Illinois Administrative Code
Title 86 - REVENUE
Part 130 - RETAILERS' OCCUPATION TAX
Subpart S - SPECIFIC APPLICATIONS
Section 130.2120 - Suppliers of Persons Engaged in Service Occupations and Professions
Universal Citation: 86 IL Admin Code ยง 130.2120
Current through Register Vol. 48, No. 12, March 22, 2024
a) When Liable For Retailers' Occupation Tax
Suppliers of persons engaged in service occupations and professions incur Retailers' Occupation Tax liability when, apart from engaging in a service occupation or profession themselves, they sell tangible personal property, such as tools, office equipment, fixtures, supplies, soap and other tangible personal property to such persons, who retain and use or consume such tangible personal property, or who give such property away apart from their sale of other tangible personal property or service.
b) When Not Liable For Retailers' Occupation Tax
1) Persons who sell tangible personal
property to purchasers who resell the property to others, either as an incident
to engaging in a service occupation or profession, or apart from engaging in
any such activity, are selling tangible personal property to purchasers for
purposes of resale and do not incur Retailers' Occupation Tax liability when
making such sales.
2) However,
suppliers are required to collect the Service Occupation Tax from servicemen
when selling them tangible personal property which they will retransfer as an
incident to rendering services for users (see Subpart A of the Service
Occupation Tax Regulations).
Disclaimer: These regulations may not be the most recent version. Illinois may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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