Illinois Administrative Code
Title 86 - REVENUE
Part 140 - SERVICE OCCUPATION TAX
Subpart D - TAX RETURNS
Section 140.425 - Filing of Returns for Serviceman by their Suppliers Under Certain Circumstances

For greater simplicity of administration, it shall be permissible for manufacturers, importers and wholesalers whose products are sold by numerous servicemen in Illinois, and who wish to do so, to assume the responsibility for accounting and paying to the Department all tax accruing under the Act with respect to such sales, if the servicemen who are affected do not make written objection to the Department to this arrangement and provided that such arrangement in any given case is acceptable to the Department.