Act
Service Occupation Tax Act
- 35 ILCS 115/1— This Act shall be known and may be cited as the "Service Occupation Tax Act", and the tax imposed by this Act may be referred to as the "Service Occupation Tax"
- 35 ILCS 115/1.05— Legislative intent; leases
- 35 ILCS 115/2— In this Act: "Transfer" means any transfer of the title to property or of the ownership of property whether or not the transferor retains title as security for the payment of amounts due him from the transferee
- 35 ILCS 115/2a
- 35 ILCS 115/2b
- 35 ILCS 115/2c
- 35 ILCS 115/2d— Motor vehicles; trailers; use as rolling stock definition
- 35 ILCS 115/3— Tax imposed
- 35 ILCS 115/3-5— Exemptions
- 35 ILCS 115/3-5.5— Food and drugs sold by not-for-profit organizations; exemption
- 35 ILCS 115/3-7— Aggregate manufacturing exemption
- 35 ILCS 115/3-8— Hospital exemption
- 35 ILCS 115/3-10— Rate of tax
- 35 ILCS 115/3-15— Photoprocessing
- 35 ILCS 115/3-20— Bullion
- 35 ILCS 115/3-25— Computer software
- 35 ILCS 115/3-27— Prepaid telephone calling arrangements
- 35 ILCS 115/3-30— Graphic arts production
- 35 ILCS 115/3-35— Production agriculture
- 35 ILCS 115/3-40— Collection
- 35 ILCS 115/3-45— Interstate commerce exemption
- 35 ILCS 115/3-50— Liability because of amendatory Act
- 35 ILCS 115/3-55— Sunset of exemptions, credits, and deductions
- 35 ILCS 115/4— Evidence that tangible personal property was sold by any supplier for delivery to a person residing or engaged in business in this State shall be prima facie evidence that such tangible personal property was sold for the purpose of resale as an incident to a sale of service taxable under this Act
- 35 ILCS 115/5
- 35 ILCS 115/6
- 35 ILCS 115/7
- 35 ILCS 115/8— The tax herein required to be collected by any supplier pursuant to this Act, and any such tax collected by any supplier, shall constitute a debt owed by the supplier to this State
- 35 ILCS 115/9
- 35 ILCS 115/10a
- 35 ILCS 115/11
- 35 ILCS 115/12
- 35 ILCS 115/13
- 35 ILCS 115/15
- 35 ILCS 115/15.5— (Repealed)
- 35 ILCS 115/16— 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 115/17— If it shall appear that an amount of tax or penalty or interest has been paid in error hereunder directly to the Department by a serviceman, whether such amount be paid through a mistake of fact or an error of law, such serviceman may file a claim for credit or refund with the Department
- 35 ILCS 115/18
- 35 ILCS 115/19
- 35 ILCS 115/20
- 35 ILCS 115/20a
- 35 ILCS 115/21