| Section | Name |
|---|
|
150 | Table of Contents |
|
150.101 | Description of the Tax |
|
150.105 | Rate and Base of Tax |
|
150.110 | How to Compute Depreciation |
|
150.115 | How to Determine Effective Rate |
|
150.120 | Effective Date of New Taxes |
|
150.125 | Relation of Use Tax to Retailers' |
|
150.130 | Accounting for the Tax |
|
150.135 | How to Avoid Paying Tax on Use Tax Collected From the Purchaser |
|
150.201 | General Definitions |
|
150.301 | Cross References |
|
150.305 | Effect of Limitation that Purchase Must be at Retail From a Retailer to be Taxable |
|
150.306 | Interim Use and Demonstration Exemptions |
|
150.310 | Exemptions to Avoid Multi-State Taxation |
|
150.311 | Commercial Distribution Fee Sales Tax Exemption |
|
150.315 | Non-resident Exemptions |
|
150.320 | Meaning of "Acquired Outside This State" |
|
150.325 | Charitable, Religious, Educational and Senior Citizens Recreational Organizations as Buyers |
|
150.330 | Governmental Bodies as Buyers |
|
150.331 | Persons Who Lease Tangible Personal Property to Exempt Hospitals |
|
150.332 | Persons Who Lease Tangible Personal Property to Governmental Bodies |
|
150.335 | Game or Game Birds Purchased at Game Breeding and Hunting Areas or Exotic Game Hunting Areas |
|
150.336 | Fuel Brought into Illinois in Locomotives |
|
150.337 | Food, Drugs, Medicines and Medical Appliances When Purchased for Use by a Person Receiving Medical Assistance Under the Illinois Public Aid Code |
|
150.340 | Manufacturing Machinery and Equipment; Production Related Tangible Personal Property; Department Determination of Amount of Exemption |
|
150.401 | Collection of the Tax by Retailers From Users |
|
150.405 | Tax Collection Brackets |
|
150.410 | Tax Collection Brackets for a 2-1/4% Rate of Tax (Repealed) |
|
150.415 | Tax Collection Brackets for a 2-1/2% Rate of Tax (Repealed) |
|
150.420 | Tax Collection Brackets for a 2-3/4% Rate of Tax (Repealed) |
|
150.425 | Tax Collection Brackets for a 3% Rate of Tax (Repealed) |
|
150.430 | Tax Collection Brackets for a 3-1/8% Rate of Tax (Repealed) |
|
150.435 | Tax Collection Brackets for a 3-1/4% Rate of Tax (Repealed) |
|
150.440 | Tax Collection Brackets for a 3-1/2% Rate of Tax (Repealed) |
|
150.445 | Tax Collection Brackets for a 3-3/4% Rate of Tax (Repealed) |
|
150.450 | Tax Collection Brackets for a 4% Rate of Tax (Repealed) |
|
150.455 | Tax Collection Brackets for a 4-1/8% Rate of Tax (Repealed) |
|
150.460 | Tax Collection Brackets for a 4-1/4% Rate of Tax (Repealed) |
|
150.465 | Tax Collection Brackets for a 4-1/2% Rate of Tax (Repealed) |
|
150.470 | Tax Collection Brackets for a 4-3/4% Rate of Tax (Repealed) |
|
150.475 | Tax Collection Brackets for a 5% Rate of Tax (Repealed) |
|
150.480 | Tax Collection Brackets for a 5-1/8% Rate of Tax (Repealed) |
|
150.485 | Tax Collection Brackets for a 5-1/4% Rate of Tax (Repealed) |
|
150.490 | Tax Collection Brackets for a 5-1/2% Rate of Tax (Repealed) |
|
150.495 | Tax Collection Brackets for a 5-3/4% Rate of Tax (Repealed) |
|
150.500 | Tax Collection Brackets for a 6% Rate of Tax (Repealed) |
|
150.505 | Optional 1% Schedule (Repealed) |
|
150.510 | Exact Collection of Tax Required When Practicable |
|
150.515 | Prohibition Against Retailers' Representing That He Will Absorb The Tax |
|
150.520 | Display of Tax Collection Schedule |
|
150.525 | Methods for Calculating Tax on Sales of Items Subject to Differing Tax Rates |
|
150.601 | Requirements |
|
150.701 | When and Where to File a Return |
|
150.705 | Use Tax on Items that are Titled or Registered in Illinois |
|
150.710 | Procedure in Claiming Exemption from Use Tax |
|
150.715 | Receipt for Tax or Proof of Exemption Must Accompany Application for Title or Registration |
|
150.716 | Display Certificates for House Trailers |
|
150.720 | Issuance of Title or Registration Where Retailer Fails or Refuses to Remit Tax Collected by Retailer from User |
|
150.725 | Direct Payment of Tax by User to Department on Intrastate Purchase Under Certain Circumstances |
|
150.730 | Direct Reporting of Use Tax to Department by Registered Retailers |
|
150.801 | When Out-of-State Retailers Must Register and Collect Use Tax |
| 150.802 | Trade Show Appearances |
| 150.803 | Wayfair Nexus – Nexus Without Physical Presence
|
150.804
| Marketplace Facilitators
|
|
150.805 | Voluntary Registration by Certain Out-of-State Retailers |
|
150.810 | Incorporation by Reference |
|
150.901 | When and Where to File |
|
150.905 | Deduction for Collecting Tax |
|
150.910 | Incorporation by Reference |
|
150.915 | Itemization of Receipts from Sales and the Tax Among the Different States from Which Sales are Made into Illinois |
|
150.1001 | General Information |
|
150.1101 | General Information |
|
150.1201 | General Information |
|
150.1301 | Users' Records |
|
150.1305 | Retailers' Records |
|
150.1310 | Use of Signs to Prove Collection of Tax as a Separate Item |
|
150.1315 | Consequence of Not Complying with Requirement of Collecting Use Tax Separately From the Selling Price |
|
150.1320 | Incorporation by Reference |
|
150.1401 | Claims for Credit--Limitations--Procedure |
|
150.1405 | Disposition of Credit Memoranda by Holders Thereof |
|
150.1410 | Refunds |
|
150.1415 | Interest |
|
150.A | Tax Collection Brackets |