The Illinois Department of Revenue (DOR) May 1 issued a document providing detailed information on various aspects of sales and use taxes in the state. The document includes: 1) legal references; 2) definitions; 3) types of retailers; 4) tax rates; 5) sales tax exemptions; 6) filing and payment requirements; and 7) additional resources for tax professionals. [Ill. Dep’t of Revenue, Sales and Use Taxes, 05/01/24]
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