Illinois Administrative Code
Title 86 - REVENUE
Part 130 - RETAILERS' OCCUPATION TAX
- Subpart A - NATURE OF TAX
- Subpart B - SALE AT RETAIL
- Subpart C - CERTAIN STATUTORY EXEMPTIONS
- Subpart D - GROSS RECEIPTS
- Subpart E - RETURNS
- Subpart F - INTERSTATE COMMERCE
- Subpart G - CERTIFICATE OF REGISTRATION
- Subpart H - BOOKS AND RECORDS
- Subpart I - PENALTIES AND INTEREST
- Subpart J - BINDING OPINIONS
- Subpart K - SELLERS LOCATED ON, OR SHIPPING TO, FEDERAL AREAS
- Subpart L - TIMELY MAILING TREATED AS TIMELY FILING AND PAYING
- Subpart M - LEASED PORTIONS OF LESSOR'S BUSINESS SPACE
- Subpart N - SALES FOR RESALE
- Subpart O - CLAIMS TO RECOVER ERRONEOUSLY PAID TAX
- Subpart P - PROCEDURE TO BE FOLLOWED UPON SELLING OUT OR DISCONTINUING BUSINESS
- Subpart Q - NOTICE OF SALES OF GOODS IN BULK
- Subpart R - POWER OF ATTORNEY
- Subpart S - SPECIFIC APPLICATIONS
- Subpart T - DIRECT PAYMENT PROGRAM
Current through Register Vol. 48, No. 12, March 22, 2024
AUTHORITY: Implementing the Illinois Retailers' Occupation Tax Act [35 ILCS 120 ] and authorized by Sections 2505-25 and 2505-795 of the Civil Administrative Code of Illinois. (Department of Revenue Law) [20 ILCS 2505 ].
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