Illinois Administrative Code
Title 86 - REVENUE
Part 690 - SALEM CIVIC CENTER RETAILERS' OCCUPATION TAX
Section 690.105 - Registration and Returns
Universal Citation: 86 IL Admin Code ยง 690.105
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 Salem Civic Center Use and Occupation Tax Law. No special registration for the Salem Civic Center Retailers' Occupation Tax is required.
b) Requirements as to Returns
1) The information required for the Salem
Civic Center Retailers' Occupation Tax 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
Salem Civic Center 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 Salem Civic Center Retailers'
Occupation Tax 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.
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