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.
35 ILCS 185/5-20
Provision of databases
Known as the Leveling the Playing Field for Illinois Retail Act
The act spans §§ 35-185-5-1 to 35-185-5-97 (9 sections).
P.A. 101-31, eff. 6-28-19; 101-604, eff. 1-1-20.
Official source: Illinois General Assembly. Reproduced from public-domain Illinois statutes; confirm against the official source for the current text. Not legal advice.