TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 131 LEVELING THE PLAYING FIELD FOR ILLINOIS RETAIL ACT


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AUTHORITY: Implementing Article 5 of the Leveling the Playing Field for Illinois Retail Act [35 ILCS 185] and authorized by Section 12 of the Retailers' Occupation Tax Act [35 ILCS 120] and Section 2505-795 of the Department of Revenue Law [20 ILCS 2505].

SOURCE: Adopted at 45 Ill. Reg. 931, effective December 31, 2020; emergency amendment at 45 Ill. Reg. 9625, effective July 13, 2021, for a maximum of 150 days.