81![ST[removed]GIL[removed]SERVICE OCCUPATION TAX If tangible personal property is transferred incident to the providing of a service, those transfers may result in either Service Occupation Tax liability or Use Tax liabi ST[removed]GIL[removed]SERVICE OCCUPATION TAX If tangible personal property is transferred incident to the providing of a service, those transfers may result in either Service Occupation Tax liability or Use Tax liabi](https://www.pdfsearch.io/img/1a6a136e5824ea340ed8a1710765aa85.jpg) | Add to Reading ListSource URL: tax.illinois.govLanguage: English - Date: 2014-11-17 16:49:01
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82![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 Pa 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 Pa](https://www.pdfsearch.io/img/8637a0aacb1994a64cd624b376be1014.jpg) | Add to Reading ListSource URL: tax.illinois.govLanguage: English - Date: 2014-11-17 16:51:52
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83![ST[removed]PLR[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]PLR[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/dd3753642d255bd7b78f301dd4558ca9.jpg) | Add to Reading ListSource URL: tax.illinois.govLanguage: English - Date: 2014-11-17 16:51:45
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84![ST[removed]GIL[removed]TRADE-INS Under Illinois law, a trade-in credit is available to a retailer when the purchaser trades in tangible personal property of like kind and character as that which is being sold by the r ST[removed]GIL[removed]TRADE-INS Under Illinois law, a trade-in credit is available to a retailer when the purchaser trades in tangible personal property of like kind and character as that which is being sold by the r](https://www.pdfsearch.io/img/105af37a69ea4ce6aba28cc8f976deca.jpg) | Add to Reading ListSource URL: tax.illinois.govLanguage: English - Date: 2014-11-17 16:48:34
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85![ST[removed]GIL[removed]SERVICE OCCUPATION TAX If tangible personal property is transferred incident to sales of service, this will result in either Service Occupation tax liability or Use Tax liability for the service ST[removed]GIL[removed]SERVICE OCCUPATION TAX If tangible personal property is transferred incident to sales of service, this will result in either Service Occupation tax liability or Use Tax liability for the service](https://www.pdfsearch.io/img/be2476f585769fc68059159b9ab253a0.jpg) | Add to Reading ListSource URL: tax.illinois.govLanguage: English - Date: 2014-11-17 16:48:14
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86![ST[removed]GIL[removed]SALE OF SERVICE When the seller and buyer agree upon an alteration or other special service charge separately from the selling price of tangible personal property, the charge for the alteration ST[removed]GIL[removed]SALE OF SERVICE When the seller and buyer agree upon an alteration or other special service charge separately from the selling price of tangible personal property, the charge for the alteration](https://www.pdfsearch.io/img/da20ef1667983ce69d3b6dcf148dce1b.jpg) | Add to Reading ListSource URL: tax.illinois.govLanguage: English - Date: 2014-11-17 16:48:11
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87![ST[removed]GIL[removed]SALE OF SERVICE Where a business provides repair services that are accompanied with the transfer of tangible personal property, such transactions are generally subject to tax liability under the ST[removed]GIL[removed]SALE OF SERVICE Where a business provides repair services that are accompanied with the transfer of tangible personal property, such transactions are generally subject to tax liability under the](https://www.pdfsearch.io/img/4534cafc82fdffe350e3be705f35c4e2.jpg) | Add to Reading ListSource URL: tax.illinois.govLanguage: English - Date: 2014-11-17 16:51:29
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88![ST[removed]GIL[removed]CONSTRUCTION CONTRACTORS Construction contractors who physically incorporate tangible personal property into real estate owned by exempt organizations or governmental entities that hold tax exem ST[removed]GIL[removed]CONSTRUCTION CONTRACTORS Construction contractors who physically incorporate tangible personal property into real estate owned by exempt organizations or governmental entities that hold tax exem](https://www.pdfsearch.io/img/9bb3a8e6dcc613b7d867bae74dc95168.jpg) | Add to Reading ListSource URL: tax.illinois.govLanguage: English - Date: 2014-11-17 16:51:52
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89![ST[removed]GIL[removed]USE TAX The Illinois Use Tax Act imposes a tax on the purchaser by taxing the use of tangible personal property purchased from a retailer. See 35 ILCS[removed]This is a GIL.) December 27, 2012 D ST[removed]GIL[removed]USE TAX The Illinois Use Tax Act imposes a tax on the purchaser by taxing the use of tangible personal property purchased from a retailer. See 35 ILCS[removed]This is a GIL.) December 27, 2012 D](https://www.pdfsearch.io/img/cdef469828aa09b6a324e4b38256720a.jpg) | Add to Reading ListSource URL: tax.illinois.govLanguage: English - Date: 2014-11-17 16:51:43
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90![ST[removed]GIL[removed]SALE OF SERVICE 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 Parts 130 ST[removed]GIL[removed]SALE OF SERVICE 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 Parts 130](https://www.pdfsearch.io/img/a33e19a26d4248383873d595e9e4e9d7.jpg) | Add to Reading ListSource URL: tax.illinois.govLanguage: English - Date: 2014-11-17 16:52:04
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