Illinois Department of Revenue
Local Government

Part 160 - Service Use Tax

Section Name
160 Table of Contents
160.101 Nature of the Tax
160.105 Definitions
160.110 Kinds of Uses And Users Not Taxed
160.111 Commercial Distribution Fee Sales Tax Exemption
160.115 Collection Of The Service Use Tax By Servicemen
160.116 Persons Who Lease Tangible Personal Property to Exempt Hospitals
160.117 Persons Who Lease Tangible Personal Property to Governmental Bodies
160.120 Receipt For The Tax (Repealed)
160.125 Special Information For Taxable Users
160.130 Registration Of Servicemen
160.135 Serviceman's Return
160.140 Penalties, Interest And Procedures
160.145 Incorporation Of Illinois Service Occupation Tax Regulations By Reference
160.150 Claims To Recover Erroneously Paid Tax-Limitations-Procedures
160.155 Disposition Of Credit Memoranda By Holders Thereof
160.160 Refunds
160.165 Interest

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