Illinois Administrative Code (Last Updated: March 27, 2024) |
TITLE86. REVENUE |
PART190. AUTOMOBILE RENTING USE TAX |
SUBPARTA. 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 |