Ill. Admin. Code tit. 86, § 424.130 - Return and Payment of Tax by Cannabis Retailers
a)
Retailers shall file all cannabis
Tax returns and shall make all cannabis Tax payments by electronic means in the
manner and form required by the Department [35 ILCS 120/3
].
b) The information required for
the Tax shall be furnished on the cannabis retailer's State cannabis dispensary
Tax return.
c) If the cannabis
retailer files its Illinois Retailers' Occupation Tax returns on the gross
receipts basis, it must report County Cannabis Retailers' Occupation Tax
information in its returns on the same basis. If the cannabis retailer files
its Illinois Retailers' Occupation Tax returns on the gross sales basis, it
must report County Cannabis Retailers' Occupation Tax information in its
returns on the gross sales basis.
Notes
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