| Document Date: 2015-01-08 13:27:17
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Company Ex-Cell-O Corp. / Hartney Fuel Oil Co. / / IndustryTerm case law interpreting / case law / manufacturing / equipment finance agreements / retail models / retail occupation tax acts / retail exemption certificates / / Organization Illinois Supreme Court / Department of Revenue / Department’s Taxpayer Information Division / Regional Transportation Authority / / Person Letter Rulings / Paul Berks / / / Position Deputy General Counsel / General / Private / General Information Letter / / ProvinceOrState Illinois / /
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ST[removed]GIL[removed]Local Taxes This letter explains how to determine the local tax rate applicable to conditional sales leasing transactions. (See 86 Ill. Adm. Code[removed]This is a GIL.) October 31, 2014 Dear