| Section |
Name |
|
190
|
Table of Contents |
|
190.101
|
Description, Rate and Base of the Tax |
|
190.105
|
Relation of Automobile Renting Use Tax to Automobile Renting Occupation Tax |
|
190.110
|
Collection of the Tax from Rentees by Automobile Rentors Maintaining a Place of Business in This State |
|
190.115
|
Accounting for the Tax |
|
190.120
|
How to Avoid Paying Tax on Automobile Renting Use Tax Collected from the Rentee |
|
190.125
|
Exemptions to Avoid Multi-State Transactions |
|
190.130
|
Non-Resident Exemptions |
|
190.135
|
Meaning of "Rented Outside This State" |
|
190.140
|
Exempt Rentees |
|
190.145
|
Receipt |
|
190.150
|
How the Tax is Paid |
|
190.155
|
Procedure to Obtain Letter Ruling Documenting Exemption |
|
190.160
|
When Out-of-State Rentors Must Register to Collect Automobile Renting Use Tax |
|
190.165
|
Voluntary Registration by Out-of-State Rentors |
|
190.170
|
When and Where to File |
|
190.175
|
Incorporation of Certain Sections of 86 Ill. Adm. Code |