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Tax Library
IL
Illinois Administrative code
Title 86
Chapter I
Part 160

Service Use Tax

Part 160 - Service Use TaxPart 160 - Service Use Tax

Part 153 - Watercraft Use Tax Part 180 - Automobile Renting Occupation Tax

Section 160.101 - Nature of the Tax Section 160.105 - Definitions Section 160.110 - Kinds of Uses and Users Not Taxed Section 160.111 - Commercial Distribution Fee Sales Tax Exemption (repealed)Section 160.115 - Collection of the Service Use Tax by Servicemen Section 160.116 - Persons Who Lease Tangible Personal Property to Exempt Hospitals Section 160.117 - Persons Who Lease Tangible Personal Property to Governmental Bodies Section 160.120 - Receipt for the Tax (repealed)Section 160.125 - Special Information for Users Section 160.130 - Registration of Servicemen Section 160.135 - Serviceman's Return Section 160.136 - Books and Records Section 160.140 - Penalties, Interest, Statute of Limitations and Administrative Procedures Section 160.145 - Incorporation of Illinois Service Occupation Tax Regulations by Reference Section 160.150 - Claims to Recover Erroneously Paid Tax – Limitations – Procedures Section 160.151 - Verified Credit Section 160.155 - Disposition of Credit Memoranda by Holders Thereof Section 160.160 - Refunds Section 160.165 - Interest Section 160.170 - Applicability of Regulations by Reference Section 160.175 - Applicability of Retailers' Occupation Tax Act and Uniform Penalty and Interest Act

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