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(35 ILCS 110/10)
(from Ch. 120, par. 439.40)
Where property is acquired as an incident to the purchase of a
service from a serviceman for use in this State by a purchaser who did not
pay the tax herein imposed to the serviceman, and who does not file returns
with the Department as a serviceman under Section 9 of this Act, such
purchaser (by the last day of the month following the calendar month in
which such purchaser makes any payment upon the selling price of such
property) shall, except as hereinafter provided in this Section, file a
return with the Department and pay the tax upon that portion of the selling
price so paid by the purchaser during the preceding calendar month. Such
return shall be filed on a form prescribed by the Department and shall
contain such information as the Department may reasonably require.
When a purchaser pays a tax herein imposed directly to the Department,
the Department (upon request therefor from such purchaser) shall issue an
appropriate receipt to such purchaser showing that he has paid such tax to
the Department. Such receipt shall be sufficient to relieve the purchaser
from further liability from the tax to which such receipt may refer.
A user who is liable to pay Service Use Tax directly to the Department
only occasionally and not on a frequently recurring basis, and who is not
required to file returns within the Department as a serviceman under
Section 9 of this Act, or as a serviceman under the "Service
Occupation Tax Act", or as a retailer or user under the "Use Tax Act",
or as a retailer under the "Retailers' Occupation Tax Act", need not
register with the Department. However, if such a user has a frequently
recurring direct Service Use Tax liability to pay to the Department, such
user shall be required to register with the Department on forms prescribed
by the Department and to obtain and display a certificate of registration
from the Department. In that event, all of the provisions of Section 9 of
this Act concerning the filing of regular monthly, quarterly or annual tax
returns and all of the provisions of Section 2a of the "Retailers'
Occupation Tax Act" concerning the requirements for registrants to post
bond or other security with the Department, as the provisions of such
sections now exist or may hereafter be amended, shall apply to such users
to the same extent as if such provisions were included herein.
(Source: P.A. 91-51, eff. 6-30-99.)