Illinois Compiled Statutes (Tax)
35 ILCS 110/7
The Department may, in its discretion, upon application, authorize the collection of the tax herein imposed by any serviceman not maintaining a place of business within this State, who, to the satisfaction of the Department, furnishes adequate security to insure collection and payment of the tax
Sec. 7. The Department may, in its discretion, upon application, authorize the collection of the tax herein imposed by any serviceman not maintaining a place of business within this State, who, to the satisfaction of the Department, furnishes adequate security to insure collection and payment of the tax. Such serviceman shall be issued, without charge, a permit to collect such tax. When so authorized, it shall be the duty of such serviceman to collect the tax upon all tangible personal property sold to his knowledge for use within this State, in the same manner and subject to the same requirements, including the furnishing of a receipt to the purchaser (if demanded by the purchaser), as a serviceman maintaining a place of business within this State. The receipt given to the purchaser shall be sufficient to relieve him from further liability for the tax to which such receipt may refer. Such permit may be revoked by the Department as provided herein. (Source: Laws 1961, p. 1757.)
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Nearby sections (25 sections)
- 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,…
- 110/7a · It is unlawful for any serviceman to advertise or hold out or…
- 110/8 · Any serviceman required to collect the tax imposed by this Act…
- 110/9 · Sec. 9
- 110/10 · Where property is acquired as an incident to the purchase of a…
- 110/10a · Notwithstanding any other provision to the contrary, any…
- 110/11 · Every serviceman required or authorized to collect taxes…
- 110/12 · Applicability of Retailers' Occupation Tax Act and Uniform…
- 110/13 · Any non-resident of this State who accepts the privilege…
- 110/14 · Whenever any serviceman not maintaining a place of business in…
- 110/15 · When the amount due is under $300, any person subject to the…
- 110/15.5 · (Repealed)
- 110/16 · The tax herein imposed shall be in addition to all other…