This Act shall be known and may be cited as the "Service Occupation Tax Act", and the tax imposed by this Act may be referred to as the "Service Occupation Tax"

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Sec. 1. This Act shall be known and may be cited as the "Service Occupation Tax Act", and the tax imposed by this Act may be referred to as the "Service Occupation Tax". (Source: Laws 1961, p. 1745.)

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Nearby sections (25 sections)

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110/15.5 · (Repealed)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…
110/17 · If it shall appear that an amount of tax or penalty or…
110/18 · As soon as practicable after a claim for credit or refund is…
110/19 · (Repealed)
110/20 · If it is determined that the Department should issue a credit…
110/20a · The Illinois Administrative Procedure Act is hereby expressly…
110/21 · If any clause, sentence, Section, provision or part of this…
115/1 · This Act shall be known and may be cited as the "Service…
115/1.05 · Legislative intent; leases
115/2 · In this Act: "Transfer" means any transfer of the title to…
115/2a · "Pollution control facilities" means any system, method,…
115/2b · "Low sulfur dioxide emission coal fueled devices" means any…
115/2c · Sec. 2c
115/2d · Motor vehicles; trailers; use as rolling stock definition
115/3 · Tax imposed
115/3-5 · Exemptions
115/3-5.5 · Food and drugs sold by not-for-profit organizations;…
115/3-7 · Aggregate manufacturing exemption
115/3-8 · Sec. 3-8
115/3-10 · Rate of tax

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