Ill. Admin. Code tit. 86, § 380.115 - Jurisdictional Questions

If the Service Occupation Tax on a transaction is being remitted to the Department by the serviceman, the serviceman shall also pay Metro East Mass Transit district Service Occupation Tax to the Department on the same transaction if such serviceman's place of business is located in the district. This is true whether the serviceman bought the property in Illinois or outside Illinois.

Notes

Ill. Admin. Code tit. 86, § 380.115

Amended at 15 Ill. Reg. 6299, effective April 11, 1991

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.


No prior version found.