{"data":{"id":"us-il/35-ilcs-120-2-55","jurisdiction":"us-il","citation":"35 ILCS 120/2-55","heading":"Serviceman transfer.","body":"Tangible personal property purchased by a serviceman, as defined in Section 2 of the Service Occupation Tax Act, is subject to the tax imposed by this Act when purchased for transfer by the serviceman incidental to completion of a maintenance agreement.","path":["CHAPTER 35 REVENUE","Retailers' Occupation Tax Act."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=582\u0026ChapterID=8\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:20Z","sha256":"12752e00c602a20e4fbbdba8058024f735020798911deb5536b942df76335158","source_id":"us-il","stale":false,"prev":"us-il/35-ilcs-120-2-54","next":"us-il/35-ilcs-120-2-60"},"notice":"GroundRules: Original legal text. Not legal advice."}