Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart N - SALES FOR RESALE › Section 130.1415 - Resale Number - When Required and How Obtained

Current through Register Vol. 48, No. 28, July 12, 2024
a) If the purchaser is not registered with
				the Department as a taxpayer, but claims to be a reseller of the tangible
				personal property in such a way that such resales are not taxable under the
				Retailers' Occupation Tax Act or under some other tax law which the Department
				may administer, such purchaser (except in the case of an out-of-State purchaser
				who will always resell and deliver the property to his customers outside
				Illinois) shall apply to the Department for a resale number. Such applicant
				shall state facts which will show the Department why such applicant is not
				liable for tax under the Act or under some other tax law which the Department
				may administer on any of his resales and shall furnish such additional
				information as the Department may reasonably require.
b) Examples of purchasers for resale who
				would need a resale number from the Department are persons who resell only to
				schools and other totally exempt purchasers and persons who resell only to
				purchasers who in turn resell the property apart from engaging in a service
				occupation.
c) Upon approval of the
				application, the Department will assign a resale number to the applicant and
				will certify such number to him. The Department may cancel any such number
				which is obtained through misrepresentation, or which is used to make a
				purchase tax-free when the purchase in fact is not a purchase for resale, or
				which no longer applies because of the purchaser's having discontinued the
				making of tax exempt resales of the property.
d) The Department may restrict the use of the
				number to one year at a time or to some other definite period if the Department
				finds it impracticable or otherwise inadvisable to issue such numbers for
				indefinite periods.
e) Except as
				provided in this Subpart, a sale shall be made tax-free on the ground of being
				a sale for resale if the purchaser has an active registration number or resale
				number from the Department and furnishes that number to the seller in
				connection with certifying to the seller that any sale to such purchaser is
				nontaxable because of being a sale for resale.
f) For the purpose of enabling agricultural
				producers to buy feed, seed, fertilizer and baby chicks for resale to the
				extent permitted by Sections
				130.1970,
				130.2100
				and
				130.2110
				of this Part and still be in compliance with Section 2c of the Retailers'
				Occupation Tax Act, such agricultural producers who are not registered with the
				Department as retailers will be given a resale number as a class without making
				application, individually, to the Department therefor, with all such persons
				being assigned the same resale number by the Department.
g) The Department will assign Resale Number
				0110 to all such buyers of feed, seed, fertilizer and baby chicks for this
				purpose.
h) Nothing that is stated
				hereinabove changes anything contained in Sections 130.1970, 130.2100 and
				130.2110 of this Part.