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Code · Illinois · Chapter 35 — REVENUE · Act 638

Sec. 50. Home service provider required to obtain and maintain customer's place of primary use.

130 words·~1 min read·/il/chapter-35/act-638/50

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Sec. 50. Home service provider required to obtain and maintain customer's place of primary use. A home service provider shall be responsible for obtaining and maintaining the customer's place of primary use, as defined in this Act. Subject to Section 60, and if the home service provider's reliance on information provided by its customer is in good faith, a taxing jurisdiction shall:
(1)allow a home service provider to rely on the applicable residential or business street address supplied by the home service provider's customer; and
(2)not hold a home service provider liable for any additional taxes, charges, or fees based on a different determination of the place of primary use for taxes, charges, or fees that are customarily passed on to the customer as a separate itemized charge.
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