Part 140 - Service Occupation Tax

Section	Name
140	Table of Contents
140.101	Basis and Rate of the Service Occupation Tax
140.105	Calculation of Tax Incurred by Servicemen - Threshold Determination of Cost Ratio
140.106	When Cost Ratio is 35% or Greater, Service Occupation Tax Liability is Incurred by Servicemen on Their Selling Price
140.108	"DeMinimis" Servicemen Who Incur Use Tax on Their Cost Price
140.109	"DeMinimis" Servicemen Who Incur Service Occupation Tax on Their Cost Price
140.110	Examples of Methods Used by Servicemen to Determine Liability
140.115	Occasional Sales to Servicemen by Suppliers (Repealed)
140.120	Meaning of Serviceman
140.124	Commercial Distribution Fee Sales Tax Exemption
140.125	Examples of Nontaxability
140.126	Taxation of Food, Drugs, and Medical Appliances
140.127	Service Provided to Persons Who Lease Tangible Personal Property to Exempt Hospitals
140.128	Persons Who Lease Tangible Personal Property to Governmental Bodies
140.129	Taxation of Seminar Materials
140.130	Suppliers of Printers (Repealed)
140.135	Sales of Drugs and Related Items, to or by Pharmacists (Repealed)
140.140	Other Examples of Taxable Transactions
140.141	Warranty Repairs
140.145	Multi-Service Situations
140.201	General Definitions
140.301	Cost Price
140.305	Refunds by Serviceman
140.401	Monthly Returns When Due - Contents of Returns
140.405	Annual Tax Returns
140.410	Final Return
140.415	Taxpayer's Duty to Obtain Form
140.420	Annual Information Returns by Servicemen
140.425	Filing of Returns for Serviceman by their Suppliers Under Certain Circumstances
140.430	Incorporation by Reference
140.501	Sales of Service Involving Property Originating in Illinois
140.505	Sales of Service Involving Property Originating Outside of Illinois (Repealed)
140.601	General Information
140.701	Requirements
140.801	General Information
140.901	Written Options
140.1001	Payment of Tax to the Supplier
140.1005	Receipt to be Obtained for Tax Payments
140.1010	Payment of Tax
140.1015	Itemization of the Tax by Suppliers (Repealed)
140.1020	Use of Bracket Chart
140.1025	Advertising in Regard to the Tax
140.1101	Filing of Documents with the Department
140.1201	When Lessee of Premises May File Return for Leased Department
140.1205	When Lessor Should File Return for Leased Department
140.1210	Meaning of 'Lessor' and 'Lessee' in this Regulation
140.1301	When Purpose of Serviceman's Purchase is Known (Repealed)
140.1305	When Purpose of Serviceman's Purchase is Unknown
140.1310	Blanket Percentage Exemption Certificates (Repealed)
140.1401	Claims for Credit - Limitations - Procedures
140.1405	Disposition of Credit Memoranda By Holders Thereof
140.1410	Refunds
140.1415	Interest
140.1501	Procedures
140.1601	Requirements and Procedures
140.1701	General Information