35 ILCS 185/5-20: Provision of databases.
Where this section sits in the code
- CHAPTER 35 REVENUE
- Leveling the Playing Field for Illinois Retail Act.
The Department shall, no later than July 1, 2020:
(1) provide and maintain an electronic database of defined product categories that identifies the taxability of each category;
(2) provide and maintain an electronic database of all retailers' occupation tax rates for the jurisdictions in this State that levy a retailers' occupation tax; and
(3) provide and maintain an electronic database that assigns delivery addresses in this State to the applicable taxing jurisdictions.
Collected 2026-09-15T04:46:20Z. Source file · JSON