Illinois General Assembly - Illinois Compiled Statutes

Updating the database of the Illinois Compiled Statutes (ILCS) is an ongoing process. Recent laws may not yet be included in the ILCS database, but they are found on this site as Public Acts soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the Guide.

Because the statute database is maintained primarily for legislative drafting purposes, statutory changes are sometimes included in the statute database before they take effect. If the source note at the end of a Section of the statutes includes a Public Act that has not yet taken effect, the version of the law that is currently in effect may have already been removed from the database and you should refer to that Public Act to see the changes made to the current law.

35 ILCS 115/3

(35 ILCS 115/3) (from Ch. 120, par. 439.103)

Sec. 3. Tax imposed.

A tax is imposed upon all
persons engaged in the business of
making sales of service (referred to as
"servicemen") on all tangible personal property
transferred as an incident of a sale of service,
including computer software, and including photographs, negatives,
and positives that are the
product of photoprocessing, but not including products of photoprocessing
produced for use in motion pictures for public commercial exhibition.
Beginning January 1, 2001, prepaid telephone calling arrangements shall be
considered tangible personal property subject to the tax imposed under this Act
regardless of the form in which those arrangements may be embodied,
transmitted, or fixed by any method now known or hereafter developed. Sales of (1) electricity delivered to customers by wire;  (2) natural or artificial gas that is delivered to customers through pipes, pipelines, or mains;  and (3) water that is delivered to customers through pipes, pipelines, or mains are not subject to tax under this Act.  The provisions of this amendatory Act of the 98th General Assembly are declaratory of existing law as to the meaning and scope of this Act.

(Source: P.A. 98-583, eff. 1-1-14.)