Illinois Administrative Code
Title 86 - REVENUE
Part 190 - AUTOMOBILE RENTING USE TAX
- Subpart A - NATURE OF THE TAX
- Subpart B - EXEMPT AUTO RENTING USES AND AUTO RENTEES NOT SUBJECT TO THE TAX
- Subpart C - RECEIPT FOR THE TAX
- Subpart D - INFORMATION CONCERNING PAYMENT OF THE AUTOMOBILE RENTING USE TAX
- Subpart E - REGISTRATION OF OUT-OF-STATE RENTORS
- Subpart F - RENTORS' RETURNS
- Subpart G - INCORPORATION BY REFERENCE
Current through Register Vol. 47, No. 52, December 29, 2023
Adopted at 9 Ill. Reg. 13098, effective August 12, 1985; amended at 16 Ill. Reg. 4867, effective March 12, 1992; amended at 25 Ill. Reg. 8329, effective June 22, 2001.
AUTHORITY: Implementing the Automobile Renting Occupation and Use Tax Act [35 ILCS 155 ] and authorized by Section 2505-25 of the Civil Administrative Code of Illinois [20 ILCS 2505/2505-25 ].
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