Statutes, codes, and regulations
Illinois Administrative Code
Title 86 - REVENUEPart 130 - RETAILERS' OCCUPATION TAX
Subpart K - SELLERS LOCATED ON, OR SHIPPING TO, FEDERAL AREAS
Section 130.1110 - No Distinction Between Deliveries on Federal Areas and Illinois Deliveries Outside Federal Areas

Ill. Admin. Code tit. 86 § 130.1110

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Current through Register Vol. 48, No. 52, December 27, 2024
Section 130.1110 - No Distinction Between Deliveries on Federal Areas and Illinois Deliveries Outside Federal Areas

The Retailers' Occupation Tax applies and will be collected in the same manner and to the same extent with respect to gross receipts within the purview of this Regulation as when such gross receipts are received by sellers from sales in which delivery of personal property is made within the external boundaries of the State of Illinois as a place other than a "Federal area".

Ill. Admin. Code tit. 86, § 130.1110

Amended and effective April 8, 1963