Ill. Admin. Code tit. 86, § 160.125 - Special Information For Users
a) Purchasers incurring Service Use Tax
liability that is not paid to a serviceman authorized or required to collect
the tax (see Section 160.101(g) of
this Part) shall pay the Service Use Tax directly to the Department. Such
remittance to the Department shall be made by the last day of the month
following the month in which the user makes any payment to the serviceman and
shall be accompanied by a return which shall be made on a return form that the
Department will provide on request. On receipt of the tax, the Department will
provide the user with a receipt if demanded by the user, but not
otherwise.
b) In general, the
provisions of Subpart D of the Service Occupation Tax Regulations (86 Ill. Adm.
Code 140) (including the authorization, under some circumstances, for quarterly
tax returns and annual tax returns, but not the requirement of an annual
information return) shall apply to returns of registered users under the
Service Use Tax Act.
c) Also,
registered users under the Service Use Tax Act are subject to the provisions of
Subpart F of the Service Occupation Tax Regulations.
d) If the user who must remit the Service Use
Tax to the Department is registered either under the Retailers' Occupation Tax
Act [35 ILCS 120], the Use Tax Act [35 ILCS 105], the Service Occupation Tax
Act [35 ILCS 115], and the Service Use Tax Act [35 ILCS 110], the user shall
report the Service Use Tax information in the space provided for that purpose
on the return which the user files under any such registration.
e) Since transfers of tangible personal
property by de minimis servicemen who incur Use Tax as described in 86 Ill.
Adm. Code 140.108 do not constitute sale
of service under Section 2(g) of the Service Occupation Tax Act, customers of
such de minimis servicemen do not incur Service Use Tax liability on such
transfers.
Notes
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