Ill. Admin. Code. tit 86, § 130.1305 - When Lessor of Premises Should File Return for Business Operated on Leased Premises

If a lessee operates a business on the lessor's premises under the identity of the lessor, then the lessor must report and remit the lessee's tax on the lessor's Retailers' Occupation Tax return. However, if the lessor permits the lessee to file his own Retailers' Occupation Tax return, the Department of Revenue reserves the right to proceed against the lessor or the lessee or both in the event that the Retailers' Occupation Tax liability incurred by the business operated on the lessor's premises is not properly discharged. An example of such an arrangement is an antique store where spaces are rented to different antique dealers, but the entire store is operated under the identity of the antique store/lessor.

(Source: Amended at 24 Ill. Reg. 15104, effective October 2, 2000)