(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.)