Illinois Administrative Code (Last Updated: March 27, 2024) |
TITLE86. REVENUE |
PART140. SERVICE OCCUPATION TAX |
SUBPARTA. 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 Occasional Sales to Servicemen by Suppliers [Repealed] |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 Suppliers of Printers [Repealed] |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 Sales of Drugs and Related Items, to or by Pharmacists [Repealed] |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 |