Ill. Admin. Code tit. 86, § 130.715 - Sub-Certificates of Registration
a)
When a registered taxpayer, such as a company operating chain stores, engages
in the business of selling tangible personal property at retail in this State
from more than one location, the Department shall furnish to that registered
taxpayer a sub-certificate of registration for each additional place of
business.
b) Each sub-certificate
will bear the same registration number as that appearing upon the certificate
of registration to which the sub-certificate relates.
c) If the applicant will sell tangible
personal property at retail through vending machines, the Department shall
furnish the applicant with a sub-certificate of registration for each vending
machine, and the applicant shall display the appropriate sub-certificate of
registration on each vending machine by attaching the sub-certificate of
registration to a conspicuous part of the vending machine.
d) Beginning January 1, 2012, if a
person who is registered to sell tangible personal property at retail through
vending machines adds an additional vending machine or additional vending
machines to the number of vending machines he or she uses in his or her
business of selling tangible personal property at retail, he or she shall
contact the Department, on a form prescribed by the Department, to request an
additional sub-certificate or additional sub-certificates of registration, as
applicable. With each such request, the applicant shall report the number of
sub-certificates of registration being requested, as well as the total number
of vending machines from which retail sales are being made. (Section
2a of the Act) Additional sub-certificates of registration may be requested
electronically on the Department's website at
https://tax.illinois.gov/.
e) This Section does not apply to the
out-of-State locations of retailers maintaining a place of business in this
State who must file using destination-based sourcing for their sales to
Illinois customers from outside this State. See 86 Ill. Adm. Code
130.530.
Notes
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