Ill. Admin. Code tit. 86 § 694.105

Current through Register Vol. 48, No. 24, June 14, 2024

Section 694.105 - Registration and Returns

a) A serviceman's registration under the Illinois Service Occupation Tax Act [35 ILCS 115 ] or the Illinois Retailer's Occupation Tax Act [35 ILCS 120 ] is sufficient for the Non-Home Rule Municipal Service Occupation Tax Act. No special registration for the Non-Home Rule Municipal Service Occupation Tax is required.

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

Ill. Admin. Code tit. 86, § 694.105