Illinois Administrative Code (Last Updated: March 27, 2024) |
TITLE86. REVENUE |
PART130. RETAILERS' OCCUPATION TAX |
SUBPARTD. GROSS RECEIPTS |
§ 130.401. Meaning of Gross Receipts |
§ 130.405. How to Avoid Paying Tax on State or Local Tax Passed on to the Purchaser |
§ 130.410. Cost of Doing Business Not Deductible |
§ 130.415. Transportation and Delivery Charges |
§ 130.420. Finance or Interest Charges – Penalties – Discounts |
§ 130.425. Traded-In Property |
§ 130.430. Deposit or Prepayment on Purchase Price |
§ 130.435. State and Local Taxes Other Than Retailers' Occupation Tax |
§ 130.440. Penalties |
§ 130.445. Federal Taxes |
§ 130.450. Installation, Alteration and Special Service Charges |
§ 130.455. Motor Vehicle Leasing and Trade-In Allowances |