86 Ill. Adm. Code 380.130
Effective Date
Section 380
Section 380.130 Effective
Date
When a given Metro East Mass
Transit District Service Occupation Tax goes into effect, it applies to sales
of service made in the course of the serviceman's engaging in the business of
selling services within the taxing district on or after the effective date of
the ordinance imposing such tax. For this purpose, the date of the sale of
service is deemed to be the date of the delivery, to the user, of the tangible
personal property which the serviceman retransfers as an incident to service.