Act
Service Use Tax Act
- 35 ILCS 110/1— This Act shall be known and may be cited as the "Service Use Tax Act", and the tax imposed by this Act may be referred to as the "Service Use Tax"
- 35 ILCS 110/1.05— Legislative intent; leases
- 35 ILCS 110/2— Definitions
- 35 ILCS 110/2a
- 35 ILCS 110/2b
- 35 ILCS 110/2d— Marketplace facilitators and marketplace servicemen
- 35 ILCS 110/3— Tax imposed
- 35 ILCS 110/3-5— Exemptions
- 35 ILCS 110/3-5.5— Food and drugs sold by not-for-profit organizations; exemption
- 35 ILCS 110/3-7— Aggregate manufacturing exemption
- 35 ILCS 110/3-8— Hospital exemption
- 35 ILCS 110/3-10— Rate of tax
- 35 ILCS 110/3-15— Photoprocessing
- 35 ILCS 110/3-20— Bullion
- 35 ILCS 110/3-25— Computer software
- 35 ILCS 110/3-27— Prepaid telephone calling arrangements
- 35 ILCS 110/3-30— Graphic arts production
- 35 ILCS 110/3-35— Production agriculture
- 35 ILCS 110/3-40— Collection
- 35 ILCS 110/3-45— Multistate exemption
- 35 ILCS 110/3-50— Rolling stock exemption
- 35 ILCS 110/3-51— Motor vehicles; trailers; use as rolling stock definition
- 35 ILCS 110/3-55— S
- 35 ILCS 110/3-60— Property acquired by nonresident
- 35 ILCS 110/3-65— Liability because of amendatory Act
- 35 ILCS 110/3-70— Manufacturer's Purchase Credit
- 35 ILCS 110/3-72— Sustainable Aviation Fuel Purchase Credit
- 35 ILCS 110/3-75— Sunset of exemptions, credits, and deductions
- 35 ILCS 110/3a— The tax imposed by this Act may be stated as a distinct item separate and apart from the selling price of the service, and shall be so stated when requested by the buyer
- 35 ILCS 110/3c
- 35 ILCS 110/3d
- 35 ILCS 110/4— Evidence that property was sold by any person for delivery to a person residing or engaged in business in this State shall be prima facie evidence that such property was sold for use in this State
- 35 ILCS 110/5
- 35 ILCS 110/6
- 35 ILCS 110/7— The Department may, in its discretion, upon application, authorize the collection of the tax herein imposed by any serviceman not maintaining a place of business within this State, who, to the satisfaction of the Department, furnishes adequate security to insure collection and payment of the tax
- 35 ILCS 110/7a
- 35 ILCS 110/8
- 35 ILCS 110/9
- 35 ILCS 110/10
- 35 ILCS 110/10a
- 35 ILCS 110/11
- 35 ILCS 110/12— Applicability of Retailers' Occupation Tax Act and Uniform Penalty and Interest Act
- 35 ILCS 110/13
- 35 ILCS 110/14
- 35 ILCS 110/15
- 35 ILCS 110/15.5— (Repealed)
- 35 ILCS 110/16— The tax herein imposed shall be in addition to all other occupation or privilege taxes imposed by the State of Illinois or by any municipal corporation or political subdivision thereof
- 35 ILCS 110/17
- 35 ILCS 110/18
- 35 ILCS 110/19— (Repealed)
- 35 ILCS 110/20
- 35 ILCS 110/20a
- 35 ILCS 110/21