86 Ill. Adm. Code 130.115 — Habitual Sales

# Habitual Sales

ADMINISTRATIVE CODE

TITLE 86: REVENUECHAPTER I: DEPARTMENT OF REVENUEPART 130 RETAILERS' OCCUPATION TAXSECTION 130.115 HABITUAL SALES

Section 130.115 Habitual Sales Any person who habitually engages in selling, and, on and after January 1, 2025, leasing tangible personal property for use or consumption, or who, in any manner or at any time, advertises, solicits, offers for sale or lease or holds himself out to the public to be a seller or lessor of tangible personal property for use or consumption other than in the course of engaging in a service occupation is engaged in the business that is taxed by the Act, provided that such person is engaged in such business in this State (see Subpart F of this Part). (Source: Amended at 50 Ill. Reg. 1119, effective January 8, 2026)

Section 130.115 Habitual Sales

Any person who habitually engages in selling, and, on and after January 1, 2025, leasing tangible personal property for use or consumption, or who, in any manner or at any time, advertises, solicits, offers for sale or lease or holds himself out to the public to be a seller or lessor of tangible personal property for use or consumption other than in the course of engaging in a service occupation is engaged in the business that is taxed by the Act, provided that such person is engaged in such business in this State (see Subpart F of this Part).

(Source: Amended at 50 Ill. Reg. 1119, effective January 8, 2026)