Heading of the Part: Retailers' Occupation Tax.

The Illinois Register document outlines proposed amendments to the Retailers' Occupation Tax regulations in Illinois. The changes are related to sales made by retailers maintaining a place of business in the state to Illinois customers from outside the state, with a focus on destination-based taxation. The document also addresses rules for filing returns, obtaining sub-certificates of registration, and exemptions for sales to construction contractors, real estate developers, and speculative builders. Additionally, it clarifies tax obligations for out-of-state purchases and sales of materials for public improvements transferred to local government entities. [Extracted from the article]