Illinois Administrative Code
Title 86 - REVENUE
Part 140 - SERVICE OCCUPATION TAX
Subpart L - LEASED PORTIONS OF LESSOR'S BUSINESS SPACE
Section 140.1201 - When Lessee of Premises May File Return for Leased Department
Universal Citation: 86 IL Admin Code ยง 140.1201
Current through Register Vol. 48, No. 38, September 20, 2024
Where a serviceman or supplier leases to other persons, for use in engaging in the business of selling services or of selling tangible personal property to servicemen for resale as an incident to sales of service, certain parts of the premises in which the lessor conducts his business, each such lessee may file his own tax returns with the Department if he operates under his own trade name, and a separate identity from the lessor is made known to the general public.
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