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PIO-104, Making Sales to Illinois Customers
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Electronic Documents of Illinois
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PUB-113-SOT, Overview of Service Occupation Tax (SOT)
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Electronic Documents of Illinois
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CA-2026-01, Compliance Alert – Proper Procedures for Collecting Local Grocery Tax on Sales of Grocery Items on and after January 1, 2026 - January 2026 (Updated March 2026)
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Publication 106, Hotel Operators’ Occupation Tax
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Illinois State Library Digital Collections
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Electronic Documents of Illinois
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Department of Revenue