Illinois Compiled Statutes 35 Revenue: Article -

• Illinois Service Occupation Tax Act. - 35 ILCS 115, Section 1
  This Act shall be known and may be cited as the "Service Occupation Tax Act", and the tax imposed by this Act may be...
• Illinois Service Occupation Tax Act. - 35 ILCS 115, Section 2
  "Transfer" means any transfer of the title to property or of the ownership of property whether or not the transferor retains title as security for...
• Illinois Service Occupation Tax Act. - 35 ILCS 115, Section 2a
  "Pollution control facilities" means any system, method, construction, device or appliance appurtenant thereto transferred by a serviceman for the primary purpose of eliminating, preventing,...
• Illinois Service Occupation Tax Act. - 35 ILCS 115, 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 Occupation Tax Act. - 35 ILCS 115, Section 2c
  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 Occupation Tax Act. - 35 ILCS 115, Section 2d
  Motor vehicles; trailers; use as rolling stock definition. (a) Through June 30, 2003, "use as rolling stock moving in interstate commerce" in subsections (d) and...
• Illinois Service Occupation Tax Act. - 35 ILCS 115, Section 3
  Tax imposed. A tax is imposed upon all persons engaged in the business of making sales of service (referred to as "servicemen") on all tangible...
• Illinois Service Occupation Tax Act. - 35 ILCS 115, Section 3-5
  Exemptions. The following tangible personal property is exempt from the tax imposed by this Act: (1) Personal property sold by a corporation, society, association, foundation,...
• Illinois Service Occupation Tax Act. - 35 ILCS 115, 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 Occupation Tax Act. - 35 ILCS 115, Section 3-7
  Aggregate manufacturing exemption. Through June 30, 2003, aggregate exploration, mining, offhighway hauling, processing, maintenance, and reclamation equipment, including replacement parts and equipment, and including...
• Illinois Service Occupation Tax Act. - 35 ILCS 115, 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 Occupation Tax Act. - 35 ILCS 115, 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 Occupation Tax Act. - 35 ILCS 115, 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 Occupation Tax Act. - 35 ILCS 115, 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 Occupation Tax Act. - 35 ILCS 115, 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 Occupation Tax Act. - 35 ILCS 115, 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 Occupation Tax Act. - 35 ILCS 115, Section 3-30
  Graphic arts production. For purposes of this Act, "graphic arts production" means the production of tangible personal property for wholesale or retail sale or lease...
• Illinois Service Occupation Tax Act. - 35 ILCS 115, 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 Occupation Tax Act. - 35 ILCS 115, Section 3-40
  Collection. The tax imposed by this Act shall be paid to the Department by any serviceman transferring tangible personal property as an incident to...
• Illinois Service Occupation Tax Act. - 35 ILCS 115, Section 3-45
  Interstate commerce exemption. No tax is imposed under this Act upon the privilege of engaging in a business in interstate commerce or otherwise when...
• Illinois Service Occupation Tax Act. - 35 ILCS 115, Section 3-50
  Liability because of amendatory Act. Revisions in Section 3 (now Sections 3 through 3-50) by Public Act 85-1135 do not affect tax liability that...
• Illinois Service Occupation Tax Act. - 35 ILCS 115, Section 3-55
  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 Occupation Tax Act. - 35 ILCS 115, Section 4
  Evidence that tangible personal property was sold by any supplier for delivery to a person residing or engaged in business in this State shall...
• Illinois Service Occupation Tax Act. - 35 ILCS 115, Section 5
  Every supplier maintaining a place of business in this State and making sales of tangible personal property for the purpose of resale as an...
• Illinois Service Occupation Tax Act. - 35 ILCS 115, Section 6
  Any supplier maintaining a place of business in this State, if required to register under the "Retailers' Occupation Tax Act", the "Use Tax Act"...
• Illinois Service Occupation Tax Act. - 35 ILCS 115, Section 7
  It is unlawful for any supplier to advertise or hold out or state to the public or to any serviceman, directly or indirectly, that...
• Illinois Service Occupation Tax Act. - 35 ILCS 115, Section 8
  The tax herein required to be collected by any supplier pursuant to this Act, and any such tax collected by any supplier, shall constitute...
• Illinois Service Occupation Tax Act. - 35 ILCS 115, Section 9
  Each serviceman required or authorized to collect the tax herein imposed shall pay to the Department the amount of such tax at the time when...
• Illinois Service Occupation Tax Act. - 35 ILCS 115, 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 Occupation Tax Act. - 35 ILCS 115, Section 11
  Every supplier required or authorized to collect taxes hereunder and every serviceman making sales of service in this State on or after the effective date...
• Illinois Service Occupation Tax Act. - 35 ILCS 115, Section 12
  All of the provisions of Sections 1d, 1e, 1f, 1i, 1j, 1j.1, 1k, 1m, 1n, 1o, 2-6, 2-12, 2-54, 2a, 2b, 2c, 3 (except as...
• Illinois Service Occupation Tax Act. - 35 ILCS 115, Section 13
  Any person (resident or non-resident) who incurs tax liability under this Act as a serviceman in this State and who removes from this State...
• Illinois Service Occupation Tax Act. - 35 ILCS 115, 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 Occupation Tax Act. - 35 ILCS 115, Section 15.5
  (Repealed). (Source: Repealed by P.A. 87-205.)
• Illinois Service Occupation Tax Act. - 35 ILCS 115, 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 Occupation Tax Act. - 35 ILCS 115, Section 17
  If it shall appear that an amount of tax or penalty or interest has been paid in error hereunder directly to the Department by...
• Illinois Service Occupation Tax Act. - 35 ILCS 115, 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 Occupation Tax Act. - 35 ILCS 115, Section 19
  As to any claim for credit or refund filed with the Department on or after each January 1 and July 1, no amount of...
• Illinois Service Occupation Tax Act. - 35 ILCS 115, 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 Occupation Tax Act. - 35 ILCS 115, 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 Occupation Tax Act. - 35 ILCS 115, 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