Illinois § 5-10

§ 5-10.

Definitions. As used in this Act: "Certified service provider" means an agent certified by the Department to perform the use and occupation tax functions of remote retailers, retailers maintaining a place of business in this State, and servicemen maintaining a place of business in this State, as outlined in the contract between the State and the certified service provider. "Certified automated system" means an automated software system that is certified by the State as meeting all performance and tax calculation standards required by Department rules. "Department" means the Department of Revenue. "Remote retailer" means a retailer as defined in Section 1 of the Retailers' Occupation Tax Act that has an obligation to collect State and local retailers' occupation tax under subsection (b) of Section 2 of the Retailers' Occupation Tax Act. "Retailer maintaining a place of business in this State" has the meaning given to that term in Section 2 of the Use Tax Act. "Retailers' occupation tax" means the tax levied under the Retailers' Occupation Tax Act and all applicable local retailers' occupation taxes collected by the Department in conjunction with the State retailers' occupation tax. "Serviceman maintaining a place of business in this State" has the meaning given to that term in Section 2 of the Service Use Tax Act. "Service occupation tax" means the tax levied under the Service Occupation Tax Act and all applicable local service occupation taxes collected by the Department in conjunction with the State service occupation tax. (Source: P.A. 104-6, eff. 6-16-25.)