Nature of Tax
Section 140.101 - Basis and Rate of the Service Occupation TaxSection 140.105 - Calculation of Tax Incurred by Servicemen – Threshold Determination of Cost RatioSection 140.106 - When Cost Ratio Is 35% or Greater, Service Occupation Tax Liability Is Incurred by Servicemen on Their Selling PriceSection 140.108 - "de Minimis" Servicemen Who Incur Use Tax on Their Cost PriceSection 140.109 - "de Minimis" Servicemen Who Incur Service Occupation Tax on Their Cost PriceSection 140.110 - Example of Methods Used by Servicemen to Determine LiabilitySection 140.115 - Occasional Sales to Servicemen by Suppliers (repealed)Section 140.120 - Meaning of ServicemanSection 140.124 - Commercial Distribution Fee Sales Tax Exemption (repealed)Section 140.125 - Examples of NontaxabilitySection 140.126 - Taxation of Food, Drugs and Medical AppliancesSection 140.127 - Service Provided to Persons Who Lease Tangible Personal Property to Exempt HospitalsSection 140.128 - Persons Who Lease Tangible Personal Property to Governmental BodiesSection 140.129 - Taxation of Seminar MaterialsSection 140.130 - Suppliers of Printers (repealed)Section 140.135 - Sales of Drugs and Related Items, to or by Pharmacists (repealed)Section 140.140 - Other Examples of Taxable TransactionsSection 140.141 - Warranty RepairsSection 140.145 - Multi-service Situations