TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 140 SERVICE OCCUPATION TAX
SECTION 140.1020 USE OF BRACKET CHART


 

Section 140.1020  Use of Bracket Chart

 

Suppliers who are required to collect the tax from servicemen under the provisions of the Act shall use the applicable tax collection bracket chart as prescribed in Subpart D of the Use Tax Regulations (86 Ill. Adm. Code 150) for the rate of tax or combined taxes which apply to the transaction.

 

(Source:  Amended at 4 Ill. Reg. 24, p. 550, effective June 1, 1980)