Act 110 - SERVICE USE TAX ACT

Section 35 ILCS 110/1 - Title
Section 35 ILCS 110/1.05 - [Effective 1/1/2025] Legislative intent; leases
Section 35 ILCS 110/2 - [Effective Until 1/1/2025] Definitions
Section 35 ILCS 110/2 - [Effective 1/1/2025] Definitions
Section 35 ILCS 110/2a - "Pollution control facilities" defined
Section 35 ILCS 110/2b - "Low sulfur dioxide emission coal fueled devices" defined
Section 35 ILCS 110/2d - Marketplace facilitators and marketplace servicemen
Section 35 ILCS 110/3 - [Effective Until 1/1/2025] Tax imposed
Section 35 ILCS 110/3 - [Effective 1/1/2025] Tax imposed
Section 35 ILCS 110/3-5 - [Effective Until 1/1/2025] (Text of Section from P.A. 103-9, Article 5, Section 5-10) Exemptions
Section 35 ILCS 110/3-5 - [Effective Until 1/1/2025] (Text of Section from P.A. 103-9, Article 15, Section 15-10) Exemptions
Section 35 ILCS 110/3-5 - [Effective Until 1/1/2025] (Text of Section from PA 103-154) Exemptions
Section 35 ILCS 110/3-5 - [Effective Until 1/1/2025] (Text of Section from P.A. 103-384) Exemptions
Section 35 ILCS 110/3-5 - [Effective 1/1/2025] Exemptions
Section 35 ILCS 110/3-5.5 - Food and drugs sold by not-for-profit organizations; exemption
Section 35 ILCS 110/3-7 - Aggregate manufacturing exemption
Section 35 ILCS 110/3-8 - (Text of Section from PA 102-700) Hospital exemption
Section 35 ILCS 110/3-8 - (Text of Section from PA 102-886) Hospital exemption
Section 35 ILCS 110/3-10 - [Effective Until 1/1/2025] Rate of tax
Section 35 ILCS 110/3-10 - [Effective 1/1/2025] Rate of tax
Section 35 ILCS 110/3-15 - Photoprocessing
Section 35 ILCS 110/3-20 - Bullion
Section 35 ILCS 110/3-25 - Computer software
Section 35 ILCS 110/3-27 - Prepaid telephone calling arrangements
Section 35 ILCS 110/3-30 - Graphic arts production
Section 35 ILCS 110/3-35 - Production agriculture
Section 35 ILCS 110/3-40 - Collection
Section 35 ILCS 110/3-45 - Multistate exemption
Section 35 ILCS 110/3-50 - Rolling stock exemption
Section 35 ILCS 110/3-51 - Motor vehicles; use as rolling stock definition
Section 35 ILCS 110/3-55 - S.O.T. nontaxability
Section 35 ILCS 110/3-60 - Property acquired by nonresident
Section 35 ILCS 110/3-65 - Liability because of amendatory Act
Section 35 ILCS 110/3-70 - Manufacturer's Purchase Credit
Section 35 ILCS 110/3-72 - Sustainable Aviation Fuel Purchase Credit
Section 35 ILCS 110/3-75 - Sunset of exemptions, credits, and deductions
Section 35 ILCS 110/3a - Tax stated as item distinct from selling price
Section 35 ILCS 110/3c - Scope of Act
Section 35 ILCS 110/3d - Selling price stated as distinct item
Section 35 ILCS 110/4 - Evidence of property sold for use in State
Section 35 ILCS 110/5 - Receipt for tax given by servicemen
Section 35 ILCS 110/6 - Additional Certificate of Registration
Section 35 ILCS 110/7 - Authorization for collection of tax
Section 35 ILCS 110/7a - Tax imposed not to be assumed or absorbed by servicemen
Section 35 ILCS 110/8 - Servicemen liable for tax
Section 35 ILCS 110/9 - (Text of Section from P.A. 103-592§110-10)
Section 35 ILCS 110/9 - [Effective 1/1/2025] (Text of Section from P.A. 103-592§ 75-10)
Section 35 ILCS 110/10 - Returns filed by purchaser when retailer did not pay tax
Section 35 ILCS 110/10a - Persons required to file bond
Section 35 ILCS 110/11 - Servicemen required to collect taxes
Section 35 ILCS 110/12 - Applicability of Retailers' Occupation Tax Act and Uniform Penalty and Interest Act
Section 35 ILCS 110/13 - Non-resident servicemen maintaining business in State
Section 35 ILCS 110/14 - Serviceman's failure to comply with provisions
Section 35 ILCS 110/15 - Failure to file return
Section 35 ILCS 110/15.5 - Repealed by P.A. 87-205
Section 35 ILCS 110/16 - Additional tax
Section 35 ILCS 110/17 - Taxes paid in error
Section 35 ILCS 110/18 - Determining amount of credit or refund
Section 35 ILCS 110/19 - Repealed by P.A. 90-562, eff. 12-16-97
Section 35 ILCS 110/20 - Issuing credit or refund
Section 35 ILCS 110/20a - Applicability of Illinois Administrative Procedure Act
Section 35 ILCS 110/21 - Unconstitutional provisions