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Illinois Administrative Code (Last Updated: March 27, 2024) |
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TITLE86. REVENUE |
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PART160. 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 |
| § 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 Receipt For The Tax [Repealed] |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 |
| § 160.140. 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 |
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SOURCE: 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 October 1, 2014; amended at 46 Ill. Reg. 18861, effective November 1, 2022.
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Notation
AUTHORITY: Implementing the Service Use Tax Act [35 ILCS 110] and authorized by Section 2505-100 of the Civil Administrative Code of Illinois [20 ILCS 2505/2505-100].