Service Use Tax Act.
Sec. 1Sec. 1.05 - Legislative Intent; LeasesSec. 2 - DefinitionsSec. 2aSec. 2bSec. 2d - Marketplace Facilitators and Marketplace ServicemenSec. 3 - Tax ImposedSec. 3-5 - ExemptionsSec. 3-5.5 - Food and Drugs Sold by Not-for-profit Organizations; ExemptionSec. 3-7 - Aggregate Manufacturing ExemptionSec. 3-8 - Hospital ExemptionSec. 3-10 - Rate of TaxSec. 3-15 - PhotoprocessingSec. 3-20 - BullionSec. 3-25 - Computer SoftwareSec. 3-27 - Prepaid Telephone Calling ArrangementsSec. 3-30 - Graphic Arts ProductionSec. 3-35 - Production AgricultureSec. 3-40 - CollectionSec. 3-45 - Multistate ExemptionSec. 3-50 - Rolling Stock ExemptionSec. 3-51 - Motor Vehicles; Trailers; Use as Rolling Stock DefinitionSec. 3-55Sec. 3-60 - Property Acquired by NonresidentSec. 3-65 - Liability Because of Amendatory ActSec. 3-70 - Manufacturer's Purchase CreditSec. 3-72 - Sustainable Aviation Fuel Purchase CreditSec. 3-75 - Sunset of Exemptions, Credits, and DeductionsSec. 3aSec. 3cSec. 3dSec. 4Sec. 5Sec. 6Sec. 7Sec. 7aSec. 8Sec. 9Sec. 10Sec. 10aSec. 11Sec. 12 - Applicability of Retailers' Occupation Tax Act and Uniform Penalty and Interest ActSec. 13Sec. 14Sec. 15Sec. 15.5 - (repealed)Sec. 16Sec. 17Sec. 18Sec. 19 - (repealed)Sec. 20Sec. 20aSec. 21