86 Ill. Adm. Code 330.115
Jurisdictional Questions
Section 330
Section 330.115Â
Jurisdictional Questions
If the Service Occupation Tax on
a transaction is being remitted to the Department by the serviceman, the
serviceman shall also pay Regional Transportation Authority Service Occupation
Tax to the Department on the same transaction if such serviceman's place of
business is located in the metropolitan region. This is true whether the
serviceman bought the property in Illinois or outside Illinois.