Bulk Sales or Transfer Notice Form is to be filed by any person or business that is a seller, transferor, purchaser or transferee of:
- a business or activity that requires him/her to pay or remit Cook County Tax
- a major part of the assets of the business activity
- a major part of any one or more of the following assets sold, transferred or purchased in, other than the ordinary and usual course of business: the stock of goods or inventory, furniture or fixtures, real property.
The completed notice must be filed with the Department at least 45 days prior to the date of sale, transfer or purchase.