Illinois Administrative Code
Title 86 - REVENUE
Part 140 - SERVICE OCCUPATION TAX
Subpart A - NATURE OF TAX
- Section 140.101 - Basis and Rate of the Service Occupation Tax
- Section 140.105 - Calculation of Tax Incurred by Servicemen - Threshold Determination of Cost Ratio
- Section 140.106 - When Cost Ratio is 35% or Greater, Service Occupation Tax Liability Is Incurred by Servicemen on Their Selling Price
- Section 140.108 - "De Minimis" Servicemen Who Incur Use Tax on Their Cost Price
- Section 140.109 - "De Minimis" Servicemen Who Incur Service Occupation Tax on Their Cost Price
- Section 140.110 - Example of Methods Used by Servicemen to Determine Liability
- Section 140.115 - Occasional Sales to Servicemen by Suppliers (Repealed)
- Section 140.120 - Meaning of Serviceman
- Section 140.124 - Commercial Distribution Fee Sales Tax Exemption
- Section 140.125 - Examples of Nontaxability
- Section 140.126 - Taxation of Food, Drugs and Medical Appliances
- Section 140.127 - Service Provided to Persons Who Lease Tangible Personal Property to Exempt Hospitals
- Section 140.128 - Persons Who Lease Tangible Personal Property to Governmental Bodies
- Section 140.129 - Taxation of Seminar Materials
- Section 140.130 - Suppliers of Printers (Repealed)
- Section 140.135 - Sales of Drugs and Related Items, to or by Pharmacists (Repealed)
- Section 140.140 - Other Examples of Taxable Transactions
- Section 140.141 - Warranty Repairs
- Section 140.145 - Multi-Service Situations
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