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Are there other types of sales that have special circumstances which determine taxing jurisdiction?
- In-State Inventory/Out-of-State selling activity: 86 Ill. Adm. Code 270.115(d)(2)
- Sales over the Internet: 86 Ill. Adm. Code 270.115(d)(3)
- Sales of coal or other minerals: 86 Ill. Adm. Code 270.115(d)(5)
- Sales through vending machines: 86 Ill. Adm. Code 270.115(c)(3)
- Sales from vehicles carrying uncommitted stock of goods: 86 Ill. Adm. Code 270.115(c)(3)
- Sales to nominal lessees or bailees: 35 ILCS 120/2-12(5); 86 Ill. Adm. Code 270.115(d)(4)
Some of the common types of sales that have special circumstances surrounding the determination of taxing jurisdiction are listed below.