Ill. Admin. Code tit. 86, pt. 180 - AUTOMOBILE RENTING OCCUPATION TAX

  1. Subpart A - NATURE OF THE TAX (§ 180.101 to 180.115)
  2. Subpart B - GROSS RECEIPTS, AUTHORIZED DEDUCTIONS AND NON-TAXABLE TRANSACTIONS (§ 180.120 to 180.135)
  3. Subpart C - RETURNS (§ 180.140)
  4. Subpart D - INCORPORATION BY REFERENCE (§ 180.145)

Notes

Ill. Admin. Code tit. 86, pt. 180
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 6/9/2014. Amended at 48 Ill. Reg. 10757, effective 7/2/2024.

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. (Department of Revenue Law) [20 ILCS 2505/2505-25 ].

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