Illinois General Assembly - Illinois Compiled Statutes

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35 ILCS 110/7

(35 ILCS 110/7) (from Ch. 120, par. 439.37)

Sec. 7.

The Department may, in its discretion, upon application, authorize
the collection of the tax herein imposed by any serviceman not maintaining
a place of business within this State, who, to the satisfaction of the
Department, furnishes adequate security to insure collection and payment of
the tax. Such serviceman shall be issued, without charge, a permit to
collect such tax. When so authorized, it shall be the duty of such
serviceman to collect the tax upon all tangible personal property sold to
his knowledge for use within this State, in the same manner and subject to
the same requirements, including the furnishing of a receipt to the
purchaser (if demanded by the purchaser), as a serviceman maintaining a
place of business within this State. The receipt given to the purchaser
shall be sufficient to relieve him from further liability for the tax to
which such receipt may refer. Such permit may be revoked by the Department
as provided herein.

(Source: Laws 1961, p. 1757.)