Service Occupation Tax Act
Illinois · Revenue · §§ 35-115-1 to 35-115-9 · 42 sections
Sections covered
- 35 ILCS 115/1This 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 115/1.05Legislative intent; leases
- 35 ILCS 115/10aRevenue › 35 ILCS 115 — Service Occupation Tax Act
- 35 ILCS 115/11Revenue › 35 ILCS 115 — Service Occupation Tax Act
- 35 ILCS 115/12Revenue › 35 ILCS 115 — Service Occupation Tax Act
- 35 ILCS 115/13Revenue › 35 ILCS 115 — Service Occupation Tax Act
- 35 ILCS 115/15Revenue › 35 ILCS 115 — Service Occupation Tax Act
- 35 ILCS 115/15.5(Repealed)
- 35 ILCS 115/16The 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 115/17If 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 115/18Revenue › 35 ILCS 115 — Service Occupation Tax Act
- 35 ILCS 115/19Revenue › 35 ILCS 115 — Service Occupation Tax Act
- 35 ILCS 115/2In 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 115/20Revenue › 35 ILCS 115 — Service Occupation Tax Act
- 35 ILCS 115/20aRevenue › 35 ILCS 115 — Service Occupation Tax Act
- 35 ILCS 115/21Revenue › 35 ILCS 115 — Service Occupation Tax Act
- 35 ILCS 115/2aRevenue › 35 ILCS 115 — Service Occupation Tax Act
- 35 ILCS 115/2bRevenue › 35 ILCS 115 — Service Occupation Tax Act
- 35 ILCS 115/2cRevenue › 35 ILCS 115 — Service Occupation Tax Act
- 35 ILCS 115/2dMotor vehicles; trailers; use as rolling stock definition
- 35 ILCS 115/3Tax imposed
- 35 ILCS 115/3-10Rate of tax
- 35 ILCS 115/3-15Photoprocessing
- 35 ILCS 115/3-20Bullion
- 35 ILCS 115/3-25Computer software
- 35 ILCS 115/3-27Prepaid telephone calling arrangements
- 35 ILCS 115/3-30Graphic arts production
- 35 ILCS 115/3-35Production agriculture
- 35 ILCS 115/3-40Collection
- 35 ILCS 115/3-45Interstate commerce exemption
- 35 ILCS 115/3-5Exemptions
- 35 ILCS 115/3-50Liability because of amendatory Act
- 35 ILCS 115/3-55Sunset of exemptions, credits, and deductions
- 35 ILCS 115/3-5.5Food and drugs sold by not-for-profit organizations; exemption
- 35 ILCS 115/3-7Aggregate manufacturing exemption
- 35 ILCS 115/3-8Hospital exemption
- 35 ILCS 115/4Evidence 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 115/5Revenue › 35 ILCS 115 — Service Occupation Tax Act
- 35 ILCS 115/6Revenue › 35 ILCS 115 — Service Occupation Tax Act
- 35 ILCS 115/7Revenue › 35 ILCS 115 — Service Occupation Tax Act
- 35 ILCS 115/8The 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 115/9Revenue › 35 ILCS 115 — Service Occupation Tax Act
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