Illinois · Regulations
Subpart A
19 sections
19 sections
- 86 Ill. Adm. Code 140.101Basis and Rate of the Service Occupation Tax
- 86 Ill. Adm. Code 140.105Calculation of Tax Incurred by Servicemen – Threshold Determination of Cost Ratio
- 86 Ill. Adm. Code 140.106When Cost Ratio is 35% or Greater, Service Occupation Tax Liability Is Incurred by Servicemen on Their Selling Price
- 86 Ill. Adm. Code 140.108"De Minimis" Servicemen Who Incur Use Tax on Their Cost Price
- 86 Ill. Adm. Code 140.109"De Minimis" Servicemen Who Incur Service Occupation Tax on Their Cost Price
- 86 Ill. Adm. Code 140.110Example of Methods Used by Servicemen to Determine Liability
- 86 Ill. Adm. Code 140.115Occasional Sales to Servicemen by Suppliers (Repealed)
- 86 Ill. Adm. Code 140.120Meaning of Serviceman
- 86 Ill. Adm. Code 140.124Commercial Distribution Fee Sales Tax Exemption (Repealed)
- 86 Ill. Adm. Code 140.125Examples of Nontaxability
- 86 Ill. Adm. Code 140.126Taxation of Food, Drugs and Medical Appliances
- 86 Ill. Adm. Code 140.127Service Provided to Persons Who Lease Tangible Personal Property to Exempt Hospitals
- 86 Ill. Adm. Code 140.128Persons Who Lease Tangible Personal Property to Governmental Bodies
- 86 Ill. Adm. Code 140.129Taxation of Seminar Materials
- 86 Ill. Adm. Code 140.130Suppliers of Printers (Repealed)
- 86 Ill. Adm. Code 140.135Sales of Drugs and Related Items, to or by Pharmacists (Repealed)
- 86 Ill. Adm. Code 140.140Other Examples of Taxable Transactions
- 86 Ill. Adm. Code 140.141Warranty Repairs
- 86 Ill. Adm. Code 140.145Multi-Service Situations