86 Ill. Adm. Code 150.915 — Itemization of Receipts from Sales and the Tax Among the Different States from Which Sales are Made into Illinois

# Itemization of Receipts from Sales and the Tax Among the Different States from Which Sales are Made into Illinois

TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 150 USE TAX SECTION 150.915 ITEMIZATION OF RECEIPTS FROM SALES AND THE TAX AMONG THE DIFFERENT STATES FROM WHICH SALES ARE MADE INTO ILLINOIS

Section 150.915 Itemization of Receipts from Sales and the Tax Among the Different States from Which Sales are Made into Illinois In reporting receipts from sales that are subject to Use Tax but not to Retailers' Occupation Tax on the return form, if the seller filing the return makes such sales into Illinois from more than one state other than Illinois, such seller must file a supplemental schedule, which the Department will furnish, showing an itemization of such receipts and the tax for each state from which such seller makes such sales that result in tangible personal property being delivered or shipped into Illinois. (Source: Amended and effective November 29, 1972)

Section 150.915 Itemization of Receipts from Sales and the Tax Among the Different States from Which Sales are Made into Illinois

In reporting receipts from sales that are subject to Use Tax but not to Retailers' Occupation Tax on the return form, if the seller filing the return makes such sales into Illinois from more than one state other than Illinois, such seller must file a supplemental schedule, which the Department will furnish, showing an itemization of such receipts and the tax for each state from which such seller makes such sales that result in tangible personal property being delivered or shipped into Illinois.

(Source: Amended and effective November 29, 1972)