(35 ILCS 185/5-20)
Sec. 5-20. Provision of databases. The Department shall, no later than July 1, 2020: (1) provide and maintain an electronic database of |
| defined product categories that identifies the taxability of each category;
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(2) provide and maintain an electronic database of
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| all retailers' occupation tax rates for the jurisdictions in this State that levy a retailers' occupation tax; and
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(3) provide and maintain an electronic database that
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| assigns delivery addresses in this State to the applicable taxing jurisdictions.
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(Source: P.A. 101-31, eff. 6-28-19; 101-604, eff. 1-1-20.)
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