86 Ill. Adm. Code 150.401 — Collection of the Tax by Retailers From Users

# Collection of the Tax by Retailers From Users

TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 150 USE TAX SECTION 150.401 COLLECTION OF THE TAX BY RETAILERS FROM USERS

Section 150.401 Collection of the Tax by Retailers From Users a) Retailers who come within the definition of a "retailer maintaining a place of business in this State", as set out in Section 150.201(i) of this Part and in Section 2 of the Use Tax Act, and other retailers who are authorized to collect the Use Tax, shall collect the tax from users by adding the tax to the selling price of tangible personal property, when sold for use, in the manner prescribed in this Regulation and in Section 150.1305 of this Part.

b) Whenever possible and practicable, the Use Tax shall, when collected, be stated as a distinct item separate and apart from the selling price of the tangible personal property. However, for procedures for complying with this requirement under varying circumstances, see Section 150.1305 of this Part.

c) It will be assumed that the seller is not collecting the tax if he does not state it as a separate item from the selling price of the tangible personal property, unless the circumstances are such, as described in Section 150.1305 of this Part, as to warrant the public displaying of a sign stating that the selling price of the tangible personal property includes the Use Tax and the local Retailers' Occupation Tax when applicable.

d) In the case of sales of 13¢ or more through vending machines which do not provide for the collection of the tax as a separate item, it will be assumed that the retailer is collecting the tax by including it in the selling price of the tangible personal property if the retailer (through his advertising or other activities) does not do anything affirmatively to negative that assumption. (Source: Amended at 5 Ill. Reg. 11072, effective October 6, 1981)

Section 150.401 Collection of the Tax by Retailers From Users

a) Retailers who come within the definition of a "retailer maintaining a place of business in this State", as set out in Section 150.201(i) of this Part and in Section 2 of the Use Tax Act, and other retailers who are authorized to collect the Use Tax, shall collect the tax from users by adding the tax to the selling price of tangible personal property, when sold for use, in the manner prescribed in this Regulation and in Section 150.1305 of this Part.

b) Whenever possible and practicable, the Use Tax shall, when collected, be stated as a distinct item separate and apart from the selling price of the tangible personal property. However, for procedures for complying with this requirement under varying circumstances, see Section 150.1305 of this Part.

c) It will be assumed that the seller is not collecting the tax if he does not state it as a separate item from the selling price of the tangible personal property, unless the circumstances are such, as described in Section 150.1305 of this Part, as to warrant the public displaying of a sign stating that the selling price of the tangible personal property includes the Use Tax and the local Retailers' Occupation Tax when applicable.

d) In the case of sales of 13¢ or more through vending machines which do not provide for the collection of the tax as a separate item, it will be assumed that the retailer is collecting the tax by including it in the selling price of the tangible personal property if the retailer (through his advertising or other activities) does not do anything affirmatively to negative that assumption.

(Source: Amended at 5 Ill. Reg. 11072, effective October 6, 1981)