PART190. AUTOMOBILE RENTING USE TAX  


SUBPART A. NATURE OF THE TAX
§ 190.101. Description, Rate and Base of the Tax
§ 190.105. Relation of Automobile Renting Use Tax to Automobile Renting Occupation Tax
§ 190.110. Collection of the Tax from Rentees by Automobile Rentors Maintaining a Place of Business in This State
§ 190.115. Accounting for the Tax
§ 190.120. How to Avoid Paying Tax on Automobile Renting Use Tax Collected from the Rentee
SUBPART B. EXEMPT AUTO RENTING USES AND AUTO RENTEES NOT SUBJECT TO THE TAX
§ 190.125. Exemptions to Avoid Multi-State Transactions
§ 190.130. Non-Resident Exemptions
§ 190.135. Meaning of "Rented Outside This State"
§ 190.140. Exempt Rentees
SUBPART C. RECEIPT FOR THE TAX
§ 190.145. Receipt
SUBPART D. INFORMATION CONCERNING PAYMENT OF THE AUTOMOBILE RENTING USE TAX
§ 190.150. How the Tax is Paid
§ 190.155. Procedure to Obtain Letter Ruling Documenting Exemption
SUBPART E. REGISTRATION OF OUT-OF-STATE RENTORS
§ 190.160. When Out-of-State Rentors Must Register to Collect Automobile Renting Use Tax
§ 190.165. Voluntary Registration by Out-of-State Rentors
SUBPART F. RENTORS' RETURNS
§ 190.170. When and Where to File
SUBPART G. INCORPORATION BY REFERENCE
§ 190.175. Incorporation of Certain Sections of 86 Ill. Adm. Code
SOURCE: Adopted at 9 Ill. Reg. 13098, effective August 12, 1985; amended at 16 Ill. Reg. 4867, effective March 12, 1992; amended at 25 Ill. Reg. 8329, effective June 22, 2001.

Notation

AUTHORITY: Implementing the Automobile Renting Occupation and Use Tax Act [35 ILCS 155] and authorized by Section 2505-25 of the Civil Administrative Code of Illinois [20 ILCS 2505/2505-25].