Illinois Administrative Code
Title 86 - REVENUE
Part 150 - USE TAX
Subpart C - KINDS OF USES AND USERS NOT TAXED
Section 150.301 - Cross References
Universal Citation: 86 IL Admin Code ยง 150.301
Current through Register Vol. 48, No. 12, March 22, 2024
a) For information concerning the definition of "use", see Section 150.201 of this Part.
b) As was mentioned in Section 150.101 of this Part, the user of tangible personal property is not subject to the Use Tax when the seller of such tangible personal property would not incur Retailers' Occupation Tax liability even though all elements of the sale occurred in Illinois.
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