(35 ILCS 115/3-40) (from Ch. 120, par. 439.103-40)
Sec. 3-40.
Collection.
The tax imposed by this Act
shall be paid to the Department by any serviceman
transferring tangible personal property as an incident to
a sale of service taxable under this Act.
If a serviceman has paid Service Occupation Tax to his or her supplier based
upon the cost price of tangible personal property before January 1,
1990, or in error on or after January 1,
1990, the serviceman, without filing any
formal claims with the Department, shall be allowed to take credit against
his or her Service Occupation Tax liability based upon the selling
price of that
property transferred in the course of providing service to the extent of the
amount of the tax so paid.
If any serviceman collects an amount (however designated) that purports
to reimburse the serviceman for Service Occupation Tax liability
measured by receipts or selling prices that are not subject to Service
Occupation Tax, or if any serviceman, in collecting an amount (however
designated) that purports to reimburse the
serviceman for Service
Occupation Tax liability measured by receipts or selling prices that are
subject to tax under this Act, collects more from the purchaser than the
serviceman's Service Occupation Tax liability in the transaction, the
purchaser shall have a legal right to claim a refund of that amount from
the serviceman. If, however, that amount is not refunded to the
purchaser by a serviceman for any
reason, the supplier or serviceman is liable to pay that amount to the
Department. This paragraph does not apply to an amount collected by the
supplier as Service Occupation Tax, nor to an amount collected by the
serviceman as reimbursement for the serviceman's Service Occupation Tax
liability on receipts or cost prices that are subject to tax under
this Act, as long as the collection is made in compliance with the tax
collection brackets prescribed by the Department in its rules and regulations.
(Source: P.A. 91-51, eff. 6-30-99.)
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