Illinois General Assembly - Illinois Compiled Statutes

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35 ILCS 110/3-40

(35 ILCS 110/3-40) (from Ch. 120, par. 439.33-40)

Sec. 3-40.

Collection.

The tax imposed by this Act
shall be collected at the time of purchase in
the manner prescribed by the Department from the user by a serviceman
maintaining a place of business in this State or by a serviceman authorized
by the Department under Section 7 of this Act, and the tax shall be
remitted to the Department as provided in Section 9
of this Act.

The tax imposed by this Act that is not paid to a
serviceman under this Section shall be paid to the Department
directly by any person using the property within this State
as provided in Section 10 of this Act.

If a serviceman collects Service Use Tax measured by receipts or
selling prices that are not subject to Service Use Tax, or if a
serviceman, in collecting Service Use Tax measured by receipts or selling
prices that are subject to tax under this Act, collects more from the
purchaser than the required amount of the Service Use Tax on the transaction,
the purchaser shall have a legal right to claim a refund of that amount
from the serviceman. If, however, that amount is not refunded to the
purchaser for any reason, the serviceman is liable to pay that amount to
the Department. This paragraph does not apply to an amount collected by
the serviceman as Service Use Tax on receipts or selling prices that are
subject to tax under this Act as long as the collection is made in
compliance with the tax collection brackets prescribed by the Department
in its rules and regulations.

(Source: P.A. 91-51, eff. 6-30-99.)