(35 ILCS 120/) (Retailers' Occupation Tax Act.) Title: An Act in relation to a tax upon persons engaged in the business of selling, including leasing, tangible personal property. Cite: 35 ILCS 120/1 et seq. Source: L. 1933, p. 924. Title amended by P.A. 83-1080; 103-592, eff. 1-1-25. Short title: Retailers' Occupation Tax Act. |