(35 ILCS 110/3-55) (from Ch. 120, par. 439.33-55)
Sec. 3-55.
S.
O. T. nontaxability. If the serviceman would not be
taxable under the Service Occupation
Tax Act despite all elements of his sale of service occurring in
Illinois, then the tax imposed by this Act does not apply to the use in
this State of the property transferred as a necessary incident to the
sale of service.
(Source: P.A. 91-51, eff. 6-30-99.)
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