Get the free Title 86 Part 140 Section 140 - tax illinois
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THE SERVICEMAN DOES NOT INCUR SERVICE OCCUPATION TAX LIABILITY WITH RESPECT TO ITEMS TRANSFERRED AS AN INCIDENT TO REPAIRING RECONDITIONING OR REMODELING TANGIBLE PERSONAL PROPERTY BELONGING TO A COMMON CARRIER BY RAIL WHICH TAKES DELIVERY OF THE ITEMS IN ILLINOIS BUT WHICH TRANSPORTS THE ITEMS OR SHARES WITH ANOTHER COMMON CARRIER IN TRANSPORTING THE ITEMS OUT OF ILLINOIS ON A STANDARD UNIFORM BILL OF LADING SHOWING THE SERVICEMAN AS THE SHIPPER OR CONSIGNOR OF THE ITEMS TO A DESTINATION...
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