Illinois Administrative Code
Title 86 - REVENUE
Part 670 - TUTORING SERVICES
Section 670.105 - Registration and Returns
Universal Citation: 86 IL Admin Code ยง 670.105
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 [35 ILCS 120 ] is sufficient for the Special County Retailers' Occupation Tax For Public Safety Law. No special registration for the Special County Retailers' Occupation Tax For Public Safety is required.
b) Requirements as to Returns
1) The information required for
the Special County Retailers' Occupation Tax For Public Safety shall be
furnished on the retailer's Retailers' Occupation Tax return form.
2) If the retailer files his Illinois
Retailers' Occupation Tax returns on the gross receipts basis, he must report
Special County Retailers' Occupation Tax For Public Safety 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 Special County
Retailers' Occupation Tax For Public Safety information in his 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.
