ILCS » Chapter 35 · Act 110
Illinois Compiled Statutes

35 ILCS 110/1 (2026)

This Act shall be known and may be cited as the "Service Use Tax Act", and the tax imposed by this Act may be referred to as the "Service Use Tax"

✓ current as of May 2026
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(35 ILCS 110/1) (from Ch. 120, par. 439.31)
    Sec. 1. This Act shall be known and may be cited as the "Service Use Tax Act", and the tax imposed by this Act may be referred to as the "Service Use Tax".
(Source: Laws 1961, p. 1757.)

    
Notes of Decisions
Cited in 6 cases, 1997–2011 · leading case: Provena Covenant Med. Ctr. v. Dep't of Revenue, 925 N.E.2d 1131 (Ill. 2010).
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Provena Covenant Med. Ctr. v. Dep't of Revenue, 925 N.E.2d 1131 (Ill. 2010). · cites it 2× “(West 2002)), and service use tax (see 35 ILCS 110/1 et seq. (West 2002)). In addition, the Illinois Attorney General has concluded that the corporation "meets the qualifications of Section 3(a) of `An Act to Regulate Solicitation and Collection of Funds for Charitable Purposes'…”
Wirtz v. Quinn, 2011 IL 111903 (Ill. 2011). “(West 2008)), the Service Use Tax Act ( 35 ILCS 110/1 et seq. (West 2008)), the Service Occupation Tax Act ( 35 ILCS 115/1 et seq.”
Wirtz v. Quinn, 953 N.E.2d 899 (Ill. 2011). “(West 2008)), the Service Use Tax Act (35 ILCS 110/1 et seq. (West 2008)), the Service Occupation Tax Act (35 ILCS 115/1 et seq.”
Inst. of Gas Tech. v. Dep't of Revenue, 683 N.E.2d 484 (Ill. App. Ct. 1997). “(West 1994)), and service use tax (35 ILCS 110/1 et seq. (West 1994)), because it is organized and operated exclusively for educational purposes.”
Provena Covenant Med. Ctr. v. Dep't of Revenue (Ill. 2010). “(West 2002)), and service use tax (see 35 ILCS 110/1 et seq. (West 2002)). In addition, the Illinois Attorney General has concluded that the corporation “meets the qualifications of Section 3(a) of ‘An Act to Regulate Solicitation and Collection of Funds for Charitable Purposes’…”
Inst. of Gas Tech. v. Dep't of Revenue (Ill. App. Ct. 1997). “(West 1994)), and service use tax (35 ILCS 110/1 et seq . (West 1994)), because it is organized and operated exclusively for educational purposes.”
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