Illinois Compiled Statutes 35 Revenue: Article -

• Illinois Service Use Tax Act. - 35 ILCS 110, Section 1
  This Act shall be known and may be cited as the "Service Use Tax Act", and the tax imposed by this Act may be...
• Illinois Service Use Tax Act. - 35 ILCS 110, Section 2
  Definitions. "Use" means the exercise by any person of any right or power over tangible personal property incident to the ownership of that property, but...
• Illinois Service Use Tax Act. - 35 ILCS 110, Section 2a
  "Pollution control facilities" means any system, method, construction, device or appliance appurtenant thereto used in this State acquired as an incident to the purchase...
• Illinois Service Use Tax Act. - 35 ILCS 110, Section 2b
  "Low sulfur dioxide emission coal fueled devices" means any device sold or used or intended for the purpose of burning, combusting or converting locally...
• Illinois Service Use Tax Act. - 35 ILCS 110, Section 3
  Tax imposed. A tax is imposed upon the privilege of using in this State real or tangible personal property acquired as an incident to the...
• Illinois Service Use Tax Act. - 35 ILCS 110, Section 3-5
  Exemptions. Use of the following tangible personal property is exempt from the tax imposed by this Act: (1) Personal property purchased from a corporation, society,...
• Illinois Service Use Tax Act. - 35 ILCS 110, Section 3-5.5
  Food and drugs sold by not-for-profit organizations; exemption. The Department shall not collect the 1% tax imposed on food for human consumption that is...
• Illinois Service Use Tax Act. - 35 ILCS 110, Section 3-7
  Aggregate manufacturing exemption. Through June 30, 2003, the use of aggregate exploration, mining, offhighway hauling, processing, maintenance, and reclamation equipment, including replacement parts and...
• Illinois Service Use Tax Act. - 35 ILCS 110, Section 3-8
  Hospital exemption. (a) Tangible personal property sold to or used by a hospital owner that owns one or more hospitals licensed under the Hospital Licensing...
• Illinois Service Use Tax Act. - 35 ILCS 110, Section 3-10
  Rate of tax. Unless otherwise provided in this Section, the tax imposed by this Act is at the rate of 6.25% of the selling price...
• Illinois Service Use Tax Act. - 35 ILCS 110, Section 3-15
  Photoprocessing. For purposes of the tax imposed on photographs, negatives, and positives by this Act, "photoprocessing" includes, but is not limited to, developing films,...
• Illinois Service Use Tax Act. - 35 ILCS 110, Section 3-20
  Bullion. For purposes of the exemption pertaining to bullion, "bullion" means gold, silver, or platinum in a bulk state with a purity of not...
• Illinois Service Use Tax Act. - 35 ILCS 110, Section 3-25
  Computer software. For the purposes of this Act, "computer software" means a set of statements, data, or instructions to be used directly or indirectly in...
• Illinois Service Use Tax Act. - 35 ILCS 110, Section 3-27
  Prepaid telephone calling arrangements. "Prepaid telephone calling arrangements" mean the right to exclusively purchase telephone or telecommunications services that must be paid for in...
• Illinois Service Use Tax Act. - 35 ILCS 110, Section 3-30
  Graphic arts production. For the purposes of this Act, "graphic arts production" means the production of tangible personal property for wholesale or retail sale or...
• Illinois Service Use Tax Act. - 35 ILCS 110, Section 3-35
  Production agriculture. For purposes of this Act, "production agriculture" means the raising of or the propagation of livestock; crops for sale for human consumption;...
• Illinois Service Use Tax Act. - 35 ILCS 110, Section 3-40
  Collection. The tax imposed by this Act shall be collected at the time of purchase in the manner prescribed by the Department from the...
• Illinois Service Use Tax Act. - 35 ILCS 110, Section 3-45
  Multistate exemption. To prevent actual or likely multistate taxation, the tax imposed by this Act does not apply to the use of tangible personal property...
• Illinois Service Use Tax Act. - 35 ILCS 110, Section 3-50
  Rolling stock exemption. Except as provided in Section 3-51 of this Act, the rolling stock exemption applies to rolling stock used by an interstate...
• Illinois Service Use Tax Act. - 35 ILCS 110, Section 3-51
  Motor vehicles; trailers; use as rolling stock definition. (a) Through June 30, 2003, "use as rolling stock moving in interstate commerce" in subsection (b) of...
• Illinois Service Use Tax Act. - 35 ILCS 110, Section 3-55
  S. O. T. nontaxability. If the serviceman would not be taxable under the Service Occupation Tax Act despite all elements of his sale of...
• Illinois Service Use Tax Act. - 35 ILCS 110, Section 3-60
  Property acquired by nonresident. The tax imposed by this Act does not apply to the use, in this State, of property that is acquired...
• Illinois Service Use Tax Act. - 35 ILCS 110, Section 3-65
  Liability because of amendatory Act. Revisions in Section 3 (now Sections 3 through 3-65) by Public Act 85-1135 do not affect tax liability that...
• Illinois Service Use Tax Act. - 35 ILCS 110, Section 3-70
  Manufacturer's Purchase Credit. For purchases of machinery and equipment made on and after January 1, 1995 and through June 30, 2003, and on and after...
• Illinois Service Use Tax Act. - 35 ILCS 110, Section 3-75
  Sunset of exemptions, credits, and deductions. (a) The application of every exemption, credit, and deduction against tax imposed by this Act that becomes law after...
• Illinois Service Use Tax Act. - 35 ILCS 110, Section 3a
  The tax imposed by this Act may be stated as a distinct item separate and apart from the selling price of the service, and...
• Illinois Service Use Tax Act. - 35 ILCS 110, Section 3c
  For purposes of this Act, a corporation, limited liability company, society, association, foundation or institution organized and operated exclusively for educational purposes shall include:...
• Illinois Service Use Tax Act. - 35 ILCS 110, Section 3d
  (1) Except as provided in paragraph (2) of this Section, the selling price of each item of tangible personal property transferred incident to a...
• Illinois Service Use Tax Act. - 35 ILCS 110, Section 4
  Evidence that property was sold by any person for delivery to a person residing or engaged in business in this State shall be prima...
• Illinois Service Use Tax Act. - 35 ILCS 110, Section 5
  Every serviceman maintaining a place of business in this State and making sales of service involving the incidental transfer of property for use in...
• Illinois Service Use Tax Act. - 35 ILCS 110, Section 6
  A serviceman maintaining a place of business in this State, if required to register under the Retailers' Occupation Tax Act, or under the Use...
• Illinois Service Use Tax Act. - 35 ILCS 110, Section 7
  The Department may, in its discretion, upon application, authorize the collection of the tax herein imposed by any serviceman not maintaining a place of...
• Illinois Service Use Tax Act. - 35 ILCS 110, Section 7a
  It is unlawful for any serviceman to advertise or hold out or state to the public or to any service customer, purchaser, consumer or...
• Illinois Service Use Tax Act. - 35 ILCS 110, Section 8
  Any serviceman required to collect the tax imposed by this Act shall be liable to the Department for the tax, whether or not the...
• Illinois Service Use Tax Act. - 35 ILCS 110, Section 9
  Each serviceman required or authorized to collect the tax herein imposed shall pay to the Department the amount of such tax (except as otherwise provided)...
• Illinois Service Use Tax Act. - 35 ILCS 110, Section 10
  Where property is acquired as an incident to the purchase of a service from a serviceman for use in this State by a purchaser...
• Illinois Service Use Tax Act. - 35 ILCS 110, Section 10a
  Notwithstanding any other provision to the contrary, any person who is required to file a bond pursuant to any provision of this Act and...
• Illinois Service Use Tax Act. - 35 ILCS 110, Section 11
  Every serviceman required or authorized to collect taxes hereunder and every user who is subject to the tax imposed by this Act shall keep such...
• Illinois Service Use Tax Act. - 35 ILCS 110, Section 12
  Applicability of Retailers' Occupation Tax Act and Uniform Penalty and Interest Act. All of the provisions of Sections 1d, 1e, 1f, 1i, 1j, 1j.1, 1k,...
• Illinois Service Use Tax Act. - 35 ILCS 110, Section 13
  Any non-resident of this State who accepts the privilege extended by the laws of this State to non-residents of acting as a serviceman maintaining...
• Illinois Service Use Tax Act. - 35 ILCS 110, Section 14
  Whenever any serviceman not maintaining a place of business in this State, to whom a permit to collect the tax hereby imposed has been...
• Illinois Service Use Tax Act. - 35 ILCS 110, Section 15
  When the amount due is under $300, any person subject to the provisions hereof who fails to file a return, or who violates any other...
• Illinois Service Use Tax Act. - 35 ILCS 110, Section 15.5
  (Repealed). (Source: Repealed by P.A. 87-205.)
• Illinois Service Use Tax Act. - 35 ILCS 110, Section 16
  The tax herein imposed shall be in addition to all other occupation or privilege taxes imposed by the State of Illinois or by any...
• Illinois Service Use Tax Act. - 35 ILCS 110, Section 17
  If it shall appear that an amount of tax or penalty or interest has been paid in error hereunder to the Department by a...
• Illinois Service Use Tax Act. - 35 ILCS 110, Section 18
  As soon as practicable after a claim for credit or refund is filed, the Department shall examine the same and determine the amount of credit...
• Illinois Service Use Tax Act. - 35 ILCS 110, Section 19
  (Repealed). (Source: P.A. 79-1365. Repealed by P.A. 90-562, eff. 12-16-97.)
• Illinois Service Use Tax Act. - 35 ILCS 110, Section 20
  If it is determined that the Department should issue a credit or refund hereunder, the Department may first apply the amount thereof against any...
• Illinois Service Use Tax Act. - 35 ILCS 110, Section 20a
  The Illinois Administrative Procedure Act is hereby expressly adopted and shall apply to all administrative rules and procedures of the Department of Revenue under this...
• Illinois Service Use Tax Act. - 35 ILCS 110, Section 21
  If any clause, sentence, Section, provision or part of this Act or the application thereof to any person or circumstance shall be adjudged to...

Last modified: February 18, 2015