Ill. Admin. Code tit. 86, pt. 125 - RENTAL PURCHASE AGREEMENT OCCUPATION AND USE TAX

  1. § 125.100 - Nature of the Tax
  2. § 125.105 - Definitions
  3. § 125.110 - Taxes Imposed
  4. § 125.115 - Nontaxable Transactions
  5. § 125.120 - Returns and Payment of Tax
  6. § 125.125 - Registration of Merchants
  7. § 125.130 - Revocation of Certificates of Registration
  8. § 125.135 - Books and Records
  9. § 125.140 - Penalties and Interest
  10. § 125.145 - Administration and Enforcement

Notes

Ill. Admin. Code tit. 86, pt. 125
Adopted at 48 Ill. Reg. 6047, effective 4/2/2024.

AUTHORITY: Implementing the Rental Purchase Agreement Occupation and Use Tax Act [35 ILCS 180 ] and authorized by Section 40 of the Rental Purchase Agreement Occupation and Use Tax Act and Sections 2505-790 and 2505-795 of the Civil Administrative Code Illinois (Department of Revenue Law) [20 ILCS 2505 ].

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