Two different tax acts specify how use tax is collected and on what types of sales or transactions use tax is due. The Use Tax Act governs purchases from retailers when no Illinois sales tax is collected at the time of the sale. It also imposes a tax on a business that removes merchandise that it would have sold but instead uses in its business. The Service Use Tax Act governs merchandise that is transferred as part of a sale of service when no tax is collected. See Illinois Administrative Code, Section
150 and
160.
