What statutes govern use tax?

Two different tax acts specify how use tax is collected and on what types of sales or transactions use tax is due. The Use Tax Act governs purchases from retailers. It also imposes a tax on a business that removes merchandise that it would have sold but instead uses in its business. The Service Use Tax Act governs merchandise that is transferred as part of a sale of service. See Illinois Administrative Code, Title 86, Parts 150 and 160.

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