35 ILCS 110/3-55

Current through Public Act 103-593
Section 35 ILCS 110/3-55 - S.O.T. nontaxability

If the serviceman would not be taxable under the Service Occupation Tax Act despite all elements of his sale of service occurring in Illinois, then the tax imposed by this Act does not apply to the use in this State of the property transferred as a necessary incident to the sale of service.

35 ILCS 110/3-55

P.A. 91-51, eff. 6/30/1999.