Illinois Compiled Statutes (Tax)
35 ILCS 110/3-55
S
Official textilga.gov
Sec. 3-55. S. O. T. nontaxability. If the serviceman would not be taxable under the Service Occupation Tax Act despite all elements of his sale of service occurring in Illinois, then the tax imposed by this Act does not apply to the use in this State of the property transferred as a necessary incident to the sale of service. (Source: P.A. 91-51, eff. 6-30-99.)
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Nearby sections (25 sections)
- 110/3-8 · Sec. 3-8
- 110/3-10 · Rate of tax
- 110/3-15 · Photoprocessing
- 110/3-20 · Bullion
- 110/3-25 · Computer software
- 110/3-27 · Prepaid telephone calling arrangements
- 110/3-30 · Graphic arts production
- 110/3-35 · Production agriculture
- 110/3-40 · Collection
- 110/3-45 · Multistate exemption
- 110/3-50 · Rolling stock exemption
- 110/3-51 · Motor vehicles; trailers; use as rolling stock definition
- 110/3-55 · S
- 110/3-60 · Property acquired by nonresident
- 110/3-65 · Liability because of amendatory Act
- 110/3-70 · Manufacturer's Purchase Credit
- 110/3-72 · Sustainable Aviation Fuel Purchase Credit
- 110/3-75 · Sunset of exemptions, credits, and deductions
- 110/3a · The tax imposed by this Act may be stated as a distinct item…
- 110/3c · For purposes of this Act, a corporation, limited liability…
- 110/3d · (1) Except as provided in paragraph (2) of this Section, the…
- 110/4 · Evidence that property was sold by any person for delivery to a…
- 110/5 · Every serviceman maintaining a place of business in this State…
- 110/6 · A serviceman maintaining a place of business in this State, if…
- 110/7 · The Department may, in its discretion, upon application,…