Illinois General Assembly - Illinois Compiled Statutes

Updating the database of the Illinois Compiled Statutes (ILCS) is an ongoing process. Recent laws may not yet be included in the ILCS database, but they are found on this site as Public Acts soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the Guide.

Because the statute database is maintained primarily for legislative drafting purposes, statutory changes are sometimes included in the statute database before they take effect. If the source note at the end of a Section of the statutes includes a Public Act that has not yet taken effect, the version of the law that is currently in effect may have already been removed from the database and you should refer to that Public Act to see the changes made to the current law.

35 ILCS 185/5-20

(35 ILCS 185/5-20)

Sec. 5-20. Provision of databases. The Department shall, no later than July 1, 2020:
(1) provide and maintain an electronic database of

defined product categories that identifies the taxability of each category;

(2) provide and maintain an electronic database of

all retailers' occupation tax rates for the jurisdictions in this State that levy a retailers' occupation tax; and

(3) provide and maintain an electronic database that

assigns delivery addresses in this State to the applicable taxing jurisdictions.

(Source: P.A. 101-31, eff. 6-28-19; 101-604, eff. 1-1-20.)