{"data":{"id":"us-il/35-ilcs-190-1-40","jurisdiction":"us-il","citation":"35 ILCS 190/1-40","heading":"Books and records.","body":"Every provider required to file a return under Section 1-35 of this Act shall keep books, records, papers, and other documents that adequately reflect the targeted advertising services provided in this State, including the information used in calculating the gross receipts from providing targeted advertising services in this State and the amount of tax due. Providers are required to maintain records as needed to determine the location of a user-consumer pursuant to Section 1-20 of this Act. The Department may adopt rules that establish requirements, including record forms and formats, for records required to be kept and maintained by providers.\nBooks, records, papers, and documents that are required by this Section to be kept shall, at all times during the usual business hours of the day, be subject to inspection by the Department or its duly authorized agents and employees. The books, records, papers, and documents for any period with respect to which the Department is authorized to issue a notice of tax liability shall be preserved until the expiration of that period.","path":["CHAPTER 35 REVENUE","Targeted Advertising Services Tax Act."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=4682\u0026ChapterID=8\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:20Z","sha256":"c3ad33d2772af26d0c24d93b79888bc183d74fb8c72b78e4e9467901f4c30b07","source_id":"us-il","stale":false,"prev":"us-il/35-ilcs-190-1-35","next":"us-il/35-ilcs-190-1-45"},"notice":"GroundRules: Original legal text. Not legal advice."}