86 Ill. Adm. Code 160.136 — Books and Records

# Books and Records

TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 160 SERVICE USE TAX SECTION 160.136 BOOKS AND RECORDS

Section 160.136 Books and Records a) Every serviceman required or authorized to collect taxes under the Act and every user who is subject to the tax imposed by the Act shall keep such records, receipts, invoices and other pertinent books, documents, memoranda and papers as the Department shall require, in such form as the Department shall require. For purposes of this Part, "records" means all data maintained by the taxpayer, including data on paper, microfilm, microfiche or any type of machine-sensible data compilation. For the purpose of administering and enforcing the provisions of the Act, the Department, or any officer or employee of the Department designated, in writing, by the Director of the Department, may hold investigations and hearings concerning any matters covered by the Act and not otherwise delegated to the Illinois Independent Tax Tribunal and may examine any relevant books, papers, records, documents or memoranda of any serviceman or any taxable purchaser for use hereunder, and may require the attendance of the person or any officer or employee of the person, or of any person having knowledge of the facts, and may take testimony and require proof for its information. b) Any person who fails to keep books and records or fails to produce books and records for examination, as required by Section 11 of the Act and this subsection, is liable to pay to the Department a penalty of $1,000 for the first failure to keep books and records or produce books and records for examination and a penalty of $3,000 for each subsequent failure to keep books and records or produce books and records for examination as required by Section 11 of the Act and this subsection. The penalties imposed under this Section shall not apply if the taxpayer shows that the taxpayer acted with ordinary business care and prudence. [35 ILCS 110/11] c) The provisions of Subpart G of the rules promulgated under the Retailers' Occupation Tax (86 Ill. Adm. Code 130) shall apply to returns of servicemen under the Service Use Tax Act. (Source: Added at 48 Ill. Reg. 10710, effective July 2, 2024)

Section 160.136 Books and Records

a) Every serviceman required or authorized to collect taxes under the Act and every user who is subject to the tax imposed by the Act shall keep such records, receipts, invoices and other pertinent books, documents, memoranda and papers as the Department shall require, in such form as the Department shall require. For purposes of this Part, "records" means all data maintained by the taxpayer, including data on paper, microfilm, microfiche or any type of machine-sensible data compilation. For the purpose of administering and enforcing the provisions of the Act, the Department, or any officer or employee of the Department designated, in writing, by the Director of the Department, may hold investigations and hearings concerning any matters covered by the Act and not otherwise delegated to the Illinois Independent Tax Tribunal and may examine any relevant books, papers, records, documents or memoranda of any serviceman or any taxable purchaser for use hereunder, and may require the attendance of the person or any officer or employee of the person, or of any person having knowledge of the facts, and may take testimony and require proof for its information.

b) Any person who fails to keep books and records or fails to produce books and records for examination, as required by Section 11 of the Act and this subsection, is liable to pay to the Department a penalty of $1,000 for the first failure to keep books and records or produce books and records for examination and a penalty of $3,000 for each subsequent failure to keep books and records or produce books and records for examination as required by Section 11 of the Act and this subsection. The penalties imposed under this Section shall not apply if the taxpayer shows that the taxpayer acted with ordinary business care and prudence. [35 ILCS 110/11]

c) The provisions of Subpart G of the rules promulgated under the Retailers' Occupation Tax (86 Ill. Adm. Code 130) shall apply to returns of servicemen under the Service Use Tax Act.

(Source: Added at 48 Ill. Reg. 10710, effective July 2, 2024)