Illinois Code § 1.05
Illinois Code § 1.05. Reproduced from the official Illinois Compiled Statutes, with a citation summary, verification link, and related provisions.
§ 1.05.
Legislative intent; leases. It is the intent of the General Assembly in enacting this amendatory Act of the 103rd General Assembly to apply the tax imposed under this Act, except as otherwise provided in this Act, to persons engaged in the business of making sales of service (referred to as "servicemen") on all tangible personal property, other than motor vehicles, watercraft, aircraft, and semitrailers, as defined in Section 1-187 of the Illinois Vehicle Code, that are required to be registered with an agency of this State, transferred by lease, as an incident of a sale of service, for leases in effect, entered into, or renewed on or after January 1, 2025. (Source: P.A. 103-592, eff. 1-1-25.)
Source: official Illinois text · Last verified 2026-08-27
At a glance
- Citation: Illinois Compiled Statutes § 1.05
- Jurisdiction: Illinois
- Code: Illinois Compiled Statutes
- Text: transcribed from the official source (verify below)
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Statute text is transcribed from the official Illinois Compiled Statutes. Confirm it against the primary source before relying on it:
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Common questions
What is the source of Illinois Compiled Statutes § 1.05?
The text above is transcribed from the Illinois Compiled Statutes, the codified statutes of Illinois. The official publisher link appears under "Verify the text" on this page.
What subject does Illinois Compiled Statutes § 1.05 address?
It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.
Is Illinois Compiled Statutes § 1.05 still in force?
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