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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