Illinois Administrative Code (Last Updated: March 27, 2024) |
TITLE86. REVENUE |
PART130. RETAILERS' OCCUPATION TAX |
SUBPARTB. SALE AT RETAIL |
§ 130.201. The Test of a Sale at Retail |
§ 130.205. Sales for Transfer Incident to Service |
§ 130.210. Sales of Tangible Personal Property to Purchasers for Resale |
§ 130.215. Further Illustrations of Sales for Use or Consumption Versus Sales for Resale |
§ 130.220. Sales to Lessors of Tangible Personal Property |
§ 130.225. Drop Shipments |