86 Ill. Adm. Code 150.1315
Consequence of Not Complying with Requirement of Collecting Use Tax Separately From the Selling Price
Section 150
Section 150.1315 Consequence
of Not Complying with Requirement of Collecting Use Tax Separately From the
Selling Price
An important consequence of not
complying with the requirement of stating the Use Tax separately from the
selling price of the property in a manner authorized by this Regulation is the
retailer's loss of the benefit of the deduction for a tax-collected item on his
tax return form.