Sec. 30. One-Time Transitional Use Tax Credit.
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/il/chapter-35/act-180/30A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Sec. 30. One-Time Transitional Use Tax Credit. Within 3 months after the effective date of this Act, the merchant shall file an application (upon a form prescribed and furnished by the Department) to receive a one-time credit for the Use Tax paid on merchandise subject to tax under this Act purchased during the 6 months immediately prior to the effective date of this Act. The Department shall issue a credit equal to the total Use Tax paid in the 6 months immediately prior to the effective date of this Act. Upon the issuance of the credit, the merchant may apply the credit against the tax imposed under this Act.