TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 130 RETAILERS' OCCUPATION TAX
SECTION 130.1110 NO DISTINCTION BETWEEN DELIVERIES ON FEDERAL AREAS AND ILLINOIS DELIVERIES OUTSIDE FEDERAL AREAS


 

Section 130.1110  No Distinction Between Deliveries on Federal Areas and Illinois Deliveries Outside Federal Areas

 

The Retailers' Occupation Tax applies and will be collected in the same manner and to the same extent with respect to gross receipts within the purview of this Regulation as when such gross receipts are received by sellers from sales in which delivery of personal property is made within the external boundaries of the State of Illinois as a place other than a "Federal area".

 

(Source:  Amended and effective April 8, 1963)