Illinois Compiled Statutes 35 Revenue: Article -
- Illinois Simplified Sales and Use Tax Administration Act. - 35 ILCS 171, Section 1
Short title. This Act may be cited as the Simplified Sales and Use Tax Administration Act. (Source: P.A. 92-221, eff. 8-2-01.)
- Illinois Simplified Sales and Use Tax Administration Act. - 35 ILCS 171, Section 2
Definitions. As used in this Act: (a) "Agreement" means the Streamlined Sales and Use Tax Agreement as amended and adopted on January 27, 2001....
- Illinois Simplified Sales and Use Tax Administration Act. - 35 ILCS 171, Section 3
Legislative finding. The General Assembly finds that a simplified sales tax and use tax system will reduce and over time eliminate the burden and...
- Illinois Simplified Sales and Use Tax Administration Act. - 35 ILCS 171, Section 4
Authority to participate in multistate negotiations. For the purposes of reviewing or amending or both reviewing and amending the Agreement embodying the simplification requirements...
- Illinois Simplified Sales and Use Tax Administration Act. - 35 ILCS 171, Section 5
Authority to enter agreement. Subject to Section 6, the Department of Revenue is authorized to enter into the Streamlined Sales and Use Tax Agreement...
- Illinois Simplified Sales and Use Tax Administration Act. - 35 ILCS 171, Section 6
Relationship to State law. No provision of the Agreement authorized by this Act in whole or part invalidates or amends any provision of the...
- Illinois Simplified Sales and Use Tax Administration Act. - 35 ILCS 171, Section 7
Agreement requirements. The Department of Revenue shall not enter into the Streamlined Sales and Use Tax Agreement unless the Agreement requires each state to...
- Illinois Simplified Sales and Use Tax Administration Act. - 35 ILCS 171, Section 8
Cooperating sovereigns. The Agreement authorized by this Act is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The Agreement provides...
- Illinois Simplified Sales and Use Tax Administration Act. - 35 ILCS 171, Section 9
Limited binding and beneficial effect. (a) The Agreement authorized by this Act binds and inures only to the benefit of this State and the...
- Illinois Simplified Sales and Use Tax Administration Act. - 35 ILCS 171, Section 10
Seller and third party liability. (a) A certified service provider is the agent of a seller, with whom the certified service provider has contracted,...
- Illinois Revenue: Article -
Amendatory provisions; text omitted
- Illinois Simplified Sales and Use Tax Administration Act. - 35 ILCS 171, Section 905
(Amendatory provisions; text omitted). (Source: P.A. 92-221, eff. 8-2-01; text omitted.)
- Illinois Revenue: Article -
Amendatory provisions; text omitted
- Illinois Simplified Sales and Use Tax Administration Act. - 35 ILCS 171, Section 910
(Amendatory provisions; text omitted). (Source: P.A. 92-221, eff. 8-2-01; text omitted.)
- Illinois Revenue: Article -
Amendatory provisions; text omitted
- Illinois Simplified Sales and Use Tax Administration Act. - 35 ILCS 171, Section 915
(Amendatory provisions; text omitted). (Source: P.A. 92-221, eff. 8-2-01; text omitted.)
- Illinois Simplified Sales and Use Tax Administration Act. - 35 ILCS 171, Section 999
Effective date. This Act takes effect upon becoming law. (Source: P.A. 92-221, eff. 8-2-01.)
Last modified: February 18, 2015