86 Ill. Adm. Code 150.125 — Relation of Use Tax to Retailers' Occupation Tax

# Relation of Use Tax to Retailers' Occupation Tax

TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 150 USE TAX SECTION 150.125 RELATION OF USE TAX TO RETAILERS' OCCUPATION TAX

Section 150.125 Relation of Use Tax to Retailers' Occupation Tax The Use Tax Act complements the Retailers' Occupation Tax Act. That is why the Use Tax is restricted to cases in which the property is purchased at retail from a retailer. (Source: Amended and effective September 9, 1969)

Section 150.125 Relation of Use Tax to Retailers' Occupation Tax

The Use Tax Act complements the Retailers' Occupation Tax Act. That is why the Use Tax is restricted to cases in which the property is purchased at retail from a retailer.

(Source: Amended and effective September 9, 1969)