CCH (cch.taxgroup.com) reports:
A regulation has been adopted that explains the application of Illinois retailers' occupation (sales) tax, service occupation tax, and use tax to seminar materials. "Seminar materials" mean educational or informational material and any other item prepared, compiled, or obtained for distribution to seminar customers, such as books, practice guides, tapes, and compact discs. "Seminar" means any presentation, conference, training program, or continuing education course designed for educational, informational, professional, or recreational purposes.
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