Section 130.115 Habitual Sales

Section 130

TITLE 86: REVENUE

CHAPTER I: DEPARTMENT OF REVENUE

PART 130 RETAILERS' OCCUPATION TAX

SECTION 130.115 HABITUAL SALES

Section 130.115  Habitual

Sales

Any person who habitually

engages in selling,

and, on and after January 1,

2025, leasing

tangible personal property for use or consumption, or who,

in any manner or at any time, advertises, solicits, offers for sale

or lease

or holds himself out to the public to be a

seller

or lessor

of tangible personal property

for use or consumption other than in the course of engaging in a service

occupation is engaged in the business that is taxed by the Act, provided that

such person is engaged in such business in this State (see Subpart F of this

Part).