Part 150 - Use Tax

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150.410 Tax Collection Brackets for a 2-1/4% Rate of Tax (Repealed)
150.415 Tax Collection Brackets for a 2-1/2% Rate of Tax (Repealed)
150.420 Tax Collection Brackets for a 2-3/4% Rate of Tax (Repealed)
150.425 Tax Collection Brackets for a 3% Rate of Tax (Repealed)
150.430 Tax Collection Brackets for a 3-1/8% Rate of Tax (Repealed)
150.435 Tax Collection Brackets for a 3-1/4% Rate of Tax (Repealed)
150.440 Tax Collection Brackets for a 3-1/2% Rate of Tax (Repealed)
150.445 Tax Collection Brackets for a 3-3/4% Rate of Tax (Repealed)
150.450 Tax Collection Brackets for a 4% Rate of Tax (Repealed)
150.455 Tax Collection Brackets for a 4-1/8% Rate of Tax (Repealed)
150.460 Tax Collection Brackets for a 4-1/4% Rate of Tax (Repealed)
150.465 Tax Collection Brackets for a 4-1/2% Rate of Tax (Repealed)
150.470 Tax Collection Brackets for a 4-3/4% Rate of Tax (Repealed)
150.475 Tax Collection Brackets for a 5% Rate of Tax (Repealed)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
150.803Wayfair Nexus – Nexus Without Physical Presence
​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