(35 ILCS 185/5-27) Sec. 5-27. Tax remittance agreement. (a) Before using the services of a certified service provider to remit taxes, remote retailers using a certified service provider shall enter into a tax remittance agreement with that certified service provider under which the certified service provider agrees to remit all State retailers' occupation taxes under this Act, use tax, and local occupation taxes administered by the Department for sales made by the remote retailer. A copy of the tax remittance agreement shall be electronically filed with the Department by the certified service provider no later than 30 days prior to its effective date. (b) A certified service provider that has entered into a tax remittance agreement with a remote retailer is required to file all returns and remit all taxes required under the tax remittance agreement, including all local occupation taxes administered by the Department, with respect to all sales for which there is not otherwise an exemption.
(Source: P.A. 101-604, eff. 1-1-20.) |