Illinois Administrative Code (Last Updated: February 21, 2024) |
TITLE86. REVENUE |
PART130. RETAILERS' OCCUPATION TAX |
SUBPARTA. NATURE OF TAX |
§ 130.101. Character and Rate of Tax |
§ 130.105. Responsibility of Trustees, Receivers, Executors or Administrators |
§ 130.110. Occasional Sales |
§ 130.111. Sale of Used Motor Vehicles, Aircraft, or Watercraft by Leasing or Rental Business |
§ 130.115. Habitual Sales |
§ 130.120. Nontaxable Transactions |