a) When Liable For Tax
1) Persons who transport a supply of tangible
goods from place to place, whether upon trucks, wagons or otherwise, exposing
such goods for sale, soliciting and negotiating sales, and immediately
delivering the goods sold, are considered to be peddlers, hawkers or itinerant
vendors. Where such peddlers, hawkers or itinerant vendors sell such tangible
personal property at retail in Illinois, on their own behalf, they are required
to obtain a certificate of registration from the Department, file tax returns
in conformance with the requirements of Section 3 of the Act and Subpart E of
this Part and remit to the Department the retailers' occupation tax on their
receipts from such sales. It is unlawful for any person to engage in
the business of selling tangible personal property at retail in this State
without a certificate of registration from the Department.
[35 ILCS
120/2a ]
2) It is immaterial what methods are employed
in consummating sales, whether door-to-door canvass, solicitation by telephone
or mail, or display in salesrooms.
b) When Not Liable For Tax
1) Where such persons do not sell on their
own behalf, but merely act as agents for a manufacturer or distributor, or
other person as a disclosed principal, such disclosed principal is liable for
retailers' occupation tax if the principal is engaged in this State in the
business of selling tangible personal property to purchasers for use or
consumption (see Subpart F of this Part).
2) Even if such manufacturer, distributor, or
other disclosed principal is exempt from the Retailers' Occupation Tax because
of interstate commerce under Section
130.605 of Subpart F, such
disclosed principal is required to register and act as an Illinois Use Tax
collector if the principal comes within the definition of "retailer maintaining
a place of business in this State" in Section 2 of the Use Tax Act and in
Subpart B of the Use Tax Regulations (86 Ill. Adm. Code
150).
c) Display Of
Certificate
Each peddler, hawker, or itinerant vendor, selling goods on
their own behalf to purchasers for use or consumption, must display
prominently, in connection with their business, the Certificate of Registration
issued by the Department. If a vehicle is used, the Certificate must be affixed
conspicuously thereto. If no vehicle is used, the Certificate should be
attached, in such a manner as to be readily visible by the public, to the
sample case or other container used by the peddler, hawker, or itinerant vendor
in transacting their business.
Notes
Ill. Admin.
Code tit. 86, §
130.1990
Amended at
15 Ill. Reg. 6621, effective April 17, 1991
Amended at
47
Ill. Reg. 19349, effective
12/12/2023
