# 86 Ill. Adm. Code 1300.130.115: Section 130.115 Habitual Sales

> Illinois · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P1300_S130_115

## Section

- **Citation:** 86 Ill. Adm. Code 1300.130.115
- **Heading:** Section 130.115 Habitual Sales
- **Jurisdiction:** Illinois
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Illinois Administrative Code / Title 86  /  / Part 1300  / Section 130.115 Habitual Sales

## Text

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).

## Nearby sections

- [86 Ill. Adm. Code 1300.130.101 Section 130.101  Character and Rate of Tax](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P1300_S130_101.md)
- [86 Ill. Adm. Code 1300.130.102 Section 130.102  Tax Imposed on Leases of Tangible Personal Property on and after January 1, 2025](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P1300_S130_102.md)
- [86 Ill. Adm. Code 1300.130.103 Section 130.103  Leases or Rentals of Trailers other than Semitrailers and Items that are Titled but not Registered](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P1300_S130_103.md)
- [86 Ill. Adm. Code 1300.130.110 Section 130.110  Occasional Sales](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P1300_S130_110.md)
- [86 Ill. Adm. Code 1300.130.115 Section 130.115  Habitual Sales](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P1300_S130_115.md)
- [86 Ill. Adm. Code 1300.130.120 Section 130.120  Nontaxable Transactions](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P1300_S130_120.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P1300_S130_115. Check the current official text before relying on it. Not legal advice.