(35 ILCS 105/3-75)
(from Ch. 120, par. 439.3-75)
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.
(Source: P.A. 91-51, eff. 6-30-99.)