(35 ILCS 110/5) (from Ch. 120, par. 439.35)
Sec. 5.
Every serviceman maintaining a place of business in this State
and making sales of service involving the incidental transfer of property
for use in this State (whether those sales are made within or
without this State) shall, when collecting the tax as provided in Section
3-40 of this Act from the purchaser, give to the purchaser (if
demanded by the purchaser) a receipt for the tax in the
manner and form prescribed by the Department. The receipt
shall be sufficient to relieve the purchaser from further liability for the
tax to which the receipt may refer. Each serviceman
shall list with the Department the names and addresses of all of his
or her agents operating in this State and the location of any and all
of his or her distribution or sales houses, offices, or other
places of business in this State.
(Source: P.A. 86-1475.)
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