Ill. Admin. Code tit. 86, pt. 140 - SERVICE OCCUPATION TAX

  1. Subpart A - NATURE OF TAX (§ 140.101 to 140.145)
  2. Subpart B - DEFINITIONS (§ 140.201)
  3. Subpart C - BASE OF THE TAX (§ 140.301 to 140.305)
  4. Subpart D - TAX RETURNS (§ 140.401 to 140.430)
  5. Subpart E - INTERSTATE COMMERCE (§ 140.501 to 140.505)
  6. Subpart F - REGISTRATION UNDER THE SERVICE OCCUPATION TAX ACT (§ 140.601)
  7. Subpart G - BOOKS AND RECORDS (§ 140.701)
  8. Subpart H - PENALTIES, INTEREST AND PROCEDURES (§ 140.801)
  9. Subpart I - WHEN OPINIONS FROM THE DEPARTMENT ARE BINDING (§ 140.901)
  10. Subpart J - COLLECTION OF THE TAX (§ 140.1001 to 140.1025)
  11. Subpart K - TIMELY MAILING TREATED AS TIMELY FILING AND PAYING - MEANING OF DUE DATE WHICH FALLS ON SATURDAY, SUNDAY OR A HOLIDAY (§ 140.1101)
  12. Subpart L - LEASED PORTIONS OF LESSOR'S BUSINESS SPACE (§ 140.1201 to 140.1210)
  13. Subpart M - USE OF EXEMPTION CERTIFICATES (§ 140.1301 to 140.1310)
  14. Subpart N - CLAIMS TO RECOVER ERRONEOUSLY PAID TAX (§ 140.1401 to 140.1420)
  15. Subpart O - DISCONTINUATION OF A BUSINESS (§ 140.1501)
  16. Subpart P - NOTICE OF SALES OF GOODS IN BULK (§ 140.1601)
  17. Subpart Q - POWER OF ATTORNEY (§ 140.1701)

Notes

Ill. Admin. Code tit. 86, pt. 140

Adopted May 21, 1962; amended at 3 Ill. Reg. 23, p. 161, effective June 3, 1979; amended at 3 Ill. Reg. 44, p. 198, effective October 19, 1979; amended at 4 Ill. Reg. 24, pp. 526, 536 and 550, effective June 1, 1980; amended at 5 Ill. Reg. 822, effective January 2, 1981; amended at 6 Ill. Reg. 2879, 2883, 2886, 2892, 2895 and 2897, effective March 3, 1982; codified at 6 Ill. Reg. 9326; amended at 9 Ill. Reg. 7941, effective May 14, 1985; amended at 11 Ill. Reg. 14090, effective August 11, 1987; emergency amendment at 12 Ill. Reg. 14419, effective September 1, 1988, for a maximum of 150 days; emergency expired January 29, 1989; amended at 13 Ill. Reg. 9388, effective June 6, 1989; amended at 14 Ill. Reg. 262, effective January 1, 1990; amended at 14 Ill. Reg. 15480, effective September 10, 1990; amended at 15 Ill. Reg. 5834, effective April 5, 1991; amended at 18 Ill. Reg. 1550, effective January 13, 1994; amended at 20 Ill. Reg. 5379, effective March 26, 1996; amended at 20 Ill. Reg. 7008, effective May 7, 1996; amended at 20 Ill. Reg. 16211, effective December 16, 1996; amended at 24 Ill. Reg. 8125, effective May 26, 2000; emergency amendment at 25 Ill. Reg. 1811, effective January 16, 2001, for a maximum of 150 days; amended at 25 Ill. Reg. 4971, effective March 23, 2001; amended at 25 Ill. Reg. 6531, effective May 3, 2001; amended at 26 Ill. Reg. 4905, effective March 15, 2002; amended at 27 Ill. Reg. 812, effective January 3, 2003; emergency amendment at 27 Ill. Reg. 11187, effective July 1, 2003, for a maximum of 150 days; emergency expired November 27, 2003; emergency amendment at 28 Ill. Reg. 15257, effective November 3, 2004, for a maximum of 150 days; emergency expired April 1, 2005; amended at 29 Ill. Reg. 1940, effective January 24, 2005; amended at 29 Ill. Reg. 7070, effective April 26, 2005; amended at 32 Ill. Reg. 13845, effective August 11, 2008.

 Amended at 42 Ill. Reg. 19034, effective 10/4/2018. Amended at 43 Ill. Reg. 8889, effective 7/30/2019. Amended at 46 Ill. Reg. 18152, effective 10/25/2022. Amended at 46 Ill. Reg. 18843, effective 11/1/2022. Amended at 47 Ill. Reg. 5251, effective 3/21/2023. Amended at 47 Ill. Reg. 5771, effective 4/4/2023. Amended at 48 Ill. Reg. 1939, effective 1/18/2024. Expedited correction at 48 Ill. Reg. 8132, effective 1/18/2024.

AUTHORITY: Implementing the Service Occupation Tax Act [35 ILCS 115] and authorized by Section 2505-100 of the Civil Administrative Code of Illinois [20 ILCS 2505/2505-100 ].

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