Service Use Tax Act
Illinois · Revenue · §§ 35-110-1 to 35-110-9 · 53 sections
Sections covered
- 35 ILCS 110/1This 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 110/10Revenue › 35 ILCS 110 — Service Use Tax Act
- 35 ILCS 110/1.05Legislative intent; leases
- 35 ILCS 110/10aRevenue › 35 ILCS 110 — Service Use Tax Act
- 35 ILCS 110/11Revenue › 35 ILCS 110 — Service Use Tax Act
- 35 ILCS 110/12Applicability of Retailers' Occupation Tax Act and Uniform Penalty and Interest Act
- 35 ILCS 110/13Revenue › 35 ILCS 110 — Service Use Tax Act
- 35 ILCS 110/14Revenue › 35 ILCS 110 — Service Use Tax Act
- 35 ILCS 110/15Revenue › 35 ILCS 110 — Service Use Tax Act
- 35 ILCS 110/15.5(Repealed)
- 35 ILCS 110/16The 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 110/17Revenue › 35 ILCS 110 — Service Use Tax Act
- 35 ILCS 110/18Revenue › 35 ILCS 110 — Service Use Tax Act
- 35 ILCS 110/19(Repealed)
- 35 ILCS 110/2Definitions
- 35 ILCS 110/20Revenue › 35 ILCS 110 — Service Use Tax Act
- 35 ILCS 110/20aRevenue › 35 ILCS 110 — Service Use Tax Act
- 35 ILCS 110/21Revenue › 35 ILCS 110 — Service Use Tax Act
- 35 ILCS 110/2aRevenue › 35 ILCS 110 — Service Use Tax Act
- 35 ILCS 110/2bRevenue › 35 ILCS 110 — Service Use Tax Act
- 35 ILCS 110/2dMarketplace facilitators and marketplace servicemen
- 35 ILCS 110/3Tax imposed
- 35 ILCS 110/3-10Rate of tax
- 35 ILCS 110/3-15Photoprocessing
- 35 ILCS 110/3-20Bullion
- 35 ILCS 110/3-25Computer software
- 35 ILCS 110/3-27Prepaid telephone calling arrangements
- 35 ILCS 110/3-30Graphic arts production
- 35 ILCS 110/3-35Production agriculture
- 35 ILCS 110/3-40Collection
- 35 ILCS 110/3-45Multistate exemption
- 35 ILCS 110/3-5Exemptions
- 35 ILCS 110/3-50Rolling stock exemption
- 35 ILCS 110/3-51Motor vehicles; trailers; use as rolling stock definition
- 35 ILCS 110/3-55S
- 35 ILCS 110/3-5.5Food and drugs sold by not-for-profit organizations; exemption
- 35 ILCS 110/3-60Property acquired by nonresident
- 35 ILCS 110/3-65Liability because of amendatory Act
- 35 ILCS 110/3-7Aggregate manufacturing exemption
- 35 ILCS 110/3-70Manufacturer's Purchase Credit
- 35 ILCS 110/3-72Sustainable Aviation Fuel Purchase Credit
- 35 ILCS 110/3-75Sunset of exemptions, credits, and deductions
- 35 ILCS 110/3-8Hospital exemption
- 35 ILCS 110/3aThe 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 110/3cRevenue › 35 ILCS 110 — Service Use Tax Act
- 35 ILCS 110/3dRevenue › 35 ILCS 110 — Service Use Tax Act
- 35 ILCS 110/4Evidence 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 110/5Revenue › 35 ILCS 110 — Service Use Tax Act
- 35 ILCS 110/6Revenue › 35 ILCS 110 — Service Use Tax Act
- 35 ILCS 110/7The 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 110/7aRevenue › 35 ILCS 110 — Service Use Tax Act
- 35 ILCS 110/8Revenue › 35 ILCS 110 — Service Use Tax Act
- 35 ILCS 110/9Revenue › 35 ILCS 110 — Service Use Tax Act
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