86 Ill. Adm. Code 160.136
Books and Records
Section
160.136 Books and Records
a)
Every serviceman required or authorized
to collect taxes
under the Act
and every user who is subject to the tax
imposed by
the Act
shall keep such records, receipts, invoices and other
pertinent books, documents, memoranda and papers as the Department shall
require, in such form as the Department shall require. For purposes of
this
Part,
"records" means all data maintained by the taxpayer,
including data on paper, microfilm, microfiche or any type of machine-sensible
data compilation. For the purpose of administering and enforcing the
provisions
of
the Act
, the Department, or any officer or employee
of the Department designated, in writing, by the Director
of the Department
,
may hold investigations and hearings concerning any matters covered by
the
Act
and not otherwise delegated to the Illinois Independent Tax Tribunal and
may examine any relevant books, papers, records, documents or memoranda of any
serviceman or any taxable purchaser for use hereunder, and may require the
attendance of the person or any officer or employee of the person, or of any
person having knowledge of the facts, and may take testimony and require proof
for its information.
b)
Any
person who fails to keep books and records or fails to produce books and
records for examination, as required by
Section
11 of the Act
and this
subsection,
is liable to pay to the Department
a penalty of $1,000 for the first failure to keep books and records or produce
books and records for examination and a penalty of $3,000 for each subsequent
failure to keep books and records or produce books and records for examination
as required by Section
11 of
the Act
and this subsection
.
The penalties imposed under
this Section
shall not apply if the taxpayer
shows that
the taxpayer
acted with ordinary business care and prudence.
[35 ILCS 110/11]
c) The provisions of Subpart G of
the rules promulgated under the Retailers' Occupation Tax (86 Ill. Adm. Code
130) shall apply to returns of servicemen under the Service Use Tax Act.