86 Ill. Adm. Code 140.425
Filing of Returns for Serviceman by their Suppliers Under Certain Circumstances
Section 140
Section 140.425 Filing of
Returns for Serviceman by their Suppliers Under Certain Circumstances
For greater simplicity of
administration, it shall be permissible for manufacturers, importers and
wholesalers whose products are sold by numerous servicemen in Illinois, and who
wish to do so, to assume the responsibility for accounting and paying to the Department
all tax accruing under the Act with respect to such sales, if the servicemen
who are affected do not make written objection to the Department to this
arrangement and provided that such arrangement in any given case is acceptable
to the Department.