ILCS » Chapter 35 · Act 105
Illinois Compiled Statutes

35 ILCS 105/8 (2026)

Any retailer required to collect the tax imposed by this Act shall be liable to the Department for such tax, whether or not the tax has been collected by the retailer, except when the retailer is relieved of the duty of remitting the tax to the Department by virtue of having paid a tax imposed by the Retailers' Occupation Tax Act upon his or her gross receipts from the same transactions

✓ current as of May 2026
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(35 ILCS 105/8) (from Ch. 120, par. 439.8)
    Sec. 8. Any retailer required to collect the tax imposed by this Act shall be liable to the Department for such tax, whether or not the tax has been collected by the retailer, except when the retailer is relieved of the duty of remitting the tax to the Department by virtue of having paid a tax imposed by the Retailers' Occupation Tax Act upon his or her gross receipts from the same transactions. To the extent that a retailer required to collect the tax imposed by this Act has actually collected that tax, such tax is held in trust for the benefit of the Department.
(Source: P.A. 91-203, eff. 7-20-99.)

    
Notes of Decisions
Cited in 6 cases, 1993–2009 · leading case: Kean v. Wal-Mart Stores, Inc., 919 N.E.2d 926 (Ill. 2009).
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Kean v. Wal-Mart Stores, Inc., 919 N.E.2d 926 (Ill. 2009). “A retailer, however, is relieved of the duty of remitting the use tax it collects if it has paid to the Department the retailers’ occupation tax upon the gross receipts from the same sale.”
Illinois, Dep't of Revenue v. Steege (In Re Markos Gurnee P'ship), 163 B.R. 124 (Bankr. N.D. Ill. 1993). · cites it 4× “” 35 ILCS 105/8 (1992). However, in keeping with its purpose of supplementing collection of the Retailers’ Occupation Tax, the Use Tax is not imposed cumulatively.”
Brown v. Zehnder, 693 N.E.2d 1255 (Ill. App. Ct. 1998). “35 ILCS 105/8, 9 (West 1994); Hagerty, 59 Ill.”
Town Crier, Inc. v. Dep't of Revenue, 733 N.E.2d 780 (Ill. App. Ct. 2000). “35 ILCS 105/8, 10 (West 1998). As is the case with all statutes, the Use Tax Act is constrained by the United States Constitution and must be construed with constitutional limitations in mind.”
Brown v. Zehnder (Ill. App. Ct. 1998). “35 ILCS 105/8, 9 (West 1994); Hagerty , 59 Ill.”
Town Crier, Inc. v. Dept. of Revenue (Ill. App. Ct. 2000). “35 ILCS 105/8, 10 (West 1998). As is the case with all statutes, the Use Tax Act is constrained by the United States Constitution and must be construed with constitutional limitations in mind.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.