Ill. Admin. Code tit. 44, § 8.5012 - Collection and Remittance of Illinois Use Tax
a) No person shall enter into a contract with
a State agency or enter into a subcontract unless the person and all affiliates
of the person collect and remit Illinois Use Tax on all sales of tangible
personal property into the State of Illinois in accordance with the provisions
of the Illinois Use Tax Act, regardless of whether the person or affiliate is a
"retailer maintaining a place of business within this State" as defined in
Section 2 of the Use Tax Act. [30 ILCS
500/50-12 ] For purposes of this Section, terms shall
have the meanings ascribed in Section 50-12 of the Code .
b) Every bid submitted and contract executed
by the State and every subcontract subject to Section 20-120 of the Code shall
contain a certification by the bidder, contractor or subcontractor,
respectively, that the bidder, contractor or subcontractor is not barred from
bidding for or entering into a contract under subsection (a) and acknowledges
that the CPO may declare the related contract void if any of the certifications
completed pursuant to this subsection (b) are false. If the false certification
is made by a subcontractor, then the contractor's submitted bid and the
executed contract may not be declared void, unless the contractor refuses to
terminate the subcontract upon the State's request after a finding that the
subcontractor's certification was false. [30 ILCS
500/50-12 ]
Notes
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