Legal Question in Tax Law in Illinois

Re: Sales

Yes, your sales would be treated as sales at retail, and subject to sales tax assessed and collected by you, unless you obtained a certificate of resale or a sales tax number from your customer. The reason is that the customer is picking up the signs from you, and at that point, the signs are personal property and are being sold to the user.

A third exception could be that you install the sign yourself, and it was treated as a fixture,i.e. part of the building, and thus real estate, and thus not subject to sales tax. On that last point, I would want to confirm it with research.

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