Illinois Administrative Code
Title 86 - REVENUE
Part 140 - SERVICE OCCUPATION TAX
Subpart J - COLLECTION OF THE TAX
Section 140.1025 - Advertising in Regard to the Tax

A serviceman incurring Service Occupation Tax as described in Section 140.106 or 140.109 of this Part, when required to collect the Service Use Tax from his service customer, may not advertise or state, in any manner, that he (the serviceman) will assume or absorb the tax. Likewise, the serviceman may not state in any manner that the Service Use Tax will be refunded (except when a bona fide refund is made when goods are returned, or when a claim for credit is made under the provisions of the Act).