Ill. Admin. Code tit. 86 § 130.2025
Current through Register Vol. 48, No. 25, June 21, 2024
Picture-framers incur Retailers' Occupation Tax liability when they sell frames at retail, even though they make such picture frames only upon receipt of orders therefor. This is true even though the picture-framer installs, in such frame, a picture belonging to his customer.
A picture-framer does not incur liability for tax with respect to his gross receipts from his service of installing a picture owned by a customer in a frame owned by that customer.
Ill. Admin. Code tit. 86, § 130.2025
Amended and effective May 21, 1962