(415 ILCS 5/55.9)
(from Ch. 111 1/2, par. 1055.9)
Collection of fee.
Retailers shall collect the fee from
the purchaser by adding the fee to the selling price of the tire. The fee
imposed by Section 55.8 shall be stated as a distinct item separate and
apart from the selling price of the tire. The fee imposed by Section 55.8
shall not be includable in the gross receipts of the retailer subject to
the Retailers' Occupation Tax Act, the Use Tax Act or any locally imposed
retailers' occupation tax. The fee imposed by Section 55.8, and any such
fees collected by a retailer, shall constitute a debt owed by the retailer
to this State.
(Source: P.A. 87-727.)