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
- 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- Section 160.120 - Receipt For The Tax (Repealed)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 160.140 - 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
Adopted May 21, 1962; codified at 6 Ill. Reg. 9326; amended at 8 Ill. Reg. 8619, effective June 5, 1984; amended at 11 Ill. Reg. 5322, effective March 17, 1987; amended at 11 Ill. Reg. 9963, effective May 8, 1987; amended at 13 Ill. Reg. 9399, effective June 6, 1989; amended at 15 Ill. Reg. 5845, effective April 5, 1991; amended at 18 Ill. Reg. 1557, effective January 13, 1994; amended at 20 Ill. Reg. 7015, effective May 7, 1996; amended at 20 Ill. Reg. 16219, effective December 16, 1996; amended at 24 Ill. Reg. 8135, effective May 26, 2000; amended at 25 Ill. Reg. 5015, effective March 23, 2001; amended at 26 Ill. Reg. 4929, effective March 15, 2002; amended at 27 Ill. Reg. 822, effective January 3, 2003; emergency amendment at 27 Ill. Reg. 11216, effective July 1, 2003, for a maximum of 150 days; emergency expired November 27, 2003; emergency amendment at 28 Ill. Reg. 15275, effective November 3, 2004, for a maximum of 150 days; emergency expired April 1, 2005; amended at 29 Ill. Reg. 7088, effective April 26, 2005.
Amended at 38 Ill. Reg. 20034, effective 10/1/2014.
Amended at 46 Ill. Reg. 18861, effective 11/1/2022.
AUTHORITY: Implementing the Service Use Tax Act [35 ILCS 110 ] and authorized by Section 2505-100 of the Civil Administrative Code of Illinois [20 ILCS 2505/2505-100 ].
