(35 ILCS 115/3) (from Ch. 120, par. 439.103)
Sec. 3.
Tax imposed.
A tax is imposed upon all
persons engaged in the business of
making sales of service (referred to as
"servicemen") on all tangible personal property
transferred as an incident of a sale of service,
including computer software, and including photographs, negatives,
and positives that are the
product of photoprocessing, but not including products of photoprocessing
produced for use in motion pictures for public commercial exhibition.
Beginning January 1, 2001, prepaid telephone calling arrangements shall be
considered tangible personal property subject to the tax imposed under this Act
regardless of the form in which those arrangements may be embodied,
transmitted, or fixed by any method now known or hereafter developed.
(Source: P.A. 91-51, eff. 6-30-99; 91-870, eff. 6-22-00.)
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