Illinois Administrative Code (Last Updated: February 21, 2024) |
TITLE86. REVENUE |
PART130. RETAILERS' OCCUPATION TAX |
SUBPARTG. CERTIFICATE OF REGISTRATION |
§130.725. Display
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The taxpayer must conspicuously display his certificate or sub-certificate of registration in the place of business to which it applies. Wherever possible, the taxpayer must display his certificate or sub-certificate of registration in the place of business to which it applies by affixing such certificate or sub-certificate to the glass part of a window or door which faces or opens upon a public street or highway, or in some similar position. If no window or door faces or opens upon a public street or highway, the certificate or sub-certificate must be posted in some conspicuous place which is as near as is practicable to the entrance of the taxpayer's establishment, and such certificate or sub-certificate must be exposed to public view.
(Source: Amended and effective September 9, 1969)