ILLINOIS REGISTER 10944
09
DEPARTMENT OF REVENUE
NOTICE OF PUBLIC INFORMATION
ST 09-0054-GIL 04/01/2009 The Service Occupation Tax is a tax imposed on tangible
personal property transferred incident to sales of service. See 86 Ill. Adm.
Code Part 140.
ST 09-0063-GIL 04/27/2009 Under the Service Occupation Tax, servicemen are taxed on
tangible personal property transferred incident to a sale of service. See 86
Ill. Adm. Code Part 140.
ST 09-0069-GIL 05/12/2009 If tangible personal property is transferred incident to sales of
service, this will result in either Service Occupation tax liability or Use
Tax liability for the serviceman depending upon his or her activities. See
86 Ill. Adm. Code 140.101.
ST 09-0070-GIL 05/13/2009 This letter concerns tax imposed on tangible personal
property transferred incident to sales of service. See 86 Ill. Adm. Code
Part 140.
ST 09-0072-GIL 05/15/2009 Under the Service Occupation Tax, servicemen are taxed on
tangible personal property transferred incident to a sale of service. See 86
Ill. Adm. Code Part 140.
ST 09-0084-GIL 06/04/2009 Under the Service Occupation Tax, servicemen are taxed on
tangible personal property transferred incident to a sale of service. See 86
Ill. Adm. Code Part 140.
TELECOMMUNICATIONS EXCISE TAX
ST 09-0065-GIL 04/29/2009 Telecommunications purchased, used, or sold by a provider of
Internet access to provide Internet access are subject to the federal
moratorium on state-imposed telecommunications taxes. See 47 USC §
151 note.
ST 09-0066-GIL 04/29/2009 The Telecommunications Excise Tax is imposed upon the act
or privilege of originating or receiving intrastate or interstate
telecommunications in Illinois at the rate of 7% of the gross charges for
such telecommunications purchased at retail from retailers. See 35 ILCS
630/1 et seq.
