Illinois Compiled Statutes
35 ILCS 115/1 (2026)
This Act shall be known and may be cited as the "Service Occupation Tax Act", and the tax imposed by this Act may be referred to as the "Service Occupation Tax"
✓ current as of May 2026
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(35 ILCS 115/1)
(from Ch. 120, par. 439.101)
Sec. 1.
This Act shall be known and may be cited as the "Service Occupation
Tax Act", and the tax imposed by this Act may be referred to as the
"Service Occupation Tax".
(Source: Laws 1961, p. 1745.)
Notes of Decisions
Cited in 12
cases, 1995–2011 · leading case: Provena Covenant Med. Ctr. v. Dep't of Revenue, 925 N.E.2d 1131 (Ill. 2010).
Provena Covenant Med. Ctr. v. Dep't of Revenue, 925 N.E.2d 1131 (Ill. 2010). “(West 2002)), service occupation tax (see 35 ILCS 115/1 et seq. (West 2002)), use tax (see 35 ILCS 105/1 et seq.”
Wirtz v. Quinn, 2011 IL 111903 (Ill. 2011). “(West 2008)), the Service Occupation Tax Act ( 35 ILCS 115/1 et seq. (West 2008)), and the Retailers' Occupation Tax Act ( 35 ILCS 120/1 et seq.”
Wirtz v. Quinn, 953 N.E.2d 899 (Ill. 2011). “(West 2008)), the Service Occupation Tax Act (35 ILCS 115/1 et seq. (West 2008)), and the Retailers' Occupation Tax Act (35 ILCS 120/1 et seq.”
Vill. of Itasca v. Vill. of Lisle, 817 N.E.2d 160 (Ill. App. Ct. 2004). “While it was located in Itasca, Environetx generated substantial tax income for the municipality, which received percentages of the company's state sales tax payments under the Service Occupation Tax Act (35 ILCS 115/1 et seq. (West 2002)) and the Retailers' Occupation Tax Act…”
Inst. of Gas Tech. v. Dep't of Revenue, 683 N.E.2d 484 (Ill. App. Ct. 1997). “(West 1994)), service occupation tax (35 ILCS 115/1 et seq. (West 1994)), and service use tax (35 ILCS 110/1 et seq.”
New Heights Recovery & Power, LLC v. Bower, 806 N.E.2d 1156 (Ill. App. Ct. 2004). “Plaintiffs argue the 1996 amendment violates the single-subject rule because the original subject of House Bill 1523, which became Public Act 89 — 448, concerned the Service Occupation Tax Act (35 ILCS 115/1 et seq. (West 1996)). See 89th Ill.”
Soho Club, Inc. v. Dep't of Revenue, 645 N.E.2d 1060 (Ill. App. Ct. 1995). “) This places service providers in parity with retailers "to the extent they transfer tangible personal property to the ultimate consumer as an incident to the sale of the service.” (Mel-Park Drugs, Inc.”
H.D., Ltd. v. Dep't of Revenue, 696 N.E.2d 1163 (Ill. App. Ct. 1998). “Plaintiff next contends that the Department’s decision that plaintiff owed ROT deficiencies for its interior landscaping activities was erroneous because when it was engaged in those activities plaintiff was subject to an SOT under the Service Occupation Tax Act (SOT Act) (35…”
Vill. of Itasca v. Vill. of Lisle, 352 Ill. App. 3d 847 (Ill. App. Ct. 2004). “While it was located in Itasca, Environetx generated substantial tax income for the municipality, which received percentages of the company’s state sales tax pay-merits under the Service Occupation Tax Act (35 ILCS 115/1 et seq. (West 2002)) and the Retailers’ Occupation Tax Act…”
Provena Covenant Med. Ctr. v. Dep't of Revenue (Ill. 2010). “(West 2002)), service occupation tax (see 35 ILCS 115/1 et seq. (West 2002)), use tax (see 35 ILCS 105/1 et seq.”
New Heights Recovery & Power, LLC v. Bower (Ill. App. Ct. 2004). “Plaintiffs argue the 1996 amendment violates the single-subject rule because the original subject of House Bill 1523, which became Public Act 89-448, concerned the Service Occupation Tax Act (35 ILCS 115/1 et seq. (West 1996)). See 89th Ill.”
Inst. of Gas Tech. v. Dep't of Revenue (Ill. App. Ct. 1997). “(West 1994)), service occupation tax (35 ILCS 115/1 et seq . (West 1994)), and service use tax (35 ILCS 110/1 et seq .”
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