86 Ill. Adm. Code 130.1301 — When Lessee of Premises Must File Return for Leased Department

# When Lessee of Premises Must File Return for Leased Department

TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 130 RETAILERS' OCCUPATION TAX SECTION 130.1301 WHEN LESSEE OF PREMISES MUST FILE RETURN FOR LEASED DEPARTMENT

Section 130.1301 When Lessee of Premises Must File Return for Leased Department Where a person engaging in the business of selling tangible personal property at retail leases to other persons, for use by them in engaging in the business of selling tangible personal property at retail, certain parts of the premises in which the lessor conducts his business, each such lessee may file his own Retailers' Occupation Tax returns with the Department if he operates under his own trade name, and a separate identity from the lessor is made known to the general public. (Source: Amended and effective January 6, 1969)

Section 130.1301 When Lessee of Premises Must File Return for Leased Department

Where a person engaging in the business of selling tangible personal property at retail leases to other persons, for use by them in engaging in the business of selling tangible personal property at retail, certain parts of the premises in which the lessor conducts his business, each such lessee may file his own Retailers' Occupation Tax returns with the Department if he operates under his own trade name, and a separate identity from the lessor is made known to the general public.

(Source: Amended and effective January 6, 1969)