35 ILCS 115/1.05

It is the intent of the General Assembly in enacting this amendatory Act of the 103rd General Assembly to apply the tax imposed under this Act, except as otherwise provided in this Act, to persons engaged in the business of making sales of service (referred to as "servicemen") on all tangible personal property, other than motor vehicles, watercraft, aircraft, and semitrailers, as defined in Section 1-187 of the Illinois Vehicle Code, that are required to be registered with an agency of this State, transferred by lease, as an incident of a sale of service, for leases in effect, entered into, or renewed on or after January 1, 2025.