Ill. Admin. Code tit. 86, § 160.130 - Registration Of Servicemen
a)
A serviceman maintaining a place of business in this State, if required
to register under the Retailers' Occupation Tax Act, or under the Use Tax Act,
or under the Service Occupation Tax Act, need not obtain an additional
Certificate of Registration under this Act, but shall be deemed to be
sufficiently registered by virtue of the serviceman being
registered under the Retailers' Occupation Tax Act, or under the Use Tax Act,
or under the Service Occupation Tax Act. [35 ILCS 110/6
] However, any out-of-State serviceman maintaining a place of business in this
State, if not required to register under the Retailers' Occupation Tax Act, the
Use Tax Act or the Service Occupation Tax Act, must apply to the Department for
a Certificate of Registration on an application form furnished by the
Department.
1)
Each such application
shall be signed and verified and shall state:
A)
the name and social security
number of the applicant;
B)
the address of the
applicant's principal place of business;
C)
the address of the principal place
of business from which he engages in the business of selling tangible personal
property at retail in this State and the addresses of all other places of
business, if any (enumerating such addresses, if any, in a separate list
attached to and made a part of the application), from which he engages in the
business of selling tangible personal property at retail in this
State;
D)
the name
and address of the person or persons who will be responsible for filing returns
and payment of taxes due under this Act;
E)
in the case of a publicly traded
corporation, the name and title of the Chief Financial Officer, Chief Operating
Officer, and any other officer or employee with responsibility for preparing
tax returns under the Act, and, in the case of all other
corporations, the name, title, and social security number of each corporate
officer;
F)
in the
case of a limited liability company, the name, social security number, and FEIN
number of each manager and member; and
G)
such other information as the
Department may reasonably require on form furnished by the Department
.
2)
The application shall contain an acceptance of responsibility signed by
the person or persons who will be responsible for filing returns and payment of
the taxes due under the Act. [35 ILCS
120/2a ]
3) In general, the provisions of Subpart G of
the Retailers' Occupation Tax Regulations (86 Ill. Adm. Code 130) shall apply
to such registration under the Service Use Tax Act.
b) For a definition of "Serviceman
maintaining a place of business in this State", see Section
160.105 of this Part.
c) Every out-of-State serviceman maintaining
a place of business in this State must register and collect Service Use Tax
from service customers, unless such serviceman is authorized to pay Use Tax as
provided in 86 Ill. Adm. Code
140.108.
d) The Department may, in its discretion,
upon application, authorize the collection of the Service Use Tax by any
serviceman not maintaining a place of business within this State within the
meaning of the Service Use Tax Act and Section
160.105 of this Part. Such
serviceman shall be issued, without charge, a permit to collect such tax. When
so authorized, it shall be the duty of such serviceman to collect the tax upon
all tangible personal property sold, to the serviceman's knowledge, as an
incident to a sale of service for use within this State, in the same manner and
subject to the same requirements, as a serviceman maintaining a place of
business within this State. [35 ILCS 110/7 ]
e)
No Certificate of Registration
shall be issued to any person who is in default to the State of Illinois for
moneys due hereunder. [35 ILCS 110/6 ]
f)
The Department has the power,
after notice and an opportunity for a hearing, to revoke a certificate of
registration issued by the Department if the holder of the certificate of
registration fails to file a return, or to pay the tax, fee, penalty, or
interest shown in a filed return, or to pay any final assessment of tax, fee,
penalty, or interest, as required by the Act or any other tax
or fee Act administered by the Department.
g)
The Department may refuse to
issue, reissue, or renew a certificate of registration if a person who is named
as the owner, a partner, a corporate officer, or, in the case of a limited
liability company, a manager or member, of the applicant on the application for
the certificate of registration is or has been named as the owner, a partner, a
corporate officer, or in the case of a limited liability company, a manager or
member, on the application for the certificate of registration of a person that
is in default for moneys due under the Act or any other tax or
fee Act administered by the Department. For purposes of this
subsection, "person" means any natural individual, firm, partnership,
association, joint stock company, joint adventure, public or private
corporation, limited liability company, or a receiver, executor, trustee,
guardian or other representative appointed by order of any court. [20
ILCS 2505/2505/380]
Notes
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