Ill. Admin. Code tit. 86 § 470.180
Current through Register Vol. 48, No. 43, October 25, 2024
A taxpayer is liable for tax with respect to gross receipts from services under the Act furnished to his or her officers or employees, whether at regular rates or at reduced rates. This Section applies equally when the consideration for services under the Act so furnished takes the form of a deduction from or adjustment in wages or salaries payable to officers or employees, or when it takes the form of services rendered to the taxpayer by employees for which no specific compensation is paid.
Ill. Admin. Code tit. 86, § 470.180