Illinois Administrative Code
Title 86 - REVENUE
Part 220 - HOME RULE COUNTY RETAILERS' OCCUPATION TAX
Section 220.105 - Registration and Returns
Universal Citation: 86 IL Admin Code ยง 220.105
Current through Register Vol. 48, No. 12, March 22, 2024
a) Separate Registration not Required
A retailer's registration under the Illinois Retailers' Occupation Tax Act (Ill. Rev. Stat. 1979, ch. 120, pars. 440 et seq.) is sufficient for the Home Rule County Retailers' Occupation Tax Act. No special registration for the Home Rule County Retailer's Occupation Tax is required.
b) Requirements as to Returns
1) The information required for
the Home Rule County Retailers' Occupation Taxes may shall be furnished on the
retailer's Home Rule Retailers' Occupation Tax return form.
2) If the retailer files his Illinois
Retailers' Occupation Tax returns on the gross receipts basis, he must report
Home Rule County Retailers' Occupation Tax information in his returns on the
same basis. If the retailer files his Illinois Retailers' Occupation Tax
returns on the gross sales basis, he must report Home Rule County Retailers'
Occupation Tax information in his returns on the gross sales basis.
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