As a general rule, the auditors will not tell you how to keep your records. We may require you to keep certain records for future review, as provided by law. However, we will not tell you how to set up and maintain a record keeping system for your business beyond the requirements set in our regulations. Additional requirements for record keeping, including electronic formats and record retention limitation agreements, may be found in our regulations. For sales tax issues, see
Illinois Administrative Code, Title 86, Sections 130.801 through 130.825. For income tax issues, see
Illinois Administrative Code, Title 86, Section 100.9530.