Four different tax acts specify how sales tax is collected and on what types of sales or transactions sales tax is due. The Retailers’ Occupation Tax Act and Use Tax Act govern taxes that apply to sales and purchases at retail. The Service Occupation Tax Act and Service Use Tax Act govern the taxes that apply to sales and purchases of service. (Other tax acts govern sales taxes imposed by units of local government.) See Illinois Administrative Code, Title 86, Parts
140. See also questions related to “use tax”.