Ill. Admin. Code tit. 86 § 280.105

Current through Register Vol. 48, No. 49, December 6, 2024

Section 280.105 - Registration and Returns

a) A serviceman's registration under the Service Occupation Tax Act (Ill. Rev. Stat. 1989, ch. 120, pars. 439.101 et seq.) or the Retailers' Occupation Tax Act (Ill. Rev. Stat. 1989, ch. 120, pars. 440 et seq.) is sufficient for the purposes of the Home Rule Municipal Service Occupation Tax Act. No special registration for any municipality's Home Rule Service Occupation Tax is required.

b) The information required for the Home Rule Municipal Service Occupation Taxes shall be furnished on the taxpayer's Illinois Service Occupation Tax return form.

Ill. Admin. Code tit. 86, § 280.105

Amended at 15 Ill. Reg. 6290 effective April 11, 1991