86 Ill. Adm. Code 140.1005
Receipt to be Obtained for Tax Payments
Section 140
Section 140.1005 Receipt to
be Obtained for Tax Payments
A serviceman who pays tax to his
supplier may request and obtain from the supplier a receipt for the amount of
tax paid. The receipt may be in the form of a separate itemization of the tax
on the supplier's sales invoice or other document covering the sale. The
receipt should always indicate the amount, description and selling price of the
tangible personal property to which the tax applies. Suppliers must furnish
such receipts on request.