Illinois Compiled Statutes 35 ILCS 105 Use Tax Act. Section 3a

    (35 ILCS 105/3a) (from Ch. 120, par. 439.3a)

    Sec. 3a. The tax imposed by the Act shall when collected be stated as a distinct item separate and apart from the selling price of the tangible personal property. However, where it is not possible to state the sales tax separately in situations such as sales from vending machines or sales of liquor by the drink the Department may by rule exempt such sales from this requirement so long as purchasers are notified by a sign that the tax is included in the selling price.

(Source: P.A. 84-229.)

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Last modified: February 18, 2015