Part 190 - Automobile Renting Use Tax

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