(35 ILCS 115/5) (from Ch. 120, par. 439.105)
Sec. 5.
Every supplier maintaining a place of business in this State and
making sales of tangible personal property for the purpose of resale as an
incident to the sales of service taxable under this Act (whether those
sales are made within or without this State) shall, when
collecting the tax as provided in Section 3-40 of this Act from
the serviceman, give to the serviceman (if demanded by the serviceman) a
receipt for the tax in the manner and form prescribed by
the Department. The receipt shall be sufficient to relieve the
serviceman from further liability for the tax to which the
receipt may refer. Each supplier shall list with the Department
the names and addresses of all of his or her agents operating in
this State and the location of any and all of his or her distribution
or sales houses, offices, or other places of business in this State.
(Source: P.A. 86-1475.)
|