Subchapter S Corporation / Appeals / Brown’s Furniture Inc. / Quill Corp. / /
Currency
USD / /
IndustryTerm
real estate / retail store / retail locations / retail / retail transaction / repair services / Internet website / maintenance services / tangible media / retail customers / retail location / /
Organization
United States Supreme Court / Income Tax Division / Multistate Tax Commission / Legal Services Office / Illinois Department of Revenue / U.S. Securities and Exchange Commission / Department’s Board of Appeals / Department’s Taxpayer Information Division / Board of Appeals / /
Person
Letter Rulings / Code Sec / / /
Position
construction contractor / store manager / contractor / Counsel / sales representative / construction contractor for his or her tax liability / representative / Service Use Tax collector / Private / plumbing contractor / Illinois Service Use Tax collector / General Information Letter / term construction contractor / /
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.