DEPARTMENT OF REVENUE Docket 86 Ill. Adm. Code 130 Final Rule

il-v50i36-86-ill-adm-code-130: 86 Ill. Adm. Code 130 — Retailers' Occupation Tax

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What this rule does

The regulation outlines the procedures and rules regarding the Retailers' Occupation Tax in Illinois, which is a tax imposed on the sale of tangible personal property. It details how businesses should calculate and report this tax to ensure compliance with state law.

Plain-language description generated by AI — not the agency’s official summary, which we have not captured for this rule. Read the official text →

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