TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 160 SERVICE USE 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 Section 160.101 Nature of the Tax Section 160.105 Definitions Section 160.110 Kinds of Uses And Users Not Taxed Section 160.111 Commercial Distribution Fee Sales Tax Exemption (Repealed) Section 160.115 Collection Of The Service Use Tax By Servicemen Section 160.116 Persons Who Lease Tangible Personal Property to Exempt Hospitals Section 160.117 Persons Who Lease Tangible Personal Property to Governmental Bodies Section 160.120 Receipt For The Tax (Repealed) Section 160.125 Special Information For Users Section 160.130 Registration Of Servicemen Section 160.135 Serviceman's Return Section 160.136 Books and Records Section 160.140 Penalties, Interest, Statute of Limitations and Administrative Procedures Section 160.145 Incorporation Of Illinois Service Occupation Tax Regulations By Reference Section 160.150 Claims To Recover Erroneously Paid Tax – Limitations – Procedures Section 160.151 Verified Credit Section 160.155 Disposition Of Credit Memoranda By Holders Thereof Section 160.160 Refunds Section 160.165 Interest Section 160.170 Applicability of Regulations By Reference Section 160.175 Applicability of Retailers' Occupation Tax Act and Uniform Penalty and Interest Act

AUTHORITY: Implementing the Service Use Tax Act [35 ILCS 110] and authorized by Section 2505-100 of the Civil Administrative Code of Illinois. (Department of Revenue Law) [20 ILCS 2505/2505-100].

SOURCE: Adopted May 21, 1962; codified at 6 Ill. Reg. 9326; amended at 8 Ill. Reg. 8619, effective June 5, 1984; amended at 11 Ill. Reg. 5322, effective March 17, 1987; amended at 11 Ill. Reg. 9963, effective May 8, 1987; amended at 13 Ill. Reg. 9399, effective June 6, 1989; amended at 15 Ill. Reg. 5845, effective April 5, 1991; amended at 18 Ill. Reg. 1557, effective January 13, 1994; amended at 20 Ill. Reg. 7015, effective May 7, 1996; amended at 20 Ill. Reg. 16219, effective December 16, 1996; amended at 24 Ill. Reg. 8135, effective May 26, 2000; amended at 25 Ill. Reg. 5015, effective March 23, 2001; amended at 26 Ill. Reg. 4929, effective March 15, 2002; amended at 27 Ill. Reg. 822, effective January 3, 2003; emergency amendment at 27 Ill. Reg. 11216, effective July 1, 2003, for a maximum of 150 days; emergency expired November 27, 2003; emergency amendment at 28 Ill. Reg. 15275, effective November 3, 2004, for a maximum of 150 days; emergency expired April 1, 2005; amended at 29 Ill. Reg. 7088, effective April 26, 2005; amended at 38 Ill. Reg. 20034, effective October 1, 2014; amended at 46 Ill. Reg. 18861, effective November 1, 2022; amended at 48 Ill. Reg. 10710, effective July 2, 2024.