TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 140 SERVICE OCCUPATION TAX The General Assembly's Illinois Administrative Code database includes only those rulemakings that have been permanently adopted. This menu will point out the Sections on which an emergency rule (valid for a maximum of 150 days, usually until replaced by a permanent rulemaking) exists. The emergency rulemaking is linked through the notation that follows the Section heading in the menu. View Entire Part SUBPART A: NATURE OF TAX Section 140.101 Basis and Rate of the Service Occupation Tax Section 140.105 Calculation of Tax Incurred by Servicemen – Threshold Determination of Cost Ratio Section 140.106 When Cost Ratio is 35% or Greater, Service Occupation Tax Liability Is Incurred by Servicemen on Their Selling Price Section 140.108 "De Minimis" Servicemen Who Incur Use Tax on Their Cost Price Section 140.109 "De Minimis" Servicemen Who Incur Service Occupation Tax on Their Cost Price Section 140.110 Example of Methods Used by Servicemen to Determine Liability Section 140.115 Occasional Sales to Servicemen by Suppliers (Repealed) Section 140.120 Meaning of Serviceman Section 140.124 Commercial Distribution Fee Sales Tax Exemption Section 140.125 Examples of Nontaxability Section 140.126 Taxation of Food, Drugs and Medical Appliances Section 140.127 Service Provided to Persons Who Lease Tangible Personal Property to Exempt Hospitals Section 140.128 Persons Who Lease Tangible Personal Property to Governmental Bodies Section 140.129 Taxation of Seminar Materials Section 140.130 Suppliers of Printers (Repealed) Section 140.135 Sales of Drugs and Related Items, to or by Pharmacists (Repealed) Section 140.140 Other Examples of Taxable Transactions Section 140.141 Warranty Repairs Section 140.145 Multi-Service Situations SUBPART B: DEFINITIONS Section 140.201 General Definitions SUBPART C: BASE OF THE TAX Section 140.301 Cost Price Section 140.305 Refunds by Serviceman SUBPART D: TAX RETURNS Section 140.401 Monthly Returns When Due – Contents of Returns Section 140.405 Annual Tax Returns Section 140.410 Final Return Section 140.415 Taxpayer's Duty to Obtain Form Section 140.420 Annual Information Returns by Servicemen Section 140.425 Filing of Returns for Serviceman by their Suppliers Under Certain Circumstances Section 140.430 Incorporation by Reference SUBPART E: INTERSTATE COMMERCE Section 140.501 Sales of Service Involving Property Originating in Illinois Section 140.505 Sales of Service Involving Property Originating Outside of Illinois (Repealed) SUBPART F: REGISTRATION UNDER THE SERVICE OCCUPATION TAX ACT Section 140.601 General Information SUBPART G: BOOKS AND RECORDS Section 140.701 Books and Records - Requirements SUBPART H: PENALTIES, INTEREST AND PROCEDURES Section 140.801 General Information SUBPART I: WHEN OPINIONS FROM THE DEPARTMENT ARE BINDING Section 140.901 Written Opinions SUBPART J: COLLECTION OF THE TAX Section 140.1001 Payment of Tax Section 140.1005 Receipt to be Obtained for Tax Payments Section 140.1010 Payment of Tax Directly to the Department (Repealed) Section 140.1015 Itemization of the Tax by Suppliers (Repealed) Section 140.1020 Use of Bracket Chart Section 140.1025 Advertising in Regard to the Tax SUBPART K: TIMELY MAILING TREATED AS TIMELY FILING AND PAYING – MEANING OF DUE DATE WHICH FALLS ON SATURDAY, SUNDAY OR A HOLIDAY Section 140.1101 Filing of Documents with the Department SUBPART L: LEASED PORTIONS OF LESSOR'S BUSINESS SPACE Section 140.1201 When Lessee of Premises May File Return for Leased Department Section 140.1205 When Lessor of Premises Should File Return for Leased Department Section 140.1210 Meaning of "Lessor" and "Lessee" in this Regulation SUBPART M: USE OF EXEMPTION CERTIFICATES Section 140.1301 When Purpose of Serviceman's Purchase is Known (Repealed) Section 140.1305 When Purpose of Serviceman's Purchase is Unknown Section 140.1310 Blanket Percentage Exemption Certificates (Repealed) SUBPART N: CLAIMS TO RECOVER ERRONEOUSLY PAID TAX Section 140.1401 Claims for Credit – Limitations – Procedures Section 140.1405 Disposition of Credit Memoranda by Holders Thereof Section 140.1410 Refunds Section 140.1415 Interest Section 140.1420 Verified Credit SUBPART O: DISCONTINUATION OF A BUSINESS Section 140.1501 Procedures SUBPART P: NOTICE OF SALES OF GOODS IN BULK Section 140.1601 Requirements and Procedures SUBPART Q: POWER OF ATTORNEY Section 140.1701 General Information

AUTHORITY: Implementing the Service Occupation Tax Act [35 ILCS 115] and authorized by Section 2505-100 of the Civil Administrative Code of Illinois [20 ILCS 2505/2505-100].

SOURCE: Adopted May 21, 1962; amended at 3 Ill. Reg. 23, p. 161, effective June 3, 1979; amended at 3 Ill. Reg. 44, p. 198, effective October 19, 1979; amended at 4 Ill. Reg. 24, pp. 526, 536 and 550, effective June 1, 1980; amended at 5 Ill. Reg. 822, effective January 2, 1981; amended at 6 Ill. Reg. 2879, 2883, 2886, 2892, 2895 and 2897, effective March 3, 1982; codified at 6 Ill. Reg. 9326; amended at 9 Ill. Reg. 7941, effective May 14, 1985; amended at 11 Ill. Reg. 14090, effective August 11, 1987; emergency amendment at 12 Ill. Reg. 14419, effective September 1, 1988, for a maximum of 150 days; emergency expired January 29, 1989; amended at 13 Ill. Reg. 9388, effective June 6, 1989; amended at 14 Ill. Reg. 262, effective January 1, 1990; amended at 14 Ill. Reg. 15480, effective September 10, 1990; amended at 15 Ill. Reg. 5834, effective April 5, 1991; amended at 18 Ill. Reg. 1550, effective January 13, 1994; amended at 20 Ill. Reg. 5379, effective March 26, 1996; amended at 20 Ill. Reg. 7008, effective May 7, 1996; amended at 20 Ill. Reg. 16211, effective December 16, 1996; amended at 24 Ill. Reg. 8125, effective May 26, 2000; emergency amendment at 25 Ill. Reg. 1811, effective January 16, 2001, for a maximum of 150 days; amended at 25 Ill. Reg. 4971, effective March 23, 2001; amended at 25 Ill. Reg. 6531, effective May 3, 2001; amended at 26 Ill. Reg. 4905, effective March 15, 2002; amended at 27 Ill. Reg. 812, effective January 3, 2003; emergency amendment at 27 Ill. Reg. 11187, effective July 1, 2003, for a maximum of 150 days; emergency expired November 27, 2003; emergency amendment at 28 Ill. Reg. 15257, effective November 3, 2004, for a maximum of 150 days; emergency expired April 1, 2005; amended at 29 Ill. Reg. 1940, effective January 24, 2005; amended at 29 Ill. Reg. 7070, effective April 26, 2005; amended at 32 Ill. Reg. 13845, effective August 11, 2008; amended at 42 Ill. Reg. 19034, effective October 4, 2018; amended at 43 Ill. Reg. 8889, effective July 30, 2019; amended at 46 Ill. Reg. 18152, effective October 25, 2022; amended at 46 Ill. Reg. 18843, effective November 1, 2022; amended at 47 Ill. Reg. 5251, effective March 21, 2023; amended at 47 Ill. Reg. 5771, effective April 4, 2023; amended at 48 Ill. Reg. 1939, effective January 18, 2024; expedited correction at 48 Ill. Reg. 8132, effective January 18, 2024; amended at 48 Ill. Reg. 14809, effective September 25, 2024.