86 Ill. Adm. Code 130.725 — Display

# Display

TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 130 RETAILERS' OCCUPATION TAX SECTION 130.725 DISPLAY

Section 130.725 Display The taxpayer must conspicuously display his certificate or sub-certificate of registration in the place of business to which it applies. Wherever possible, the taxpayer must display his certificate or sub-certificate of registration in the place of business to which it applies by affixing such certificate or sub-certificate to the glass part of a window or door which faces or opens upon a public street or highway, or in some similar position. If no window or door faces or opens upon a public street or highway, the certificate or sub-certificate must be posted in some conspicuous place which is as near as is practicable to the entrance of the taxpayer's establishment, and such certificate or sub-certificate must be exposed to public view. (Source: Amended and effective September 9, 1969)

Section 130.725 Display

The taxpayer must conspicuously display his certificate or sub-certificate of registration in the place of business to which it applies. Wherever possible, the taxpayer must display his certificate or sub-certificate of registration in the place of business to which it applies by affixing such certificate or sub-certificate to the glass part of a window or door which faces or opens upon a public street or highway, or in some similar position. If no window or door faces or opens upon a public street or highway, the certificate or sub-certificate must be posted in some conspicuous place which is as near as is practicable to the entrance of the taxpayer's establishment, and such certificate or sub-certificate must be exposed to public view.

(Source: Amended and effective September 9, 1969)