Illinois Administrative Code
Title 86 - REVENUE
Part 140 - SERVICE OCCUPATION TAX
- Subpart A - NATURE OF TAX
- Subpart B - DEFINITIONS
- Subpart C - BASE OF THE TAX
- Subpart D - TAX RETURNS
- Subpart E - INTERSTATE COMMERCE
- Subpart F - REGISTRATION UNDER THE SERVICE OCCUPATION TAX ACT
- Subpart G - BOOKS AND RECORDS
- Subpart H - PENALTIES, INTEREST AND PROCEDURES
- Subpart I - WHEN OPINIONS FROM THE DEPARTMENT ARE BINDING
- Subpart J - COLLECTION OF THE TAX
- Subpart K - TIMELY MAILING TREATED AS TIMELY FILING AND PAYING - MEANING OF DUE DATE WHICH FALLS ON SATURDAY, SUNDAY OR A HOLIDAY
- Subpart L - LEASED PORTIONS OF LESSOR'S BUSINESS SPACE
- Subpart M - USE OF EXEMPTION CERTIFICATES
- Subpart N - CLAIMS TO RECOVER ERRONEOUSLY PAID TAX
- Subpart O - DISCONTINUATION OF A BUSINESS
- Subpart P - NOTICE OF SALES OF GOODS IN BULK
- Subpart Q - POWER OF ATTORNEY
Current through Register Vol. 48, No. 38, September 20, 2024
AUTHORITY: Implementing the Service Occupation Tax Act [35 ILCS 115] and authorized by Section 2505-100 of the Civil Administrative Code of Illinois [20 ILCS 2505/2505-100 ].
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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