Jan 25, 2018 · Private Letter Rulings ("PLR"), are issued by the department in response to specific taxpayer inquiries concerning the application of a tax statute or rule to a particular fact …

Private Letter Rulings (“PLRs”) are issued by the Department in response to specific taxpayer inquiries concerning the application of a tax statute or rule to a particular fact situation.

the purchaser’s warehouse in Illinois is property “delivered or shipped to a purchaser within Illinois and included in the numerator of the Sales Factor.” 4. In a 2014 private letter ruling (“PLR”), …

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Jan 7, 2025 · In a letter ruling dated September 17, 2024, the taxpayer, a foreign-based company, who sells subscription-based coaching for health, fitness, mental wellness, and nutrition, has …

The sale of a first division motor vehicle to an Indiana resident who takes delivery in Illinois but will register the motor vehicle in Indiana is subject to Illinois Retailers' Occupation Tax and Use …

Oct 31, 2014 · The Illinois Department of Revenue recently has released several private letter rulings (PLRs) and general information letters (GILs) which provide taxpayers with guidance …

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