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(35 ILCS 105/3-45)
(from Ch. 120, par. 439.3-45)
The tax imposed by this Act
shall be collected from the
purchaser by a retailer maintaining a place of business in this State or a
retailer authorized by the Department under Section 6 of this Act,
and shall be remitted to the Department as provided
in Section 9 of this Act, except as provided in Section 3-10.5 of
The tax imposed by this Act that is not paid to a
retailer under this Section shall be paid to
the Department directly by any person using the property
within this State as provided in Section 10 of this
Retailers shall collect the tax from users by adding the tax to the
selling price of tangible personal property, when sold for use, in the
manner prescribed by the Department. The Department may adopt and
promulgate reasonable rules and regulations for the adding of the tax
by retailers to selling prices by prescribing bracket systems
for the purpose of enabling the retailers to add and collect,
as far as practicable, the amount of the tax.
If a seller collects use tax measured by receipts that are not
subject to use tax, or if a seller, in collecting use tax measured by
receipts that are subject to tax under this Act, collects more from the
purchaser than the required amount of the use tax on the transaction,
the purchaser shall have a legal right to claim a refund of
that amount from the seller. If, however, that
amount is not refunded to the purchaser for any reason, the seller is
liable to pay that amount to the Department. This paragraph
does not apply to an amount collected by the seller as use tax on receipts
that are subject to tax under this Act as long as the
collection is made in compliance with the tax collection brackets
prescribed by the Department in its rules and regulations.
(Source: P.A. 91-51, eff. 6-30-99; 92-484, eff. 8-23-01.)