Part 150 - USE TAX
- Subpart A - NATURE OF THE TAX (§§ 150.101 — 150.135)
- Subpart B - DEFINITIONS (§ 150.201)
- Subpart C - KINDS OF USES AND USERS NOT TAXED (§§ 150.301 — 150.340)
- Subpart D - COLLECTION OF THE USE TAX FROM USERS BY RETAILERS (§§ 150.401 — 150.525)
- Subpart E - RECEIPT FOR THE TAX (§ 150.601)
- Subpart F - SPECIAL INFORMATION FOR TAXABLE USERS (§§ 150.701 — 150.730)
- Subpart G - REGISTRATION OF OUT-OF-STATE RETAILERS (§§ 150.801 — 150.810)
- Subpart H - RETAILERS' RETURNS (§§ 150.901 — 150.915)
- Subpart I - PENALTIES, INTEREST, STATUTE OF LIMITATIONS AND ADMINISTRATIVE PROCEDURES (§ 150.1001)
- Subpart J - TRADED-IN PROPERTY (§ 150.1101)
- Subpart K - INCORPORATION OF ILLINOIS RETAILERS' OCCUPATION TAX REGULATIONS BY REFERENCE (§ 150.1201)
- Subpart L - BOOKS AND RECORDS (§§ 150.1301 — 150.1320)
- Subpart M - CLAIMS TO RECOVER ERRONEOUSLY PAID TAX (§§ 150.1401 — 150.1420)