(35 ILCS 185/5-20)

Sec. 5-20. Provision of databases. The Department shall, no later than July 1, 2020:

(1) provide and maintain an electronic database of defined product categories that identifies the taxability of each category;

(2) provide and maintain an electronic database of all retailers' occupation tax rates for the jurisdictions in this State that levy a retailers' occupation tax; and

(3) provide and maintain an electronic database that assigns delivery addresses in this State to the applicable taxing jurisdictions.

(Source: P.A. 101-31, eff. 6-28-19; 101-604, eff. 1-1-20.)