Illinois Administrative Code (Last Updated: March 27, 2024) |
TITLE86. REVENUE |
PART190. AUTOMOBILE RENTING USE TAX |
SUBPARTB. EXEMPT AUTO RENTING USES AND AUTO RENTEES NOT SUBJECT TO THE TAX |
§190.135. Meaning of "Rented Outside This State"
Latest version.
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"Rented Outside This State", in addition to its usual and popular meaning, shall include the delivery, by the rentor, outside Illinois, of an automobile rented in Illinois under a lease term of one year or less and delivered by the rentor from a point in this State to a point outside this State.