(35 ILCS 630/7)
(from Ch. 120, par. 2007)
When a taxpayer does not pay the tax imposed by this Article to
a retailer, such taxpayer shall file a return with the Department and pay
the tax upon that portion of gross charges so paid to the retailer during
the preceding calendar month by the 15th day of the month following that
month. Such return shall be filed on a form prescribed by the Department
and shall contain such information as the Department may reasonably require.
When a taxpayer pays a tax imposed by this Article directly to the Department,
the Department (upon request therefor from such taxpayer) shall issue an
appropriate receipt to such taxpayer showing that he has paid such tax to
the Department. Such receipt shall be sufficient to relieve the taxpayer
from further liability for the amount of tax to which such receipt may refer.
(Source: P.A. 84-126.)