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Tax Library
IL
Illinois Administrative code
Title 86
Chapter I
Part 130
Subpart B

Sale at Retail

Subpart B - Sale at RetailSubpart B - Sale at Retail

Subpart a - Nature of Tax Subpart C - Certain Statutory Exemptions

Section 130.201 - The Test of a Sale at Retail Section 130.205 - Sales for Transfer Incident to Service Section 130.210 - Sales of Tangible Personal Property to Purchasers for Resale Section 130.215 - Illustrations of Sales for Use or Consumption Versus Sales for Resale Section 130.220 - Sales to Lessors of Tangible Personal Property Section 130.225 - Drop Shipments

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