Common Contracts
1 similar Taxpayer Agreement contracts
ContractTaxpayer Agreement • May 5th, 2020
(35 ILCS 10/5-5) Sec. 5-5. Definitions. As used in this Act: "Agreement" means the Agreement between a Taxpayer and the Department under the provisions of Section 5-50 of this Act. "Applicant" means a Taxpayer that is operating a business located or that the Taxpayer plans to locate within the State of Illinois and that is engaged in interstate or intrastate commerce for the purpose of manufacturing, processing, assembling, warehousing, or distributing products, conducting research and development, providing tourism services, or providing services in interstate commerce, office industries, or agricultural processing, but excluding retail, retail food, health, or professional services. "Applicant" does not include a Taxpayer who closes or substantially reduces an operation at one location in the State and relocates substantially the same operation to another location in the State. This does not prohibit a Taxpayer from expanding its operations at another location in the State, provided
