Section 130.715  Sub-Certificates of Registration

a)         Where a registered taxpayer, such as a company operating chain stores, engages in the business of selling tangible personal property at retail in this State from more than one location, the Department shall furnish to him a sub-certificate of registration for each such additional place of business.

b)         Each sub-certificate will bear the same registration number as that appearing upon the certificate of registration to which such sub-certificate relates.

c)         If the applicant will sell tangible personal property at retail through vending machines, the Department shall furnish him with a sub-certificate of registration for each such vending machine, and the applicant shall display the appropriate sub-certificate of registration on each such vending machine by attaching the sub-certificate of registration to a conspicuous part of such vending machine.

(Source:  Amended and effective September 9, 1969)