If the Illinois Service Occupation Tax on a transaction is
being remitted to the Department by the serviceman, the serviceman shall also
pay Home Rule Municipal Service Occupation Tax to the Department on the same
transaction if such serviceman's place of business is located in a Home Rule
municipality which has adopted the Home Rule Municipal Service Occupation Tax.
If a purchase order is accepted outside this State but the tangible personal
property which is sold incident to the sale of service is in the inventory of a
serviceman located within a home rule municipality at the time of its sale (or
is subsequently produced in the home rule municipality) then delivered in
Illinois to the service customer, the place where the property is located at
the time of the sale (or subsequent production in the municipality) will
determine where the seller is engaged in business for Home Rule Municipal
Service Occupation Tax purposes with respect to such sale.
