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140.115 Occasional Sales to Servicemen by Suppliers (Repealed)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140.130 Suppliers of Printers (Repealed)
140.135 Sales of Drugs and Related Items, to or by Pharmacists (Repealed)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140.505 Sales of Service Involving Property Originating Outside of Illinois (Repealed)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 Opinions
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140.1015 Itemization of the Tax by Suppliers (Repealed)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140.1301 When Purpose of Serviceman's Purchase is Known (Repealed)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