Illinois Administrative Code (Last Updated: March 27, 2024) |
TITLE86. REVENUE |
PART150. USE TAX |
SUBPARTF. SPECIAL INFORMATION FOR TAXABLE USERS |
§150.730. Direct Reporting of Use Tax to Department by Registered Retailers
Latest version.
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If the user who must remit the Use Tax directly to the Department is also a registered retailer either under the Retailers' Occupation Tax Act or under the Use Tax Act, he shall (except in the case of motor vehicles, watercraft, aircraft, or implements of husbandry or special mobile equipment for which such user intends to apply for an optional title, which are to be reported separately) report the Use Tax information in the space provided for that purpose on the return which he files as a retailer.
(Source: Amended at 24 Ill. Reg. 10728, effective July 7, 2000)