Illinois General Assembly - Illinois Compiled Statutes

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35 ILCS 105/5

(35 ILCS 105/5) (from Ch. 120, par. 439.5)

Sec. 5.

Except as to motor vehicles and other items of tangible personal
property that must be titled or registered under an Illinois
law, but that cannot be so titled or registered without a use
tax receipt or exemption determination from the Department, every retailer
maintaining a place of business in this State and making sales of tangible
personal property for use in this State (whether those sales
are made within or without this State) shall, when collecting the tax as
provided in Section 3-45 of this Act from the purchaser, give to
the purchaser (if demanded by the purchaser) a receipt for the tax in
the manner and form prescribed by the Department. The receipt shall
be sufficient to relieve the purchaser from further
liability for the tax to which the receipt may refer. Each retailer
shall list with the Department the names and addresses of
all of his or her agents operating in this State and the location
of any and all of his or her distribution or sales houses, offices,
or other places of business in this State.

(Source: P.A. 86-1475.)