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Illinois State Library Digital Collecti…
Electronic Documents of Illinois
PIO-104, Making Sales to Illinois Customers
PIO-104, Making Sales to Illinois Customers
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Information
Title
PIO-104, Making Sales to Illinois Customers
Description
Flowchart that explains what type of retailers’ occupation and use taxes (ROT/UT) or service occupation and use taxes (SOT/SUT) a sale is subject to when making a sale in Illinois.
Keywords
IDOR
Date
2026-03-01
Volume or Year
2026
Agency Name
Department of Revenue
Language
English
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