Ill. Admin. Code tit. 86, pt. 190 - AUTOMOBILE RENTING USE TAX
- Subpart A - NATURE OF THE TAX (§ 190.101 to 190.120)
- Subpart B - EXEMPT AUTO RENTING USES AND AUTO RENTEES NOT SUBJECT TO THE TAX (§ 190.125 to 190.140)
- Subpart C - RECEIPT FOR THE TAX (§ 190.145)
- Subpart D - INFORMATION CONCERNING PAYMENT OF THE AUTOMOBILE RENTING USE TAX (§ 190.150 to 190.155)
- Subpart E - REGISTRATION OF OUT-OF-STATE RENTORS (§ 190.160 to 190.165)
- Subpart F - RENTORS' RETURNS (§ 190.170)
- Subpart G - INCORPORATION BY REFERENCE (§ 190.175)
Notes
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.
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 ].
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