PART140. SERVICE OCCUPATION TAX  


SUBPART A. NATURE OF TAX
§ 140.101. Basis and Rate of the Service Occupation Tax
§ 140.105. Calculation of Tax Incurred by Servicemen – Threshold Determination of Cost Ratio
§ 140.106. When Cost Ratio is 35% or Greater, Service Occupation Tax Liability Is Incurred by Servicemen on Their Selling Price
§ 140.108. "De Minimis" Servicemen Who Incur Use Tax on Their Cost Price
§ 140.109. "De Minimis" Servicemen Who Incur Service Occupation Tax on Their Cost Price
§ 140.110. Example of Methods Used by Servicemen to Determine Liability
§ 140.115. Occasional Sales to Servicemen by Suppliers [Repealed]
§ 140.120. Meaning of Serviceman
§ 140.124. Commercial Distribution Fee Sales Tax Exemption
§ 140.125. Examples of Nontaxability
§ 140.126. Taxation of Food, Drugs and Medical Appliances
§ 140.127. Service Provided to Persons Who Lease Tangible Personal Property to Exempt Hospitals
§ 140.128. Persons Who Lease Tangible Personal Property to Governmental Bodies
§ 140.129. Taxation of Seminar Materials
§ 140.130. Suppliers of Printers [Repealed]
§ 140.135. Sales of Drugs and Related Items, to or by Pharmacists [Repealed]
§ 140.140. Other Examples of Taxable Transactions
§ 140.141. Warranty Repairs
§ 140.145. Multi-Service Situations
SUBPART B. DEFINITIONS
§ 140.201. General Definitions
SUBPART C. BASE OF THE TAX
§ 140.301. Cost Price
§ 140.305. Refunds by Serviceman
SUBPART D. TAX RETURNS
§ 140.401. Monthly Returns When Due – Contents of Returns
§ 140.405. Annual Tax Returns
§ 140.410. Final Return
§ 140.415. Taxpayer's Duty to Obtain Form
§ 140.420. Annual Information Returns by Servicemen
§ 140.425. Filing of Returns for Serviceman by their Suppliers Under Certain Circumstances
§ 140.430. Incorporation by Reference
SUBPART E. INTERSTATE COMMERCE
§ 140.501. Sales of Service Involving Property Originating in Illinois
§ 140.505. Sales of Service Involving Property Originating Outside of Illinois [Repealed]
SUBPART F. REGISTRATION UNDER THE SERVICE OCCUPATION TAX ACT
§ 140.601. General Information
SUBPART G. BOOKS AND RECORDS
§ 140.701. Books and Records - Requirements
SUBPART H. PENALTIES, INTEREST AND PROCEDURES
§ 140.801. General Information
SUBPART I. WHEN OPINIONS FROM THE DEPARTMENT ARE BINDING
§ 140.901. Written Opinions
SUBPART J. COLLECTION OF THE TAX
§ 140.1001. Payment of Tax
§ 140.1005. Receipt to be Obtained for Tax Payments
§ 140.1010. Payment of Tax Directly to the Department [Repealed]
§ 140.1015. Itemization of the Tax by Suppliers [Repealed]
§ 140.1020. Use of Bracket Chart
§ 140.1025. Advertising in Regard to the Tax
SUBPART K. TIMELY MAILING TREATED AS TIMELY FILING AND PAYING – MEANING OF DUE DATE WHICH FALLS ON SATURDAY, SUNDAY OR A HOLIDAY
§ 140.1101. Filing of Documents with the Department
SUBPART L. LEASED PORTIONS OF LESSOR'S BUSINESS SPACE
§ 140.1201. When Lessee of Premises May File Return for Leased Department
§ 140.1205. When Lessor of Premises Should File Return for Leased Department
§ 140.1210. Meaning of "Lessor" and "Lessee" in this Regulation
SUBPART M. USE OF EXEMPTION CERTIFICATES
§ 140.1301. When Purpose of Serviceman's Purchase is Known [Repealed]
§ 140.1305. When Purpose of Serviceman's Purchase is Unknown
§ 140.1310. Blanket Percentage Exemption Certificates [Repealed]
SUBPART N. CLAIMS TO RECOVER ERRONEOUSLY PAID TAX
§ 140.1401. Claims for Credit – Limitations – Procedures
§ 140.1405. Disposition of Credit Memoranda by Holders Thereof
§ 140.1410. Refunds
§ 140.1415. Interest
SUBPART O. DISCONTINUATION OF A BUSINESS
§ 140.1501. Procedures
SUBPART P. NOTICE OF SALES OF GOODS IN BULK
§ 140.1601. Requirements and Procedures
SUBPART Q. POWER OF ATTORNEY
§ 140.1701. General Information
SOURCE: 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 October 4, 2018; amended at 43 Ill. Reg. 8889, effective July 30, 2019.

Notation

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].