86 Ill. Adm. Code 130.2025 — Picture-Framers

# Picture-Framers

TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 130 RETAILERS' OCCUPATION TAX SECTION 130.2025 PICTURE-FRAMERS

Section 130.2025 Picture-Framers a) When Liable For Tax Picture-framers incur Retailers' Occupation Tax liability when they sell frames at retail, even though they make such picture frames only upon receipt of orders therefor. This is true even though the picture-framer installs, in such frame, a picture belonging to his customer. b) When Not Liable For Tax A picture-framer does not incur liability for tax with respect to his gross receipts from his service of installing a picture owned by a customer in a frame owned by that customer. (Source: Amended and effective May 21, 1962)

Section 130.2025 Picture-Framers

a) When Liable For Tax

Picture-framers incur Retailers' Occupation Tax liability when they sell frames at retail, even though they make such picture frames only upon receipt of orders therefor. This is true even though the picture-framer installs, in such frame, a picture belonging to his customer.

b) When Not Liable For Tax

A picture-framer does not incur liability for tax with respect to his gross receipts from his service of installing a picture owned by a customer in a frame owned by that customer.

(Source: Amended and effective May 21, 1962)