g******4
发帖数: 6339 | 1 Illinois' sales and use tax scheme includes four major divisions: Retailers'
Occupation Tax, Use Tax, Service Occupation Tax and the Service Use Tax.
The *Retailers' Occupation Tax* is imposed upon persons engaged in the
business of selling tangible personal property to purchasers for use or
consumption. It is measured by the gross receipts of the retailer. The base
rate of 6.25% is broken down as follows: 5% State, 1% City, 0.25% County.
Local governments may impose additional tax resulting in a combined rate
that ranges from the State minimum of 6.25% to a current high of 11.50% in
certain business districts in Cook County.
Illinois registered retailers are authorized to collect the *Use Tax* from
their customers and use it to offset their obligations under the Retailers'
Occupation Tax Act. The combination of these two taxes is what is commonly
referred to as "sales tax."
If the purchaser does not pay the Use Tax directly to a retailer (for
instance, on an item purchased from an Internet seller), they must remit it
directly to the Illinois Department of Revenue.
The *Service Occupation Tax* is imposed upon the privilege of engaging in ..
.. The *Service Use Tax* is imposed upon the privilege .... | p*********w
发帖数: 23432 | 2 难怪 NJ 那边市长来 IL 作广告了……赶快搬到 NJ 来作生意吧
Retailers'
base
【在 g******4 的大作中提到】
: Illinois' sales and use tax scheme includes four major divisions: Retailers'
: Occupation Tax, Use Tax, Service Occupation Tax and the Service Use Tax.
: The *Retailers' Occupation Tax* is imposed upon persons engaged in the
: business of selling tangible personal property to purchasers for use or
: consumption. It is measured by the gross receipts of the retailer. The base
: rate of 6.25% is broken down as follows: 5% State, 1% City, 0.25% County.
: Local governments may impose additional tax resulting in a combined rate
: that ranges from the State minimum of 6.25% to a current high of 11.50% in
: certain business districts in Cook County.
: Illinois registered retailers are authorized to collect the *Use Tax* from
| a***x
发帖数: 26368 | 3 除了吃饭，没事在城里花啥钱那。
Retailers'
base
'
commonly
it
..
tax
【在 g******4 的大作中提到】
: Illinois' sales and use tax scheme includes four major divisions: Retailers'
: Occupation Tax, Use Tax, Service Occupation Tax and the Service Use Tax.
: The *Retailers' Occupation Tax* is imposed upon persons engaged in the
: business of selling tangible personal property to purchasers for use or
: consumption. It is measured by the gross receipts of the retailer. The base
: rate of 6.25% is broken down as follows: 5% State, 1% City, 0.25% County.
: Local governments may impose additional tax resulting in a combined rate
: that ranges from the State minimum of 6.25% to a current high of 11.50% in
: certain business districts in Cook County.
: Illinois registered retailers are authorized to collect the *Use Tax* from
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