IDOR-REGISTRATION

Amends the Department of Revenue Law of the Civil Administrative Code of Illinois. Provides that the Department may revoke a certificate of registration, permit, or license of an entity that is in default for moneys due to the Department. Amends the State Finance Act to provide that the Department of Revenue may maintain a petty cash fund not to exceed $2,000. Amends the Illinois Income Tax Act. Provides that payments received in taxable years ending on or after December 31, 2012 from (i) the assignment of a prize under Section 13.1 of the Illinois Lottery Law, (ii) payments of winnings from pari-mutuel wagering conducted at a wagering facility licensed under the Illinois Horse Racing Act of 1975, and (iii) gambling games conducted on a riverboat licensed under the Riverboat Gambling Act are allocable to this State. Amends the Use Tax Act. Provides that retailers that do not possess a valid certificate of registration at the time the sale or sales are made upon which the discount is taken are not entitled to a vendor's discount under the Act.