Illinois Administrative Code
Title 86 - REVENUE
Part 160 - SERVICE USE TAX
- Section 160.101 - Nature of the Tax
- Section 160.105 - Definitions
- Section 160.110 - Kinds of Uses And Users Not Taxed
- Section 160.111 - Commercial Distribution Fee Sales Tax Exemption (Repealed)
- Section 160.115 - Collection Of The Service Use Tax By Servicemen
- Section 160.116 - Persons Who Lease Tangible Personal Property to Exempt Hospitals
- Section 160.117 - Persons Who Lease Tangible Personal Property to Governmental Bodies
- Section 160.120 - Receipt For The Tax (Repealed)
- Section 160.125 - Special Information For Users
- Section 160.130 - Registration Of Servicemen
- Section 160.135 - Serviceman's Return
- Section 160.136 - Books and Records
- Section 160.140 - Penalties, Interest, Statute of Limitations and Administrative Procedures
- Section 160.145 - Incorporation Of Illinois Service Occupation Tax Regulations By Reference
- Section 160.150 - Claims To Recover Erroneously Paid Tax - Limitations - Procedures
- Section 160.151 - Verified Credit
- Section 160.155 - Disposition Of Credit Memoranda By Holders Thereof
- Section 160.160 - Refunds
- Section 160.165 - Interest
- Section 160.170 - Applicability of Regulations By Reference
- Section 160.175 - Applicability of Retailers' Occupation Tax Act and Uniform Penalty and Interest Act
Current through Register Vol. 48, No. 38, September 20, 2024
AUTHORITY: Implementing the Service Use Tax Act [35 ILCS 110] and authorized by Section 2505-100 of the Civil Administrative Code of Illinois. (Department of Revenue Law) [20 ILCS 2505/2505-100].
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