Illinois Administrative Code
Title 86 - REVENUE
Part 330 - REGIONAL TRANSPORTATION AUTHORITY SERVICE OCCUPATION TAX
Section 330.115 - Jurisdictional Questions
Universal Citation: 86 IL Admin Code ยง 330.115
Current through Register Vol. 48, No. 12, March 22, 2024
If the Service Occupation Tax on a transaction is being remitted to the Department by the serviceman, the serviceman shall also pay Regional Transportation Authority Service Occupation Tax to the Department on the same transaction if such serviceman's place of business is located in the metropolitan region. This is true whether the serviceman bought the property in Illinois or outside Illinois.
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