86 Ill. Adm. Code 150.915
Itemization of Receipts from Sales and the Tax Among the Different States from Which Sales are Made into Illinois
Section 150
Section 150.915 Itemization
of Receipts from Sales and the Tax Among the Different States from Which Sales
are Made into Illinois
In reporting receipts from sales
that are subject to Use Tax but not to Retailers' Occupation Tax on the return
form, if the seller filing the return makes such sales into Illinois from more
than one state other than Illinois, such seller must file a supplemental
schedule, which the Department will furnish, showing an itemization of such
receipts and the tax for each state from which such seller makes such sales
that result in tangible personal property being delivered or shipped into
Illinois.