SUBPART A. NATURE OF THE TAX

§ 180.101. Character And Rate Of The Tax

§ 180.105. Responsibility Of Trustees, Receivers, Executors Or Administrators

§ 180.110. Occasional Rental Transactions

§ 180.115. Habitual Rental Transactions

SUBPART B. GROSS RECEIPTS, AUTHORIZED DEDUCTIONS AND NON-TAXABLE TRANSACTIONS

§ 180.120. The Meaning of Gross Receipts

§ 180.125. Authorized Deductions from Gross Receipts

§ 180.130. Nontaxable Transactions

§ 180.135. Rentals for Re-rental

SUBPART C. RETURNS

§ 180.140. Monthly Tax Returns – When Due – Contents

SUBPART D. INCORPORATION BY REFERENCE

§ 180.145. Incorporation of Certain Retailers' Occupation Tax Regulations

SOURCE: Adopted and codified at 7 Ill. Reg. 9397, effective July 25, 1983; amended at 13 Ill. Reg. 9332, effective June 6, 1989; amended at 16 Ill. Reg. 4859, effective March 12, 1992; amended at 24 Ill. Reg. 12063, effective July 28, 2000; amended at 25 Ill. Reg. 8323, effective June 22, 2001; amended at 26 Ill. Reg. 4935, effective March 15, 2002; amended at 38 Ill. Reg. 12934, effective June 9, 2014.