Illinois Administrative Code
Title 86 - REVENUE
Part 150 - USE TAX


Current through Register Vol. 47, No. 52, December 29, 2023

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 ].

Disclaimer: These regulations may not be the most recent version. Illinois may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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