PUB-113-SOT, Overview of Service Occupation Tax (SOT)
Information
Title
PUB-113-SOT, Overview of Service Occupation Tax (SOT)
Description
The focus of this publication is for persons who transfer tangible personal property (TPP) incident to a sale of service (Servicepersons) and who have a physical presence in Illinois or meet the $100,000 Tax Remittance Threshold..