State of Illinois
90th General Assembly
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90_SB0623

      35 ILCS 120/1g            from Ch. 120, par. 440g
          Amends the Retailers' Occupation  Tax  Act  by  adding  a
      Section   caption   to   the   Section  concerning  exemption
      identification numbers.
                                                     LRB9003015KDks
                                               LRB9003015KDks
 1        AN ACT to amend the  Retailers'  Occupation  Tax  Act  by
 2    changing Section 1g.
 3        Be  it  enacted  by  the People of the State of Illinois,
 4    represented in the General Assembly:
 5        Section 5.  The Retailers' Occupation Tax Act is  amended
 6    by changing Section 1g as follows:
 7        (35 ILCS 120/1g) (from Ch. 120, par. 440g)
 8        Sec.  1g.  Exemption identification number.  On or before
 9    December 31,  1986,  except  as  hereinafter  provided,  each
10    entity otherwise eligible under exemption (11) of Section 2-5
11    of  this  Act shall make application to the Department for an
12    exemption  identification  number.   In   the   case   of   a
13    corporation, society, association, foundation, or institution
14    organized  and  operated  exclusively for charitable purposes
15    and  that  has  more  than  50  subsidiary  organizations  in
16    Illinois, the Department, in its sole discretion,  may  issue
17    one  exemption identification number to be used by the parent
18    organization and each subsidiary organization.
19        Each exemption identification number  or  renewal  number
20    shall  be  valid for 5 years after the first day of the month
21    following the month of  issuance.  Not  less  than  3  months
22    before  the expiration date, an application for renewal shall
23    be filed.
24        Each application for an exemption  identification  number
25    or   a  renewal  number  shall  contain  information  and  be
26    accompanied by documentation as shall  be  requested  by  the
27    Department.
28    (Source: P.A. 86-1475.)

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