Illinois Administrative Code
Title 86 - REVENUE
Part 320 - REGIONAL TRANSPORTATION AUTHORITY RETAILERS' OCCUPATION TAX
Section 320.105 - Registration and Returns
Universal Citation: 86 IL Admin Code ยง 320.105
Current through Register Vol. 48, No. 38, September 20, 2024
a) Separate Registration not Required
A retailer's registration under the Illinois Retailers' Occupation Tax Act is sufficient for the Regional Transportation Authority. No special registration for Regional Transportation Authority Retailers' Occupation Tax is required.
b) Requirements as to Returns
1) Every retailer must file a return each
month for each county which has a Regional Transportation Authority Retailers'
Occupation Tax in effect that month if the retailer is engaged in the business
of selling tangible personal property at retail within that county: Provided
that if the retailer is permitted to file his Illinois Retailers' Occupation
Tax returns quarterly, his Regional Transportation Authority Retailers'
Occupation Tax returns shall also be filed quarterly; and provided that if the
retailer is permitted to file his Illinois Retailers' Occupation Tax returns
annually, his Regional Transportation Authority Retailers' Occupation Tax
returns shall also be filed annually. However, the information required for the
Regional Transportation Authority Retailers' Occupation Taxes may be furnished
on the retailer's Illinois Retailers' Occupation Tax return form in the
additional space that is provided on that form for reporting Regional
Transportation Authority Retailers' Occupation Tax information.
2) If the retailer files his Illinois
Retailers' Occupation Tax returns on the gross receipts basis, he must report
Regional Transportation Authority Retailers' Occupation Tax information in his
returns on the same basis. If the retailer files his Illinois Retailers'
Occupation Tax return on the gross sales basis, he must report Regional
Transportation Authority Retailers' Occupation Tax information in his returns
on the gross sales basis.
3)
Retailers required to make payment on the 7th, 15th, 22nd and last day of the
month during which liability is incurred as provided in Section 3 of the
Retailers' Occupation Tax Act, are not required to make such quarter-monthly
payments of Regional Transportation Authority Retailers' Occupation
Tax.
Disclaimer: These regulations may not be the most recent version. Illinois may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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