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Tax Library
IL
Illinois Compiled Statutes
Chapter 35
35 Ilcs 115

Service Occupation Tax Act.

35 Ilcs 115 - Service Occupation Tax Act.35 Ilcs 115 - Service Occupation Tax Act.

35 Ilcs 110 - Service Use Tax Act.35 Ilcs 120 - Retailers' Occupation Tax Act.

Sec. 1 Sec. 1.05 - Legislative Intent; Leases Sec. 2 Sec. 2a Sec. 2b Sec. 2c Sec. 2d - Motor Vehicles; Trailers; Use as Rolling Stock Definition Sec. 3 - Tax Imposed Sec. 3-5 - Exemptions Sec. 3-5.5 - Food and Drugs Sold by Not-for-profit Organizations; Exemption Sec. 3-7 - Aggregate Manufacturing Exemption Sec. 3-8 - Hospital Exemption Sec. 3-10 - Rate of Tax Sec. 3-15 - Photoprocessing Sec. 3-20 - Bullion Sec. 3-25 - Computer Software Sec. 3-27 - Prepaid Telephone Calling Arrangements Sec. 3-30 - Graphic Arts Production Sec. 3-35 - Production Agriculture Sec. 3-40 - Collection Sec. 3-45 - Interstate Commerce Exemption Sec. 3-50 - Liability Because of Amendatory Act Sec. 3-55 - Sunset of Exemptions, Credits, and Deductions Sec. 4 Sec. 5 Sec. 6 Sec. 7 Sec. 8 Sec. 9 Sec. 10a Sec. 11 Sec. 12 - All of the Provisions of Sections 1d, 1e, 1f, 1i, 1j, 1j Sec. 13 Sec. 15 Sec. 15.5 - (repealed)Sec. 16 Sec. 17 Sec. 18 Sec. 19 Sec. 20 Sec. 20a Sec. 21

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