PART150. USE TAX  


SUBPART A. NATURE OF THE TAX
§ 150.101. Description of the Tax
§ 150.105. Rate and Base of Tax
§ 150.110. How To Compute Depreciation
§ 150.115. How To Determine Effective Rate
§ 150.120. Effective Date of New Taxes
§ 150.125. Relation of Use Tax to Retailers' Occupation Tax
§ 150.130. Accounting for the Tax
§ 150.135. How to Avoid Paying Tax on Use Tax Collected From the Purchaser
SUBPART B. DEFINITIONS
§ 150.201. General Definitions
SUBPART C. KINDS OF USES AND USERS NOT TAXED
§ 150.301. Cross References
§ 150.305. Effect of Limitation that Purchase Must be at Retail From a Retailer to be Taxable
§ 150.306. Interim Use and Demonstration Exemptions
§ 150.310. Exemptions to Avoid Multi-State Taxation
§ 150.311. Commercial Distribution Fee Sales Tax Exemption [Repealed]
§ 150.315. Non-resident Exemptions
§ 150.320. Meaning of "Acquired Outside This State"
§ 150.325. Charitable, Religious, Educational and Senior Citizens Recreational Organizations as Buyers
§ 150.330. Governmental Bodies as Buyers
§ 150.331. Persons Who Lease Tangible Personal Property to Exempt Hospitals
§ 150.332. Persons Who Lease Tangible Personal Property to Governmental Bodies
§ 150.335. Game or Game Birds Purchased at Game Breeding and Hunting Areas or Exotic Game Hunting Areas
§ 150.336. Fuel Brought into Illinois in Locomotives
§ 150.337. Food, Drugs, Medicines and Medical Appliances When Purchased for Use by a Person Receiving Medical Assistance under the Illinois Public Aid Code
§ 150.340. Manufacturing Machinery and Equipment; Production Related Tangible Personal Property; Department Determination of Amount of Exemption [Repealed]
SUBPART D. COLLECTION OF THE USE TAX FROM USERS BY RETAILERS
§ 150.401. Collection of the Tax by Retailers From Users
§ 150.405. Tax Collection Brackets
§ 150.410. Tax Collection Brackets for a 2 1/4% Rate of Tax [Repealed]
§ 150.415. Tax Collection Brackets for a 2 1/2% Rate of Tax [Repealed]
§ 150.420. Tax Collection Brackets for a 2 3/4% Rate of Tax [Repealed]
§ 150.425. Tax Collection Brackets for a 3% Rate of Tax [Repealed]
§ 150.430. Tax Collection Brackets for a 3 1/8% Rate of Tax [Repealed]
§ 150.435. Tax Collection Brackets for a 3 1/4% Rate of Tax [Repealed]
§ 150.440. Tax Collection Brackets for a 3 1/2% Rate of Tax [Repealed]
§ 150.445. Tax Collection Brackets for a 3 3/4% Rate of Tax [Repealed]
§ 150.450. Tax Collection Brackets for a 4% Rate of Tax [Repealed]
§ 150.455. Tax Collection Brackets for a 4 1/8% Rate of Tax [Repealed]
§ 150.460. Tax Collection Brackets for a 4 1/4% Rate of Tax [Repealed]
§ 150.465. Tax Collection Brackets for a 4 1/2% Rate of Tax [Repealed]
§ 150.470. Tax Collection Brackets for a 4 3/4% Rate of Tax [Repealed]
§ 150.475. Tax Collection Brackets for a 5% Rate of Tax [Repealed]
§ 150.480. Tax Collection Brackets for a 5 1/8% Rate of Tax [Repealed]
§ 150.485. Tax Collection Brackets for a 5 1/4% Rate of Tax [Repealed]
§ 150.490. Tax Collection Brackets for a 5 1/2% Rate of Tax [Repealed]
§ 150.495. Tax Collection Brackets for a 5 3/4% Rate of Tax [Repealed]
§ 150.500. Tax Collection Brackets for a 6% Rate of Tax [Repealed]
§ 150.505. Optional 1% Schedule [Repealed]
§ 150.510. Exact Collection of Tax Required When Practicable
§ 150.515. Prohibition Against Retailer's Representing That He Will Absorb The Tax
§ 150.520. Display of Tax Collection Schedule [Repealed]
§ 150.525. Methods for Calculating Tax on Sales of Items Subject to Differing Tax Rates
SUBPART E. RECEIPT FOR THE TAX
§ 150.601. Requirements
SUBPART F. SPECIAL INFORMATION FOR TAXABLE USERS
§ 150.701. When and Where to File a Return
§ 150.705. Use Tax on Items that are Titled or Registered in Illinois
§ 150.710. Procedure in Claiming Exemption from Use Tax
§ 150.715. Receipt for Tax or Proof of Exemption Must Accompany Application for Title or Registration
§ 150.716. Display Certificates for House Trailers
§ 150.720. Issuance of Title or Registration Where Retailer Fails or Refuses to Remit Tax Collected by Retailer from User
§ 150.725. Direct Payment of Tax by User to Department on Intrastate Purchase Under Certain Circumstances
§ 150.730. Direct Reporting of Use Tax to Department by Registered Retailers
SUBPART G. REGISTRATION OF OUT-OF-STATE RETAILERS
§ 150.801. When Out-of-State Retailers Must Register and Collect Use Tax
§ 150.802. Trade Show Appearances
§ 150.803. Wayfair Nexus – Nexus Without Physical Presence
§ 150.804. Marketplace Facilitators
§ 150.805. Voluntary Registration by Certain Out-of-State Retailers
§ 150.810. Incorporation by Reference
SUBPART H. RETAILERS' RETURNS
§ 150.901. When and Where to File
§ 150.905. Deduction for Collecting Tax
§ 150.910. Incorporation by Reference
§ 150.915. Itemization of Receipts from Sales and the Tax Among the Different States from Which Sales are Made into Illinois
SUBPART I. PENALTIES, INTEREST, STATUTE OF LIMITATIONS AND ADMINISTRATIVE PROCEDURES
§ 150.1001. General Information
SUBPART J. TRADED-IN PROPERTY
§ 150.1101. General Information
SUBPART K. INCORPORATION OF ILLINOIS RETAILERS' OCCUPATION TAX REGULATIONS BY REFERENCE
§ 150.1201. General Information
SUBPART L. BOOKS AND RECORDS
§ 150.1301. Users' Records
§ 150.1305. Retailers' Records
§ 150.1310. Use of Signs to Prove Collection of Tax as a Separate Item
§ 150.1315. Consequence of Not Complying with Requirement of Collecting Use Tax Separately From the Selling Price
§ 150.1320. Incorporation by Reference
SUBPART M. CLAIMS TO RECOVER ERRONEOUSLY PAID TAX
§ 150.1401. Claims for Credit – Limitations – Procedure
§ 150.1405. Disposition of Credit Memoranda by Holders Thereof
§ 150.1410. Refunds
§ 150.1415. Interest
§ 150.TABLE A. Tax Collection Brackets
SOURCE: Adopted August 1, 1955; amended at 4 Ill. Reg. 24, p. 553, effective June 1, 1980; amended at 5 Ill. Reg. 5351, effective April 30, 1981; amended at 5 Ill. Reg. 11072, effective October 6, 1981; codified at 6 Ill. Reg. 9326; amended at 8 Ill. Reg. 3704, effective March 12, 1984; amended at 8 Ill. Reg. 7278, effective May 11, 1984; amended at 8 Ill. Reg. 8623, effective June 5, 1984; amended at 11 Ill. Reg. 6275, effective March 20, 1987; amended at 14 Ill. Reg. 6835, effective April 19, 1990; amended at 15 Ill. Reg. 5861, effective April 5, 1991; emergency amendment at 16 Ill. Reg. 14889, effective September 9, 1992, for a maximum of 150 days; amended at 17 Ill. Reg. 1947, effective February 2, 1993; amended at 18 Ill. Reg. 1584, effective January 13, 1994; amended at 20 Ill. Reg. 7019, effective May 7, 1996; amended at 20 Ill. Reg. 16224, effective December 16, 1996; amended at 22 Ill. Reg. 21670, effective November 25, 1998; amended at 24 Ill. Reg. 10728, effective July 7, 2000; amended at 25 Ill. Reg. 953, effective January 8, 2001; emergency amendment at 25 Ill. Reg. 1821, effective January 16, 2001, for a maximum of 150 days; amended at 25 Ill. Reg. 5059, effective March 23, 2001; amended at 25 Ill. Reg. 6540, effective May 3, 2001; amended at 25 Ill. Reg. 10937, effective August 13, 2001; amended at 26 Ill. Reg. 971, effective January 15, 2002; amended at 26 Ill. Reg. 9902, effective June 24, 2002; amended at 27 Ill. Reg. 1607, effective January 15, 2003; emergency amendment at 27 Ill. Reg. 11209, effective July 1, 2003, for a maximum of 150 days; emergency expired November 27, 2003; emergency amendment at 28 Ill. Reg. 15266, effective November 3, 2004, for a maximum of 150 days; emergency expired April 1, 2005; amended at 29 Ill. Reg. 7079, effective April 26, 2005; emergency amendment at 32 Ill. Reg. 8806, effective May 29, 2008, for a maximum of 150 days; emergency expired October 25, 2008; amended at 32 Ill. Reg. 17554, effective October 24, 2008; amended at 32 Ill. Reg. 19149, effective December 1, 2008; amended at 38 Ill. Reg. 20022, effective October 1, 2014; amended at 39 Ill. Reg. 11085, effective July 21, 2015; amended at 40 Ill. Reg. 13471, effective September 12, 2016; amended at 42 Ill. Reg. 15446, effective July 27, 2018; emergency amendment at 42 Ill. Reg. 17247, effective September 11, 2018, for a maximum of 150 days; emergency expired February 7, 2019; amended at 42 Ill. Reg. 23143, effective November 29, 2018; amended at 43 Ill. Reg. 13333, effective November 1, 2019; emergency amendment at 44 Ill. Reg. 383, effective December 23, 2019, for a maximum of 150 days; emergency expired May 20, 2020; emergency amendment at 44 Ill. Reg. 577, effective December 27, 2019, for a maximum of 150 days; emergency expired May 24, 2020; amended at 44 Ill. Reg. 14002, effective August 11, 2020; amended at 44 Ill. Reg. 14744, effective August 26, 2020.

Notation

AUTHORITY: Implementing the Use Tax Act [35 ILCS 105] and authorized by Section 2505-90 of the Civil Administrative Code of Illinois [20 ILCS 2505].