Illinois Administrative Code (Last Updated: March 27, 2024) |
TITLE86. REVENUE |
PART150. USE TAX |
SUBPARTC. 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 Commercial Distribution Fee Sales Tax Exemption [Repealed] |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and Equipment; Production Related Tangible Personal Property; Department Determination of Amount of Exemption [Repealed] |