Act (IL FDCA) (410 ILCS 620) prohibits misbranded or adulterated food from entering the marketplace, and it incorporates the federal standards of identity and definitions as the state standards except insofar as they are modified or rejected by the Illinois Department of Public Health (410 ILCS 620/9). 

The Illinois Grade A Pasteurized Milk and Milk Products Act (PMMPA) (410 ILCS 635) regulates construction and operation of dairies and dairy handlers to ensure cleanliness and safe manufacturing practices.  The Act also prohibits the sale of unpasteurized milk for human consumption, unless it is sold on the farm. 

The Illinois Sanitary Food Preparation Act (ISFPA) (410 ILCS  650) gives the Illinois Department of Health the authority to regulate the construction and sanitation of food production and processing facilities.  The Illinois Department of Agriculture (“IDOA”) enforces the ISFPA for meat and poultry facilities (410 ILCS  650/11). 

The Agricultural Production Contract Code (505 ILCS  17) requires that production contracts meet certain standards of readability, such as being entirely in minimum ten point font (which effectively eliminates the fine print) and using commonly understood words and terms.

The Illinois Bees and Apiaries Act (510 ILCS 20) and implementing regulations (8 IAC Part 60) establish registration and inspection requirements to facilitate protection of the health of Illinois’ bee colonies.

The Diseased Animal Act (510 ILCS 50) directs the Department of Agriculture to implement programs for the suppression, prevention, and extirpation of contamination or infectious and contagious diseases of animals in Illinois.  The regulations implementing the law establish general requirements for reporting, quarantining, and controlling diseases as well as specific programs for particularly problematic diseases (8 IAC 85).

The Humane Care for Animals Act (510 ILCS 70) requires that owners of animal provide sufficient quantities of good quality, wholesome food and water, adequate protection and shelter from the weather, veterinary care when needed to prevent suffering, and humane care and treatment.  The Act prohibits beating, cruelly treating, tormenting, starving, overworking or otherwise abusing any animal. 

The Illinois Humane Slaughter of Livestock Act (510 ILCS 75) and regulations (8 IAC 50) prohibits slaughters and packers from slaughtering animals in an inhumane manner.  Humane method means the animal is rendered senseless of pain (e.g. a gunshot or other quick method) before being shackled, hoisted, thrown, cast or cut, or any method in accordance with Jewish or other faiths where the animal loses consciousness from anemia to the brain from a cut to the carotid artery.  The Act prohibits using bludgeoning devices (e.g. hammers) to render the animal unconscious or hoisting the animal before it is unconscious. 

The Illinois Livestock Management Facilities Act (LMFA) (510 ILCS 77) and accompanying regulations  (8 IAC Part 900) establish requirements for the siting, design, construction and operation of livestock management and livestock waste-handling facilities.  It also establishes a public information meeting process for facilities of a certain size. 

The Illinois Farm Nuisance Suit Act (740 ILCS 70) may protect some farmers from nuisance actions.  Any farm that has been operating for more than one year, and was not a nuisance when it commenced operations, generally is immune from nuisance liability that results from changed circumstances in the surrounding area.  The Act does not protect farmers from liability when they act negligently or operate the farm improperly.

The Illinois Frauds Act (740 ILCS 80) lists a number of circumstances specifically requiring a written contract, including contracts that will take more than one year to perform and contracts for the sale of real property. 

The Uniform Trade Secrets Act (765 ILCS 1065) governs the protection of trade secrets as intellectual property in Illinois. 

The Business Corporation Act of 1983 (805 ILCS 5) governs the formation and operation of corporations in Illinois. 

The Limited Liability Company Act (805 ILCS 180) governs the establishment and operation of LLCs in Illinois. 

The Uniform Partnership Act (1997) (805 ILCS 206) governs the formation of partnerships in Illinois. 

The Uniform Limited Partnership Act (2001) (805 ILCS 215) governs the formation of limited partnerships in Illinois. 

The Agricultural Co-operative Act (805 ILCS 315) governs the formation and operation of agricultural cooperatives in Illinois.

The Illinois Assumed Business Name Act (805 ILCS 405) requires sole proprietors and general partnerships to file a certificate with the County Clerk in the county in which the business is being operated and publish notice in a newspaper of general circulation in the county of registration once a week for three consecutive weeks. 

The Uniform Commercial Code (UCC) (810 ILCS 5) is a uniform set of laws adopted in every state in order to facilitate interstate commerce.  The UCC covers a broad array of commerce issues, such as the rights and duties of creditors and debtors, how loans can be transferred between varying parties, and standards for forming and interpreting leases.

The Illinois Minimum Wage Law (820 ILCS 105) sets minimum wages higher than federal law.  The current rate is $8.25 for persons 18 years of age or older. 

The Illinois Child Labor Law (820 ILCS 205/1) governs the employment of minor children in the state of Illinois. 

The Illinois Health and Safety Act (820 ILCS 225) and implementing regulations (56 IAC Part 350) establish safety and health standards for agricultural employees in the state of Illinois. 

The Illinois Workers' Compensation Act (820 ILCS 305) and the Illinois Workers Occupational Disease Act (820 ILCS 310) require almost all employers to obtain workers’ compensation insurance to cover medical treatment and lost pay owed to employees injured on the job, regardless of fault.

The Illinois Unemployment Insurance Act (820 ILCS 405) governs whether agricultural operations in Illinois must pay an unemployment insurance tax on cash wages paid to their employees.