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Document Identification
Title
Common Sales Tax Exemptions (2004) [Publication 104]
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- Publication 104 Common Sales Tax Exemption (PUB104.pdf)
The OCLC Open WorldCat number for the electronic document record is '185035911'.
Description
Illinois Department of Revenue Publication 104, Common Sales Tax Exemptions, explains the procedures that retailers must follow in documenting several of the most common Illinois Sales Tax exemptions.
Subject Classification
- Government finance and taxes: Government revenues: Taxes: Tax laws
- Laws and regulations: Tax laws
- State government: State agencies
Sample text from the file
.Illinois Department of Revenue Publication Common Sales Tax Exemptions General information Retailers and servicepersons are required to pay Illinois Sales Tax (Retailers' Occupation Tax and Service Occupation Tax) on certain sales of tangible personal property. In meeting their sales tax obligations, retailers and servicepersons are permitted to reimburse themselves by collecting the tax from their customers. Customers who make tax-exempt purchases must provide retailers with proper documentation. In some cases, retailers are required to submit this documentation with their tax returns; see the instructions for each return for further information. Retailers who cannot properly document tax-exempt sale will be liable for paying sales tax on the transaction. To obtain one of our forms or copy of the administrative code, please see the phone numbers and addresses listed at the end of this publication. Sales to exemptorganizations In Illinois, only organizations that have applied for and
Issuing Agency
Illinois
Dept. of Revenue
Related Materials: tax.illinois.gov
Contact
Organization: Illinois Department of Revenue
P.O. Box 19044
Springfield, IL 62794-9044
Phone: 800 732 8866
Document Descriptive Information
File Data
- Language(s): EN-English
- Creation Date (from issuing agency): 2004
- Document Modification Date (from issuing agency): 07 2004
- Date Accepted Into Depository: Thu, 15 Mar 2007 20:08:07 GMT
- Checksum Algorithm: MD5 SHA1
- Document File Checksum:
- PUB104.pdf - checksum='c3b09e3f7455b4ae2aa833ac025875fc' byte count= '62114'