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 Receipt For The Tax [Repealed]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
§ 160.155. Disposition Of Credit Memoranda By Holders Thereof
§ 160.160. Refunds
§ 160.165. Interest
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.

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].