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Illinois Compiled Statutes - Full Text
Illinois Compiled Statutes (ILCS)
Updating the database of the Illinois Compiled Statutes (ILCS) is an ongoing process. Recent laws may not yet be included in the ILCS database, but they are found on this site as Public Acts soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the Guide.
Because the statute database is maintained primarily for legislative drafting purposes, statutory changes are sometimes included in the statute database before they take effect. If the source note at the end of a Section of the statutes includes a Public Act that has not yet taken effect, the version of the law that is currently in effect may have already been removed from the database and you should refer to that Public Act to see the changes made to the current law.
(35 ILCS 185/5-10) Sec. 5-10. Definitions. As used in this Act: "Certified service provider" means an agent certified by the Department to perform the use and occupation tax functions of remote retailers, retailers maintaining a place of business in this State, and servicemen maintaining a place of business in this State, as outlined in the contract between the State and the certified service provider. "Certified automated system" means an automated software system that is certified by the State as meeting all performance and tax calculation standards required by Department rules. "Department" means the Department of Revenue. "Remote retailer" means a retailer as defined in Section 1 of the Retailers' Occupation Tax Act that has an obligation to collect State and local retailers' occupation tax under subsection (b) of Section 2 of the Retailers' Occupation Tax Act. "Retailer maintaining a place of business in this State" has the meaning given to that term in Section 2 of the Use Tax Act. "Retailers' occupation tax" means the tax levied under the Retailers' Occupation Tax Act and all applicable local retailers' occupation taxes collected by the Department in conjunction with the State retailers' occupation tax. "Serviceman maintaining a place of business in this State" has the meaning given to that term in Section 2 of the Service Use Tax Act. "Service occupation tax" means the tax levied under the Service Occupation Tax Act and all applicable local service occupation taxes collected by the Department in conjunction with the State service occupation tax. (Source: P.A. 104-6, eff. 6-16-25.) |