Ill. Admin. Code tit. 86, § 160.135 - Serviceman's Return
a) Every
serviceman required or authorized to collect the Service Use Tax must file a
return each month by the twentieth day of the month covering the preceding
calendar month except when the serviceman is authorized to file tax returns on
a quarterly or annual basis as hereinafter provided. The Department has
combined the Service Use Tax return form, the Service Occupation Tax return
form and the Use Tax return with the Retailers' Occupation Tax return form.
On and after January 1, 2018, with respect to servicemen whose annual
gross receipts average $20,000 or more, all returns required to be filed
pursuant to the Act shall be filed electronically. Servicemen
who demonstrate that they do not have access to the Internet or demonstrate
hardship in filing electronically may petition the Department to waive the
electronic filing requirement. Beginning on October 1, 2002, a taxpayer who has
a tax liability in the amount set forth in subsection (b) of Section 2505-210
of the Department of Revenue Law shall make all payments required by rules of
the Department by electronic funds transfer. [35 ILCS
110/9 ]
b) Where the sale of service is made under a
conditional sales contract, or under any other form of sale wherein the payment
of the principal sum, or a part thereof, is extended beyond the close of the
return period for which the return is filed, the serviceman, in collecting the
tax, may collect, for each return period, only the tax applicable to that part
of the selling price actually received during such return period.
c) In the serviceman's regular return, each
serviceman shall also include the total amount of Service Use Tax due upon the
selling price or cost price of tangible personal property transferred by him as
an incident to a sale of service. Such serviceman shall remit the amount of
such tax to the Department when filing such return.
d) In general, the provisions of Subpart D of
the Service Occupation Tax (86 Ill. Adm. Code 140) (including the provisions
pertaining to quarterly and annual tax returns, but not the provisions
pertaining to annual information returns) shall apply to returns of servicemen
under the Service Use Tax Act.
e)
The serviceman who collects the Service Use Tax from a purchaser and who
remits, as Service Use Tax, the amount so collected is allowed to deduct the
1.75 % collection allowance or $5 per calendar year, whichever is greater, in
the same manner as is allowed under 86 Ill. Adm. Code
150.905.The discount
under this subsection is not allowed for the 1.25 % portion of
taxes paid on aviation fuel that is subject to the revenue use requirements of
49 U.S.C.
47107(b) and
49 U.S.C.
47133. The discount allowed under
this subsection is allowed only for returns that are filed in the
manner required by the Act. [35 ILCS 110/9
] Where a purchaser from a serviceman, however, does not pay the Service Use
Tax to the serviceman, but pays it to the Department, that purchaser is not
allowed to deduct any amount as a collection allowance.
Notes
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