Illinois § 5-27 Tax remittance agreement

Illinois Statutes

§ 5-27 — Tax remittance agreement

Illinois § 5-27

JurisdictionIllinois

TopicGOVERNMENT

Ch. 35REVENUE

Act 35 ILCS 185/Leveling the Playing Field for Illinois Retail Act.

Art.Article 5 - Leveling the Playing Field for Illinois Retail Act

This text of Illinois § 5-27 (Tax remittance agreement) is published on Counsel Stack Legal Research, covering Illinois primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

35 Ill. Comp. Stat. 5-27 (2026).

Text

(a)Before using the services of a certified service provider to remit taxes, remote retailers, retailers maintaining a place of business in this State, and servicemen maintaining a place of business in this State using a certified service provider shall enter into a tax remittance agreement with that certified service provider under which the certified service provider agrees to remit all State retailers' occupation taxes, service occupation taxes, use tax, service use tax, and local occupation taxes administered by the Department for sales made by the remote retailer, retailer maintaining a place of business in this State, or serviceman maintaining a place of business in this State. A copy of the tax remittance agreement shall be electronically filed with the Department by the certified

Free access — add to your briefcase to read the full text and ask questions with AI

(a) Before using the services of a certified service provider to remit taxes, remote retailers, retailers maintaining a place of business in this State, and servicemen maintaining a place of business in this State using a certified service provider shall enter into a tax remittance agreement with that certified service provider under which the certified service provider agrees to remit all State retailers' occupation taxes, service occupation taxes, use tax, service use tax, and local occupation taxes administered by the Department for sales made by the remote retailer, retailer maintaining a place of business in this State, or serviceman maintaining a place of business in this State. A copy of the tax remittance agreement shall be electronically filed with the Department by the certified service provider no later than 30 days prior to its effective date. (b) A certified service provider that has entered into a tax remittance agreement with a remote retailer, retailer maintaining a place of business in this State, or serviceman maintaining a place of business in this State is required to file all returns and remit all taxes required under the tax remittance agreement, including all local occupation taxes administered by the Department, with respect to all sales for which there is not otherwise an exemption.