(35 ILCS 120/2-55) (from Ch. 120, par. 441-55)
Sec. 2-55.
Serviceman transfer.
Tangible personal property
purchased by a serviceman, as defined in Section 2 of the Service
Occupation Tax Act, is subject to the tax imposed by this Act when
purchased for transfer by the serviceman incidental to completion of a
maintenance agreement.
(Source: P.A. 91-51, eff. 6-30-99.)
|