SERVICE OCC TAX-PHARMACY

Amends the Service Occupation Tax Act. Provides that, if a pharmacy, pharmacist, or durable medical equipment provider, submits a claim to a third party payer for the sale of covered tangible personal property, then the third-party payer wholly assumes the responsibility of the serviceman to remit the tax to the State for any claim that is paid, reimbursed, or remunerated to the pharmacy, pharmacist, or durable medical equipment provider.