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TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE PART 330 REGIONAL TRANSPORTATION AUTHORITY SERVICE OCCUPATION TAX SECTION 330.105 REGISTRATION AND RETURNS
Section 330.105 Registration and Returns
a) A serviceman's registration under the Service Occupation Tax Act [35 ILCS 115] or the Retailers' Occupation Tax Act [35 ILCS 120] is sufficient for the purposes of Section 4.03(f) of the Regional Transportation Authority Act. No special registration for the Regional Transportation Authority Service Occupation Tax is required.
b) The information required for the Regional Transportation Authority Service Occupation Tax may be furnished on the taxpayer's Service Occupation Tax return form.
(Source: Amended at 49 Ill. Reg. 3232, effective February 26, 2025) |