Ill. Admin. Code tit. 14 § 524.570
Current through Register Vol. 49, No. 2, January 10, 2025
The Building Materials Sales Tax Exemption found in the Retailers' Occupation Tax Act [35 ILCS 120/2-54 ] allows each retailer in Illinois who makes a sale of building materials to be incorporated into real estate in a River Edge Redevelopment to deduct the receipts from such sales when calculating the tax imposed by the Retailers' Occupation Tax Act.
Ill. Admin. Code tit. 14, § 524.570