86 Ill. Adm. Code (Part 130)

# Section 130.ILLUSTRATION D Example of a Notice of Expiration of Certificate of Registration

TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 130 RETAILERS' OCCUPATION TAX SECTION 130.ILLUSTRATION D EXAMPLE OF A NOTICE OF EXPIRATION OF CERTIFICATE OF REGISTRATION

Section 130.ILLUSTRATION D Example of a Notice of Expiration of Certificate of Registration The notice to be posted pursuant to Section 130.701(h) and (i) will be supplied by the Department. The notice is 11 x 8½ inches, is black print on a red background, and contains the following text: WARNING THIS BUSINESS' CERTIFICATE OF REGISTRATION HAS EXPIRED ENGAGING IN THE BUSINESS OF SELLING TANGIBLE PERSONAL PROPERTY AT RETAIL AFTER THE EXPIRATION OF A CERTIFICATE OF REGISTRATION IS A CLASS A MISDEMEANOR AND WILL BE SUBJECT TO CRIMINAL PROSECUTION AND PENALTY. TO REPORT ILLEGAL SALES, PLEASE CALL 1-800-CHEAT11 (1-800-243-2811) ISSUED BY THE STATE OF ILLINOIS DEPARTMENT OF REVENUE (Source: Added at 46 Ill. Reg. 10905, effective June 7, 2022)

Section 130.ILLUSTRATION D Example of a Notice of Expiration of Certificate of Registration

The notice to be posted pursuant to Section 130.701(h) and (i) will be supplied by the Department. The notice is 11 x 8½ inches, is black print on a red background, and contains the following text:

WARNING

THIS BUSINESS' CERTIFICATE OF REGISTRATION HAS

EXPIRED

ENGAGING IN THE BUSINESS OF SELLING TANGIBLE PERSONAL PROPERTY AT RETAIL AFTER THE EXPIRATION OF A CERTIFICATE OF REGISTRATION IS A CLASS A MISDEMEANOR AND WILL BE SUBJECT TO CRIMINAL PROSECUTION AND PENALTY.

TO REPORT ILLEGAL SALES, PLEASE CALL

1-800-CHEAT11

(1-800-243-2811)

ISSUED BY THE STATE OF ILLINOIS

DEPARTMENT OF REVENUE

(Source: Added at 46 Ill. Reg. 10905, effective June 7, 2022)