(35 ILCS 115/6) (from Ch. 120, par. 439.106)
Sec. 6.
Any supplier maintaining a place of business in this State, if
required to register under the "Retailers' Occupation Tax Act", the "Use
Tax Act" or the "Service Use Tax Act", need not obtain an additional
Certificate of Registration under this Act, but shall be deemed to be
sufficiently registered by virtue of his being registered under the
"Retailers' Occupation Tax Act", the "Use Tax Act" or the "Service Use Tax
Act". Every supplier maintaining a place of business in this State, if not
required to register under the "Retailers' Occupation Tax Act", the "Use
Tax Act" or the "Service Use Tax Act", shall apply to the Department (upon
a form prescribed and furnished by the Department) for a Certificate of
Registration under this Act. Every serviceman maintaining a place of
business in this State, if not required to register under the "Retailers'
Occupation Tax Act", the "Use Tax Act" or the "Service Use Tax Act", and
desiring to or required to pay the tax imposed by this Act directly to the
Department, shall, except as provided in Section 10 of this Act, apply to
the Department (upon a form prescribed and furnished by the Department) for
a Certificate of Registration under this Act. In completing such
application, the applicant shall furnish such information as the Department
may reasonably require. Upon approval of an application for Certificate of
Registration, the Department shall issue, without charge, a Certificate of
Registration to the applicant. Such certificate of Registration shall be
displayed at the address which the applicant states in his application to
be the principal place of business or location from which he will act as a
supplier or serviceman in this State. If the applicant will act as a
supplier or serviceman in this State from other places of business or
locations, he shall list the addresses of such additional places of
business or locations in his application for Certificate of Registration,
and the Department shall issue a Sub-Certificate of Registration to the
applicant for each such additional place of business or location. Each
Sub-Certificate of Registration shall be conspicuously displayed at the
place for which it is issued. Such Sub-Certificate of Registration shall
bear the same registration number as that appearing upon the Certificate of
Registration to which such Sub-Certificate relates. Where a supplier or
serviceman operates more than one place of business which is subject to
registration under this Section and such businesses are substantially
different in character or are engaged in under different trade names or are
engaged in under other substantially dissimilar circumstances (so that it
is more practicable, from an accounting, auditing or bookkeeping
standpoint, for such businesses to be separately registered), the
Department may require or permit such person to apply for and obtain a
separate Certificate of Registration for each such business or for any of
such businesses instead of registering such person, as to all such
businesses, under a single Certificate of Registration supplemented by
related Sub-Certificates of Registration. Such Certificate of Registration
shall not be issued to any person who is in default to the State of
Illinois for moneys due under this Act.
The Department may, in its discretion, upon application, authorize the
collection of the tax herein imposed by any supplier or serviceman not
maintaining a place of business within this State, who, to the satisfaction
of the Department, furnishes adequate security to insure collection and
payment of the tax. Such supplier or serviceman shall be issued, without
charge, a permit to collect such tax. When so authorized, it shall be the
duty of such supplier or serviceman to collect the tax upon all tangible
personal property sold to his knowledge for the purpose of resale as an
incident to the sale of a service within this State, in the same manner and
subject to the same requirements including the furnishing of a receipt to
the serviceman (if demanded by the serviceman), as a supplier or serviceman
maintaining a place of business within this State. The receipt given to the
serviceman shall be sufficient to relieve him from further liability for
the tax to which such receipt may refer. Such permit may be revoked by the
Department as provided in this Act.
(Source: Laws 1965, p. 3723.)
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