Tangible personal property purchased by a serviceman, as defined in Section 2 of the Service Occupation Tax Act, is subject to the tax imposed by this Act when purchased for transfer by the serviceman incidental to completion of a maintenance agreement.
35 ILCS 105/3-75
Serviceman transfer
Known as the Use Tax Act
The act spans §§ 35-105-1 to 35-105-9 (66 sections).
P.A. 91-51, eff. 6-30-99.
Official source: Illinois General Assembly. Reproduced from public-domain Illinois statutes; confirm against the official source for the current text. Not legal advice.