Ill. Admin. Code tit. 86, § 680.105 - Registration and Returns
a) A
serviceman's registration under the Service Occupation Tax Act [35 ILCS 115 ]
or the Illinois Retailers' Occupation Tax Act [35 ILCS 120 ] is sufficient for
the purposes of the Special County Service Occupation Tax For Public Safety
Law. No special registration for the Special County Service Occupation Tax For
Public Safety is required.
b) The
information required for the Special County Service Occupation Tax For Public
Safety shall be furnished on the taxpayer's Illinois Service Occupation Tax
return form.
c) The provisions of
the Service Occupation Tax Regulations (86 Ill. Adm. Code 140) shall apply to
the tax imposed pursuant to this Part.
Notes
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