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.