Illinois Administrative Code
Title 86 - REVENUE
Part 150 - USE TAX
- Subpart A - NATURE OF THE TAX
- Subpart B - DEFINITIONS
- Subpart C - KINDS OF USES AND USERS NOT TAXED
- Subpart D - COLLECTION OF THE USE TAX FROM USERS BY RETAILERS
- Subpart E - RECEIPT FOR THE TAX
- Subpart F - SPECIAL INFORMATION FOR TAXABLE USERS
- Subpart G - REGISTRATION OF OUT-OF-STATE RETAILERS
- Subpart H - RETAILERS' RETURNS
- Subpart I - PENALTIES, INTEREST, STATUTE OF LIMITATIONS AND ADMINISTRATIVE PROCEDURES
- Subpart J - TRADED-IN PROPERTY
- Subpart K - INCORPORATION OF ILLINOIS RETAILERS' OCCUPATION TAX REGULATIONS BY REFERENCE
- Subpart L - BOOKS AND RECORDS
- Subpart M - CLAIMS TO RECOVER ERRONEOUSLY PAID TAX
Adopted August 1, 1955; amended at 4 Ill. Reg. 24, p. 553, effective June 1, 1980; amended at 5 Ill. Reg. 5351, effective April 30, 1981; amended at 5 Ill. Reg. 11072, effective October 6, 1981; codified at 6 Ill. Reg. 9326; amended at 8 Ill. Reg. 3704, effective March 12, 1984; amended at 8 Ill. Reg. 7278, effective May 11, 1984; amended at 8 Ill. Reg. 8623, effective June 5, 1984; amended at 11 Ill. Reg. 6275, effective March 20, 1987; amended at 14 Ill. Reg. 6835, effective April 19, 1990; amended at 15 Ill. Reg. 5861, effective April 5, 1991; emergency amendment at 16 Ill. Reg. 14889, effective September 9, 1992, for a maximum of 150 days; amended at 17 Ill. Reg. 1947, effective February 2, 1993; amended at 18 Ill. Reg. 1584, effective January 13, 1994; amended at 20 Ill. Reg. 7019, effective May 7, 1996; amended at 20 Ill. Reg. 16224, effective December 16, 1996; amended at 22 Ill. Reg. 21670, effective November 25, 1998; amended at 24 Ill. Reg. 10728, effective July 7, 2000; amended at 25 Ill. Reg. 953, effective January 8, 2001; emergency amendment at 25 Ill. Reg. 1821, effective January 16, 2001, for a maximum of 150 days; amended at 25 Ill. Reg. 5059, effective March 23, 2001; amended at 25 Ill. Reg. 6540, effective May 3, 2001; amended at 25 Ill. Reg. 10937, effective August 13, 2001; amended at 26 Ill. Reg. 971, effective January 15, 2002; amended at 26 Ill. Reg. 9902, effective June 24, 2002; amended at 27 Ill. Reg. 1607, effective January 15, 2003; emergency amendment at 27 Ill. Reg. 11209, effective July 1, 2003, for a maximum of 150 days; emergency expired November 27, 2003; emergency amendment at 28 Ill. Reg. 15266, effective November 3, 2004, for a maximum of 150 days; emergency expired April 1, 2005; amended at 29 Ill. Reg. 7079, effective April 26, 2005; emergency amendment at 32 Ill. Reg. 8806, effective May 29, 2008, for a maximum of 150 days; emergency expired October 25, 2008; amended at 32 Ill. Reg. 17554, effective October 24, 2008; amended at 32 Ill. Reg. 19149, effective December 1, 2008.
Amended at 38 Ill. Reg. 20022, effective 10/1/2014
Amended at 39 Ill. Reg. 11085, effective 7/21/2015.
Amended at 40 Ill. Reg. 13471, effective 9/12/2016.
Amended at 42 Ill. Reg. 15446, effective 7/27/2018.
Amended at 42 Ill. Reg. 23143, effective 11/29/2018.
Amended at 43 Ill. Reg. 13333, effective 11/1/2019.
Emergency amendment at 44 Ill. Reg. 383, effective 12/23/2019, for a maximum of 150 days.
Emergency amendment at 44 Ill. Reg. 577, effective 12/27/2019, for a maximum of 150 days.
Amended at 44 Ill. Reg. 14002, effective 8/11/2020.
Amended at 44 Ill. Reg. 14744, effective 8/26/2020.
Amended at 46 Ill. Reg. 18162, effective 10/25/2022.
Amended at 46 Ill. Reg. 18851, effective 11/1/2022.
Amended at 47 Ill. Reg. 2142, effective 1/24/2023.
Amended at 47 Ill. Reg. 5781, effective 4/4/2023.
Amended at 47 Ill. Reg. 6133, effective 4/12/2023.
Amended at 47 Ill. Reg. 6330, effective 4/18/2023.
AUTHORITY: Implementing the Use Tax Act [35 ILCS 105 ] and authorized by Sections 2505-90 and 2505-795 of the Department of Revenue Law [20 ILCS 2505 ].