Illinois Administrative Code
Title 86 - REVENUE
Part 180 - AUTOMOBILE RENTING OCCUPATION TAX
Subpart D - INCORPORATION BY REFERENCE
Section 180.145 - Incorporation of Certain Retailers' Occupation Tax Regulations
Universal Citation: 86 IL Admin Code ยง 180.145
Current through Register Vol. 48, No. 38, September 20, 2024
The substance and provisions of the Illinois Retailers' Occupation Tax Regulations cited in this Part are incorporated herein by reference and are made a part hereof.
a) For purposes of this incorporation, references in the incorporated Retailers' Occupation Tax Regulations to:
1) persons engaged in the business of selling
tangible personal property at retail mean persons engaged in the business of
renting automobiles for periods of one year or less for valuable
consideration;
2) sellers and
retailers mean automobile rentors;
3) users or purchasers mean
rentees;
4) sales or sales at
retail mean automobile rentals under lease terms of one year or less;
and
5) the Retailers' Occupation
Tax Act means the Automobile Renting Occupation Tax Act.
b) On that basis, the following Sections and Subparts of 86 Ill. Adm. Code 130 are incorporated herein:
1)
130.505(a)
2)
130.510
3)
130.515
4)
130.520
5)
130.525
6)
130.530 except that references
to Retailers' Occupation Tax Return Form ST-1 shall mean Automobile Renting
Occupation Tax Return Form ART-1 and except that references to Form ST-2 shall
mean Form ART-2.
7)
130.535(a)
8)
130.545
9) Subpart F except Subsection
130.605(a)(4),
except Subsection 130.605(e)(2)
and except that references to "offers to sell" and "offers or counteroffers to
purchase" shall all mean "offers to rent".
10) Subpart G except for Subsection
130.701(e) and
except for Section 130.740.
11) Subpart H except for the reference to
services in Subsection
130.810(a) and
except for the reference to resale number in Subsection
130.810(c). In
addition, the reference to exemptions from Retailers' Occupation Tax in
Subsection 130.810(a)
means exemptions from Automobile Renting Occupation Tax and references to
"sale(s) for resale" and "resell" in Section
130.810 mean "automobile
rental(s) for re-rental under lease terms of one year or less" and
"re-rent".
12) Subpart I except for
those provisions in Section
130.905(a) and
(b) which refer to interest being due at less
than 2% per month.
13) Subpart
J
14) Subpart K
15) Subpart L
16) Subpart M
17) Subpart O
18) Subpart P except for Section
130.1605
19) Subpart Q
20) Subpart R
21)
130.2005(e)(2) and (f) through
(s) except that reference to suppliers of
nonprofit organizations shall mean persons who rent automobiles to nonprofit
organizations under lease terms of one year or less.
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