Illinois Administrative Code
Title 86 - REVENUE
Part 390 - METRO EAST MASS TRANSIT DISTRICT USE TAX
Section 390.120 - Effective Date
Universal Citation: 86 IL Admin Code ยง 390.120
Current through Register Vol. 48, No. 38, September 20, 2024
When a given Metro East Mass Transit District Use Tax goes into effect, it applies to purchases made on or after the effective date of the ordinance imposing the tax. For this purpose, the date of the purchase is deemed to be the date of the delivery of the property to the purchaser. The same rule applies when determining the effective date of an increase or decrease in the rate of a Metro East Mass Transit District Use Tax.
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