Illinois Administrative Code
Title 86 - REVENUE
Part 140 - SERVICE OCCUPATION TAX
Subpart L - LEASED PORTIONS OF LESSOR'S BUSINESS SPACE
Section 140.1205 - When Lessor of Premises Should File Return for Leased Department

If the lessee operates under the identity of the lessor, then the lessor should account to the State for the lessee's tax on his Service Occupation Tax return. If the lessor is required to be responsible for the Service Occupation Tax of a leased department, and the lessor permits the lessee to file his own Service Occupation Tax return, the Department of Revenue reserves the right to proceed against the lessor or the lessee or both in the event that the Service Occupation Tax liability incurred by virtue of the operation of such leased department is not properly discharged.