35 ILCS 185/5-20

Current through Public Act 103-1052
Section 35 ILCS 185/5-20 - Provision of databases

The Department shall, no later than July 1, 2020:

(1) provide and maintain an electronicdatabase of defined product categories that identifies the taxability of each category;
(2) provide and maintain an electronicdatabase of all retailers' occupation tax rates for the jurisdictions in this State that levy a retailers' occupation tax; and
(3) provide and maintain an electronicdatabase that assigns delivery addresses in this State to the applicable taxing jurisdictions.

35 ILCS 185/5-20

Amended by P.A. 101-0604,§ 15-20, eff. 1/1/2020.
Added by P.A. 101-0031,§ 5-20, eff. 6/28/2019.