Illinois Administrative Code
Title 86 - REVENUE
Part 650 - COUNTY WATER COMMISSION USE TAX
Section 650.120 - Effective Date

Current through Register Vol. 48, No. 12, March 22, 2024

When a given County Water Commission 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 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 the County Water Commission Use Tax.

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