Ill. Admin. Code tit. 86 § 230.105

Current through Register Vol. 48, No. 50, December 13, 2024

Section 230.105 - Registration and Returns

a) A serviceman's registration under the Service Occupation Tax Act (Ill. Rev. Stat. 1989, ch. 120, pars. 439.10 et seq.) or the Illinois Retailers' Occupation Tax Act (Ill. Rev. Stat. 1989, ch. 120, pars. 440 et seq.) is sufficient for the purposes of the Home Rule County Service Occupation Tax Act. No special registration for the Home Rule County Service Occupation Tax is required.

b) The information required for the Home Rule County Service Occupation Tax shall be furnished on the taxpayer's Illinois Service Occupation Tax return form.

c) The provisions of the Service Occupation Tax Regulations (86 Ill. Adm. Code 140) are herein incorporated by reference and made a part of this Part.

Ill. Admin. Code tit. 86, § 230.105

Amended at 15 Ill. Reg. 5796, effective April 9, 1991