Act 115 - SERVICE OCCUPATION TAX ACT
- Section 35 ILCS 115/1 - Title
- Section 35 ILCS 115/1.05 - [Effective 1/1/2025] Legislative intent; leases
- Section 35 ILCS 115/2 - [Effective Until 1/1/2025] Definitions
- Section 35 ILCS 115/2 - [Effective 1/1/2025] Definitions
- Section 35 ILCS 115/2a - "Pollution control facilities" defined
- Section 35 ILCS 115/2b - "Low sulfur dioxide emission coal fueled devices" defined
- Section 35 ILCS 115/2c - Scope of Act
- Section 35 ILCS 115/2d - Motor vehicles; trailers; use as rolling stock definition
- Section 35 ILCS 115/3 - [Effective Until 1/1/2025] Tax imposed
- Section 35 ILCS 115/3 - [Effective 1/1/2025] Tax imposed
- Section 35 ILCS 115/3-5 - [Effective Until 1/1/2025] (Text of Section from PA 103-9,§5-15) Exemptions
- Section 35 ILCS 115/3-5 - [Effective Until 1/1/2025] (Text of Section from PA 103-9,§15-15) Exemptions
- Section 35 ILCS 115/3-5 - [Effective Until 1/1/2025] (Text of Section from PA 103-154) Exemptions
- Section 35 ILCS 115/3-5 - [Effective Until 1/1/2025] (Text of Section from P.A. 103-384) Exemptions
- Section 35 ILCS 115/3-5 - [Effective 1/1/2025] Exemptions
- Section 35 ILCS 115/3-5.5 - Food and drugs sold by not-for-profit organizations; exemption
- Section 35 ILCS 115/3-7 - Aggregate manufacturing exemption
- Section 35 ILCS 115/3-8 - (Text of section from PA 102-700) Hospital exemption
- Section 35 ILCS 115/3-8 - (Text of section from PA 102-886) Hospital exemption
- Section 35 ILCS 115/3-10 - [Effective Until 1/1/2025] Rate of tax
- Section 35 ILCS 115/3-10 - [Effective 1/1/2025] Rate of tax
- Section 35 ILCS 115/3-15 - Photoprocessing
- Section 35 ILCS 115/3-20 - Bullion
- Section 35 ILCS 115/3-25 - Computer software
- Section 35 ILCS 115/3-27 - Prepaid telephone calling arrangements
- Section 35 ILCS 115/3-30 - Graphic arts production
- Section 35 ILCS 115/3-35 - Production agriculture
- Section 35 ILCS 115/3-40 - Collection
- Section 35 ILCS 115/3-45 - Interstate commerce exemption
- Section 35 ILCS 115/3-50 - Liability because of amendatory Act
- Section 35 ILCS 115/3-55 - Sunset of exemptions, credits, and deductions
- Section 35 ILCS 115/4 - Property sold for purpose of resale
- Section 35 ILCS 115/5 - Tax receipt for servicemen
- Section 35 ILCS 115/6 - Registration for suppliers
- Section 35 ILCS 115/7 - Tax imposed not to be assumed or absorbed by supplier
- Section 35 ILCS 115/8 - Taxes collected by supplier
- Section 35 ILCS 115/9 - Payment of tax
- Section 35 ILCS 115/10a - Persons required to file bond
- Section 35 ILCS 115/11 - Records kept by suppliers
- Section 35 ILCS 115/12 - Applicable provisions
- Section 35 ILCS 115/13 - Secretary of State as agent for service of process
- Section 35 ILCS 115/15 - Failure to file return
- Section 35 ILCS 115/15.5 - Repealed by P.A. 87-205
- Section 35 ILCS 115/16 - Additional tax
- Section 35 ILCS 115/17 - Taxes paid in error
- Section 35 ILCS 115/18 - Determination of credit or refund
- Section 35 ILCS 115/19 - Claims for credit or refund
- Section 35 ILCS 115/20 - Applying credit to amount due
- Section 35 ILCS 115/20a - Applicability of Illinois Administrative Procedure Act
- Section 35 ILCS 115/21 - Unconstitutional provisions