Statutes, codes, and regulations
Illinois Administrative Code
Title 86 - REVENUEPart 190 - AUTOMOBILE RENTING USE TAX
Subpart A - NATURE OF THE TAX
Section 190.105 - Relation of Automobile Renting Use Tax to Automobile Renting Occupation Tax

Ill. Admin. Code tit. 86 § 190.105

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Current through Register Vol. 49, No. 2, January 10, 2025
Section 190.105 - Relation of Automobile Renting Use Tax to Automobile Renting Occupation Tax

The Automobile Renting Use Tax complements the Automobile Renting Occupation Tax. That is why the Automobile Renting Use Tax is restricted to situations in which automobiles are rented from automobile rentors under lease terms of one year or less.

Ill. Admin. Code tit. 86, § 190.105