Illinois Administrative Code
Title 86 - REVENUE
Part 150 - USE TAX
Subpart A - NATURE OF THE TAX
Section 150.125 - Relation of Use Tax to Retailers' Occupation Tax
Universal Citation: 86 IL Admin Code ยง 150.125
Current through Register Vol. 48, No. 12, March 22, 2024
The Use Tax Act complements the Retailers' Occupation Tax Act. That is why the Use Tax is restricted to cases in which the property is purchased at retail from a retailer.
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