Illinois Administrative Code
Title 86 - REVENUE
Part 380 - METRO EAST MASS TRANSIT DISTRICT SERVICE OCCUPATION TAX
Section 380.130 - Effective Date
Universal Citation: 86 IL Admin Code ยง 380.130
Current through Register Vol. 48, No. 38, September 20, 2024
When a given Metro East Mass Transit District Service Occupation Tax goes into effect, it applies to sales of service made in the course of the serviceman's engaging in the business of selling services within the taxing district on or after the effective date of the ordinance imposing such tax. For this purpose, the date of the sale of service is deemed to be the date of the delivery, to the user, of the tangible personal property which the serviceman retransfers as an incident to service.
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