Illinois Administrative Code
Title 86 - REVENUE
Part 424 - COUNTY CANNABIS RETAILERS' OCCUPATION TAX
Section 424.130 - Return and Payment of Tax by Cannabis Retailers

Universal Citation: 86 IL Admin Code ยง 424.130

Current through Register Vol. 48, No. 38, September 20, 2024

a) Retailers shall file all cannabis Tax returns and shall make all cannabis Tax payments by electronic means in the manner and form required by the Department [35 ILCS 120/3].

b) The information required for the Tax shall be furnished on the cannabis retailer's State cannabis dispensary Tax return.

c) If the cannabis retailer files its Illinois Retailers' Occupation Tax returns on the gross receipts basis, it must report County Cannabis Retailers' Occupation Tax information in its returns on the same basis. If the cannabis retailer files its Illinois Retailers' Occupation Tax returns on the gross sales basis, it must report County Cannabis Retailers' Occupation Tax information in its returns on the gross sales basis.

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.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.