Ill. Admin. Code tit. 86, § 150.301 - Cross References
a) For
information concerning the definition of "use", see Section
150.201 of this Part.
b) As was mentioned in Section
150.101 of this Part, the user
of tangible personal property is not subject to the Use Tax when the seller of
such tangible personal property would not incur Retailers' Occupation Tax
liability even though all elements of the sale occurred in Illinois.
Notes
Amended and effective March 12, 1976
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