What are some examples of use tax liability?

This liability may result when 

  • Illinois consumers or businesses purchase tangible personal property at retail from out-of-state, unregistered retailers for use in Illinois without paying tax to the retailer or
  • Illinois businesses withdraw tangible personal property from their sales inventories for their own use. In this instance, at the time the item was purchased, the business would not have paid tax to the vendor because it purchased the item for resale purposes.

If you have additional inquiries, you may submit them to the Questions, Comments, or Request form.