New
DPDP Act compliance check for companies
, core duties apply from 13 May 2027
Know more
Justis AI
Product
Solutions
Use cases
Resources
Pricing
Sign In
Book Now
US law
Illinois
Regulations
Title 86 — REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
Part 130 — RETAILERS' OCCUPATION TAX
Subpart M
Illinois · Regulations
Subpart M
3 sections
3 sections
86 Ill. Adm. Code 130.1301
When Lessee of Premises Must File Return for Leased Department
86 Ill. Adm. Code 130.1305
When Lessor of Premises Should File Return for Business Operated on Leased Premises
86 Ill. Adm. Code 130.1310
Meaning of "Lessor" and "Lessee" in this Regulation
Subpart M | Illinois Regulations | Justis AI