91![ST[removed]GIL[removed]CONSTRUCTION CONTRACTORS When a construction contractor permanently affixes tangible personal property to real property, the contractor is deemed the end user of that tangible personal property. ST[removed]GIL[removed]CONSTRUCTION CONTRACTORS When a construction contractor permanently affixes tangible personal property to real property, the contractor is deemed the end user of that tangible personal property.](https://www.pdfsearch.io/img/c30e565bb9f6e7aee402ec6e541b4110.jpg) | Add to Reading ListSource URL: tax.illinois.govLanguage: English - Date: 2014-11-17 16:51:31
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92![ST[removed]GIL[removed]DELIVERY CHARGES Shipping and handling charges are not taxable if it can be shown that the charges are agreed to separately from the selling price of the tangible personal property sold and the ST[removed]GIL[removed]DELIVERY CHARGES Shipping and handling charges are not taxable if it can be shown that the charges are agreed to separately from the selling price of the tangible personal property sold and the](https://www.pdfsearch.io/img/f9678dd03193f07976b0a914213af07e.jpg) | Add to Reading ListSource URL: tax.illinois.govLanguage: English - Date: 2014-11-17 16:48:18
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93![ST[removed]GIL[removed]MISCELLANEOUS The Department does not consider the viewing and downloading of text and similar data over the Internet to be the transfer of tangible personal property. See 86 Ill. Adm. Code 130. ST[removed]GIL[removed]MISCELLANEOUS The Department does not consider the viewing and downloading of text and similar data over the Internet to be the transfer of tangible personal property. See 86 Ill. Adm. Code 130.](https://www.pdfsearch.io/img/efe29ec67584ed2dfe7f8b53af561fc7.jpg) | Add to Reading ListSource URL: tax.illinois.govLanguage: English - Date: 2014-11-17 16:48:13
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94![ST[removed]GIL[removed]SERVICE OCCUPATION TAX If no tangible personal property is transferred to the customer, then no Illinois Retailers’ Occupation Tax or Service Occupation Tax would apply. See 86 Ill. Adm. Code ST[removed]GIL[removed]SERVICE OCCUPATION TAX If no tangible personal property is transferred to the customer, then no Illinois Retailers’ Occupation Tax or Service Occupation Tax would apply. See 86 Ill. Adm. Code](https://www.pdfsearch.io/img/1ccb1dd71b93cbf97464f7f2cbcbf83c.jpg) | Add to Reading ListSource URL: tax.illinois.govLanguage: English - Date: 2014-11-17 16:51:48
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95![ST[removed]GIL[removed]SERVICE OCCUPATION TAX The Service Occupation Tax is a tax imposed on the tangible personal property transferred incident to sales of service. See 86 Ill. Adm. Code[removed] – [removed]This is ST[removed]GIL[removed]SERVICE OCCUPATION TAX The Service Occupation Tax is a tax imposed on the tangible personal property transferred incident to sales of service. See 86 Ill. Adm. Code[removed] – [removed]This is](https://www.pdfsearch.io/img/ed932228659b647c4b7082a2cf0a6e09.jpg) | Add to Reading ListSource URL: tax.illinois.govLanguage: English - Date: 2014-11-17 16:48:59
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96![ST[removed]GIL[removed]CONSTRUCTION CONTRACTORS When an in-state supplier makes a sale to a combination contractor/retailer of tangible personal property that will be incorporated into realty located in Illinois, the ST[removed]GIL[removed]CONSTRUCTION CONTRACTORS When an in-state supplier makes a sale to a combination contractor/retailer of tangible personal property that will be incorporated into realty located in Illinois, the](https://www.pdfsearch.io/img/0c576fb2e6edf30431a31653c559768d.jpg) | Add to Reading ListSource URL: tax.illinois.govLanguage: English - Date: 2014-11-17 16:48:57
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97![ST[removed]GIL[removed]SERVICE OCCUPATION TAX The Service Occupation Tax is a tax imposed upon servicemen engaged in the business of making sales of service in this State, based upon the tangible personal property tra ST[removed]GIL[removed]SERVICE OCCUPATION TAX The Service Occupation Tax is a tax imposed upon servicemen engaged in the business of making sales of service in this State, based upon the tangible personal property tra](https://www.pdfsearch.io/img/05e55c5359647945b46a367f7df08bc8.jpg) | Add to Reading ListSource URL: tax.illinois.govLanguage: English - Date: 2014-11-17 16:48:12
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98![ST[removed]GIL[removed]USE TAX Under the Use Tax Act, persons who purchase tangible personal property from out-of-State retailers, and either ship or bring that property into Illinois incur Use Tax Liability. The purc ST[removed]GIL[removed]USE TAX Under the Use Tax Act, persons who purchase tangible personal property from out-of-State retailers, and either ship or bring that property into Illinois incur Use Tax Liability. The purc](https://www.pdfsearch.io/img/3c4a95508ced23404b4ceec8a8bc6e7b.jpg) | Add to Reading ListSource URL: tax.illinois.govLanguage: English - Date: 2014-11-17 16:48:37
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99![ST[removed]GIL[removed]SALE OF SERVICE Under the Service Occupation Tax Act, servicemen are taxed on tangible personal property transferred as an incident to sales of service. See 86 Ill. Adm. Code[removed]This is a ST[removed]GIL[removed]SALE OF SERVICE Under the Service Occupation Tax Act, servicemen are taxed on tangible personal property transferred as an incident to sales of service. See 86 Ill. Adm. Code[removed]This is a](https://www.pdfsearch.io/img/0db1eec0cf2e5bf5695bb2dfc7bcd784.jpg) | Add to Reading ListSource URL: tax.illinois.govLanguage: English - Date: 2014-11-17 16:51:53
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100![ST[removed]GIL[removed]CONSTRUCTION CONTRACTORS In Illinois, construction contractors are deemed end users of tangible personal property purchased for incorporation into real property. See 86 Ill. Adm. Code[removed]. ST[removed]GIL[removed]CONSTRUCTION CONTRACTORS In Illinois, construction contractors are deemed end users of tangible personal property purchased for incorporation into real property. See 86 Ill. Adm. Code[removed].](https://www.pdfsearch.io/img/36807c8afa5ccc1833a41676a0c39296.jpg) | Add to Reading ListSource URL: tax.illinois.govLanguage: English - Date: 2014-11-17 16:48:14
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