Ill. Admin. Code tit. 86, pt. 160 - SERVICE USE TAX
- § 160.101 - Nature of the Tax
- § 160.105 - Definitions
- § 160.110 - Kinds of Uses And Users Not Taxed
- § 160.111 - Commercial Distribution Fee Sales Tax Exemption (Repealed)
- § 160.115 - Collection Of The Service Use Tax By Servicemen
- § 160.116 - Persons Who Lease Tangible Personal Property to Exempt Hospitals
- § 160.117 - Persons Who Lease Tangible Personal Property to Governmental Bodies
- § 160.120 - Receipt For The Tax (Repealed)
- § 160.125 - Special Information For Users
- § 160.130 - Registration Of Servicemen
- § 160.135 - Serviceman's Return
- § 160.136 - Books and Records
- § 160.140 - Penalties, Interest, Statute of Limitations and Administrative Procedures
- § 160.145 - Incorporation Of Illinois Service Occupation Tax Regulations By Reference
- § 160.150 - Claims To Recover Erroneously Paid Tax - Limitations - Procedures
- § 160.151 - Verified Credit
- § 160.155 - Disposition Of Credit Memoranda By Holders Thereof
- § 160.160 - Refunds
- § 160.165 - Interest
- § 160.170 - Applicability of Regulations By Reference
- § 160.175 - Applicability of Retailers' Occupation Tax Act and Uniform Penalty and Interest Act
Notes
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.
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].
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