Are there other types of sales that have special circumstances which determine taxing jurisdiction?

Page Content

Some of the common types of sales that have special circumstances surrounding the determination of taxing jurisdiction are listed below.

• 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)

Answers others found helpful

If you have additional inquiries, you may submit them to the Questions, Comments, or Request form.