Illinois Compiled Statutes
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35 ILCS 171/2
(35 ILCS 171/2)
As used in this Act:
(a) "Agreement" means the Streamlined Sales and Use Tax Agreement as
amended and adopted on January 27, 2001.
(b) "Certified Automated System" means software certified jointly by the
states that are signatories to the Agreement to calculate the tax imposed by
each jurisdiction on a transaction, determine the amount of tax to remit to the
appropriate state, and maintain a record of the transaction.
(c) "Certified Service Provider" means an agent certified jointly by the
states that are signatories to the Agreement to perform all of the seller's
sales tax functions.
(d) "Person" means an individual, trust, estate, fiduciary, partnership,
limited liability company, limited liability partnership, corporation, or any
other legal entity.
(e) "Sales Tax" means the tax levied under the Service Occupation Tax Act
115/) and the Retailers' Occupation Tax Act (35 ILCS 120/). "Sales tax" also
sales tax levied under the Home Rule Municipal Retailers' Occupation Tax Act
5/8-11-1), the Non-Home Rule Municipal Retailers' Occupation Tax Act (65 ILCS
5/8-11-1.3), the Non-Home Rule Municipal Service Occupation Tax Act (65 ILCS
5/8-11-1.4), the Home Rule Municipal Service Occupation Tax (65 ILCS 5/8-11-5),
Rule County Retailers' Occupation Tax Law (55 ILCS 5/5-1006), the Special
Occupation Tax for Public Safety, Public Facilities, Mental Health, Substance Abuse, or Transportation Law (55 ILCS 5/5-1006.5), the Home Rule County
Service Occupation Tax Law (55 ILCS 5/5-1007), subsection (b) of the Rock
Island County Use and
Occupation Tax Law (55 ILCS 5/5-1008.5(b)), the Metro East Mass Transit
Retailers' Occupation Tax (70 ILCS 3610/5.01(b)), the Metro East Mass Transit
Service Occupation Tax (70 ILCS 3610/5.01(c)), the Regional Transportation
Retailers' Occupation Tax (70 ILCS 3615/4.03(e)), the Regional Transportation
Service Occupation Tax (70 ILCS 3615/4.03(f)), the County Water Commission
Retailers' Occupation Tax (70 ILCS 3720/4(b)), or the County Water Commission
Service Occupation Tax (70 ILCS 3720/4(c)).
(f) "Seller" means any person making sales of personal property or
(g) "State" means any state of the United States and the District of
(h) "Use tax" means the tax levied under the Use Tax Act (35 ILCS 105/) and
Service Use Tax Act (35 ILCS 110/). "Use tax" also means any local use tax
under the Home Rule Municipal Use Tax Act (65 ILCS 5/8-11-6(b)), provided that
State and the municipality have entered into an agreement that provides for
administration of the tax by the State.
(Source: P.A. 100-1167, eff. 1-4-19.)