Illinois Administrative Code
Title 86 - REVENUE
Part 380 - METRO EAST MASS TRANSIT DISTRICT SERVICE OCCUPATION TAX
Section 380.115 - Jurisdictional Questions
Universal Citation: 86 IL Admin Code ยง 380.115
Current through Register Vol. 48, No. 38, September 20, 2024
If the Service Occupation Tax on a transaction is being remitted to the Department by the serviceman, the serviceman shall also pay Metro East Mass Transit district Service Occupation Tax to the Department on the same transaction if such serviceman's place of business is located in the district. This is true whether the serviceman bought the property in Illinois or outside Illinois.
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