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What types of sales are exempt from tax?

Illinois allows several exemptions from occupation and use taxes. See Publication 104, Common Sales and Use Tax Exemptions, for a list of common sales tax exemptions and how tax-exempt sales must be documented. For a complete list of exempt transactions, see 86 Ill. Adm. Code 130.120, 140.125, 150.301, and 160.110.

 

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