Ill. Admin. Code tit. 86, § 190.180 - Administration and Enforcement

a) The Department shall have full power to administer and enforce the Automobile Renting Occupation Use Tax ; to collect all taxes, penalties and interest due; to dispose of taxes, penalties and interest so collected in the manner provided, and to determine all rights to credit memoranda or refunds arising on account of the erroneous payment of tax, penalty or interest. In the administration of, and compliance with, the Automobile Renting Use Tax , the Department and persons who are subject to the Automobile Renting Use Tax shall have the same rights, remedies, privileges, immunities, powers and duties, and be subject to the same conditions, restrictions, limitations, penalties and definitions of terms, and employ the same modes of procedure, as are prescribed in Sections 2, 3 through 3-80, 4, 6, 7, 8, 9 (except provisions relating to transaction returns, electronic filing of returns, and quarter monthly payments), 10, 11, 12, 12a, 12b, 13, 14, 15, 19, 20, 21 and 22 of the Use Tax Act, and are not inconsistent with this Section, as fully as if those provisions were set forth herein. [35 ILCS 155/4 ]

b) The taxes imposed by Section 4 of the Automobile Renting Use Tax Act do not apply to any amounts paid or received for peer-to-peer car sharing, as defined in Section 5 of the Car-Sharing Program Act [815 ILCS 312], or the privilege of sharing a shared vehicle through a car-sharing program, as defined in Section 5 of the Car-Sharing Program Act, if the shared vehicle owner paid applicable taxes upon the purchase of the automobile. As used in this subsection, "applicable taxes" means, with respect to vehicles purchased in Illinois, the retailers' occupation tax levied under the Retailers' Occupation Tax Act or the use tax levied under the Use Tax Act. "Applicable taxes", with respect to vehicles not purchased in Illinois, refers to the sales, use, excise, or other generally applicable tax that is due upon the purchase of a vehicle in the jurisdiction in which the vehicle was purchased. Notwithstanding any law to the contrary, the car-sharing program shall have the right to rely on the shared vehicle owner's response and to be held legally harmless for such reliance.

Notes

Ill. Admin. Code tit. 86, § 190.180

Added at 49 Ill. Reg. 7684, effective 5/19/2025