Illinois Administrative Code
Title 86 - REVENUE
Part 230 - HOME RULE COUNTY SERVICE OCCUPATION TAX
Section 230.115 - Jurisdictional Questions

Universal Citation: 86 IL Admin Code ยง 230.115

Current through Register Vol. 48, No. 12, March 22, 2024

a) When used in this Part, "county" includes all territory located within the county, including all territory within cities, villages or incorporated towns, including an incorporated town which has superseded a civil township.

b) If the Illinois Service Occupation Tax on a transaction is being remitted to the Department by the serviceman, the serviceman shall also pay Home Rule County Service Occupation Tax to the Department on the same transaction if such serviceman's place of business is located in a home rule county which has adopted the Home Rule County Service Occupation Tax. This is true whether the serviceman bought the property in Illinois or outside Illinois.

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