Illinois Compiled Statutes (Tax)
35 ILCS 105/3a
The tax imposed by the Act shall when collected be stated as a distinct item separate and apart from the selling price of the tangible personal property
Sec. 3a. The tax imposed by the Act shall when collected be stated as a distinct item separate and apart from the selling price of the tangible personal property. However, where it is not possible to state the sales tax separately in situations such as sales from vending machines or sales of liquor by the drink the Department may by rule exempt such sales from this requirement so long as purchasers are notified by a sign that the tax is included in the selling price. In addition, retailers who sell items that would have been taxed at the 1% rate but for the 0% rate imposed under this amendatory Act of the 102nd General Assembly shall, to the extent feasible, include the following statement on any cash register tape, receipt, invoice, or sales ticket issued to customers: "From July 1, 2022 through July 1, 2023, the State of Illinois sales tax on groceries is 0%.". If it is not feasible for the retailer to include the statement on any cash register tape, receipt, invoice, or sales ticket issued to customers, then the retailer shall post the statement on a sign that is clearly visible to customers. The sign shall be no smaller than 4 inches by 8 inches. (Source: P.A. 102-700, eff. 4-19-22.)
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Nearby sections (25 sections)
- 105/3-45 · Collection
- 105/3-50 · Manufacturing and assembly exemption
- 105/3-55 · Multistate exemption
- 105/3-60 · Rolling stock exemption
- 105/3-61 · Motor vehicles; trailers; use as rolling stock definition
- 105/3-65 · Sec. 3-65
- 105/3-70 · Property acquired by nonresident
- 105/3-75 · Serviceman transfer
- 105/3-80 · Liability because of amendatory Act
- 105/3-85 · Manufacturer's Purchase Credit
- 105/3-87 · Sustainable Aviation Fuel Purchase Credit
- 105/3-90 · Sunset of exemptions, credits, and deductions
- 105/3a · The tax imposed by the Act shall when collected be stated as a…
- 105/4 · Evidence that tangible personal property was sold by any person…
- 105/5 · Except as to motor vehicles and other items of tangible…
- 105/6 · A retailer maintaining a place of business in this State, if…
- 105/7 · It is unlawful for any retailer to advertise or hold out or…
- 105/8 · Any retailer required to collect the tax imposed by this Act…
- 105/9 · Sec. 9
- 105/10 · Except as to motor vehicles, aircraft, watercraft, and…
- 105/10.5 · Individual use tax amnesty
- 105/10a · Notwithstanding any other provision to the contrary, any…
- 105/11 · Every retailer required or authorized to collect taxes…
- 105/12 · Applicability of Retailers' Occupation Tax Act and Uniform…
- 105/12a · Any non-resident of this State who accepts the privilege…