Pub. 8 2018 Issue 3

13 ReminderTRAX™ Capture more service business with personalized mailings. Bring customers back for recommended services. about cash reporting can be found on the IRS website at: http:// www.irs.gov/pub/irs-pdf/p1544.pdf. Form 8300 and its instruc- tions can be found on the IRS website at: https://www.irs.gov/ pub/irs-pdf/f8300.pdf. (Note: The cash reporting rules apply to domestic and foreign customers). (5) Illinois Sales Tax. If your customer intends to title and register his or her vehicle in Canada or Mexico, you can issue a driveaway decal and you are not required to collect Illinois Sales Tax. The Illinois Department of Revenue treats both Canada and Mexico like other states that do not impose a retaliatory sales tax. If the customer will title and register the vehicle in any other foreign country, the transaction is still exempt from sales tax, provided that you document it properly. Illinois Sales Tax does not apply to sales that take place in Illinois if the seller is obligated to deliver the vehicle to a point outside of Illinois not to be returned to Illinois. Similarly, Illinois Sales Tax does not apply if the dealer is obligated to use a carrier to deliver the vehicle to a point outside of Illinois, not to be returned to Illinois. It does not matter whether the dealer or the customer arranges for the vehicle to be delivered outside of Illinois, but the dealer must be shown as the shipper on the bill of lading or the exemption will be destroyed. The Illinois Department of Revenue rule can be at: http://www.ilga.gov/commission/jcar/ admincode/086/086001300F06050R.html.  If you have any questions about selling a vehicle to a foreign customers, please feel free to contact IADA at (217) 753-0220.