Illinois Statutes

§ 2-55 — Serviceman transfer

Illinois·Topic GOVERNMENT·Ch. 35 REVENUE·Act 35 ILCS 120/ Retailers' Occupation Tax Act.
Tangible personal property purchased by a serviceman, as defined in Section 2 of the Service Occupation Tax Act, is subject to the tax imposed by this Act when purchased for transfer by the serviceman incidental to completion of a maintenance agreement.

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Legislative History

(Source: P.A. 91-51, eff. 6-30-99.)

Nearby Sections

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