Ill. Admin. Code tit. 86, pt. 160 - SERVICE USE TAX

  1. § 160.101 - Nature of the Tax
  2. § 160.105 - Definitions
  3. § 160.110 - Kinds of Uses And Users Not Taxed
  4. § 160.111 - Commercial Distribution Fee Sales Tax Exemption (Repealed)
  5. § 160.115 - Collection Of The Service Use Tax By Servicemen
  6. § 160.116 - Persons Who Lease Tangible Personal Property to Exempt Hospitals
  7. § 160.117 - Persons Who Lease Tangible Personal Property to Governmental Bodies
  8. § 160.120 - Receipt For The Tax (Repealed)
  9. § 160.125 - Special Information For Users
  10. § 160.130 - Registration Of Servicemen
  11. § 160.135 - Serviceman's Return
  12. § 160.136 - Books and Records
  13. § 160.140 - Penalties, Interest, Statute of Limitations and Administrative Procedures
  14. § 160.145 - Incorporation Of Illinois Service Occupation Tax Regulations By Reference
  15. § 160.150 - Claims To Recover Erroneously Paid Tax - Limitations - Procedures
  16. § 160.151 - Verified Credit
  17. § 160.155 - Disposition Of Credit Memoranda By Holders Thereof
  18. § 160.160 - Refunds
  19. § 160.165 - Interest
  20. § 160.170 - Applicability of Regulations By Reference
  21. § 160.175 - Applicability of Retailers' Occupation Tax Act and Uniform Penalty and Interest Act

Notes

Ill. Admin. Code tit. 86, pt. 160

Adopted May 21, 1962; codified at 6 Ill. Reg. 9326; amended at 8 Ill. Reg. 8619, effective June 5, 1984; amended at 11 Ill. Reg. 5322, effective March 17, 1987; amended at 11 Ill. Reg. 9963, effective May 8, 1987; amended at 13 Ill. Reg. 9399, effective June 6, 1989; amended at 15 Ill. Reg. 5845, effective April 5, 1991; amended at 18 Ill. Reg. 1557, effective January 13, 1994; amended at 20 Ill. Reg. 7015, effective May 7, 1996; amended at 20 Ill. Reg. 16219, effective December 16, 1996; amended at 24 Ill. Reg. 8135, effective May 26, 2000; amended at 25 Ill. Reg. 5015, effective March 23, 2001; amended at 26 Ill. Reg. 4929, effective March 15, 2002; amended at 27 Ill. Reg. 822, effective January 3, 2003; emergency amendment at 27 Ill. Reg. 11216, effective July 1, 2003, for a maximum of 150 days; emergency expired November 27, 2003; emergency amendment at 28 Ill. Reg. 15275, effective November 3, 2004, for a maximum of 150 days; emergency expired April 1, 2005; amended at 29 Ill. Reg. 7088, effective April 26, 2005.

 Amended at 38 Ill. Reg. 20034, effective 10/1/2014. Amended at 46 Ill. Reg. 18861, effective 11/1/2022. Amended at 48 Ill. Reg. 10710, effective 7/2/2024.

AUTHORITY: Implementing the Service Use Tax Act [35 ILCS 110] and authorized by Section 2505-100 of the Civil Administrative Code of Illinois. (Department of Revenue Law) [20 ILCS 2505/2505-100].

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.

No prior version found.