(35 ILCS 110/3d) (from Ch. 120, par. 439.33d)
Sec. 3d.
(1) Except as provided in paragraph (2) of this Section, the
selling price of each item of tangible personal property transferred
incident to a sale of service may be stated as a distinct item by the
serviceman to the service customer and the tax imposed by this Act shall
when collected be stated as a distinct item separate and apart from the
selling price of the tangible personal property. If the selling price of
each item of tangible personal property transferred incidental to a sale of
service is not stated as a separate item on the serviceman's billing to the
service customer, then the tax imposed by this Act shall be based on 50% of
the serviceman's entire billing to the service customer.
(2) When a serviceman contracts to design, develop and produce special
order machinery or equipment, the tax imposed by this Act shall be based on
the serviceman's cost price of the tangible personal property transferred
incident to the completion of the contract.
(Source: P.A. 91-51, eff. 6-30-99.)
|