Part 150 - USE TAX

  1. Subpart A - NATURE OF THE TAX (§ 150.101 to 150.135)
  2. Subpart B - DEFINITIONS (§ 150.201)
  3. Subpart C - KINDS OF USES AND USERS NOT TAXED (§ 150.301 to 150.340)
  4. Subpart D - COLLECTION OF THE USE TAX FROM USERS BY RETAILERS (§ 150.401 to 150.525)
  5. Subpart E - RECEIPT FOR THE TAX (§ 150.601)
  6. Subpart F - SPECIAL INFORMATION FOR TAXABLE USERS (§ 150.701 to 150.730)
  7. Subpart G - REGISTRATION OF OUT-OF-STATE RETAILERS (§ 150.801 to 150.810)
  8. Subpart H - RETAILERS' RETURNS (§ 150.901 to 150.915)
  9. Subpart I - PENALTIES, INTEREST, STATUTE OF LIMITATIONS AND ADMINISTRATIVE PROCEDURES (§ 150.1001)
  10. Subpart J - TRADED-IN PROPERTY (§ 150.1101)
  11. Subpart K - INCORPORATION OF ILLINOIS RETAILERS' OCCUPATION TAX REGULATIONS BY REFERENCE (§ 150.1201)
  12. Subpart L - BOOKS AND RECORDS (§ 150.1301 to 150.1320)
  13. Subpart M - CLAIMS TO RECOVER ERRONEOUSLY PAID TAX (§ 150.1401 to 150.1415)

Notes

Adopted August 1, 1955; amended at 4 Ill. Reg. 24, p. 553, effective June 1, 1980; amended at 5 Ill. Reg. 5351, effective April 30, 1981; amended at 5 Ill. Reg. 11072, effective October 6, 1981; codified at 6 Ill. Reg. 9326; amended at 8 Ill. Reg. 3704, effective March 12, 1984; amended at 8 Ill. Reg. 7278, effective May 11, 1984; amended at 8 Ill. Reg. 8623, effective June 5, 1984; amended at 11 Ill. Reg. 6275, effective March 20, 1987; amended at 14 Ill. Reg. 6835, effective April 19, 1990; amended at 15 Ill. Reg. 5861, effective April 5, 1991; emergency amendment at 16 Ill. Reg. 14889, effective September 9, 1992, for a maximum of 150 days; amended at 17 Ill. Reg. 1947, effective February 2, 1993; amended at 18 Ill. Reg. 1584, effective January 13, 1994; amended at 20 Ill. Reg. 7019, effective May 7, 1996; amended at 20 Ill. Reg. 16224, effective December 16, 1996; amended at 22 Ill. Reg. 21670, effective November 25, 1998; amended at 24 Ill. Reg. 10728, effective July 7, 2000; amended at 25 Ill. Reg. 953, effective January 8, 2001; emergency amendment at 25 Ill. Reg. 1821, effective January 16, 2001, for a maximum of 150 days; amended at 25 Ill. Reg. 5059, effective March 23, 2001; amended at 25 Ill. Reg. 6540, effective May 3, 2001; amended at 25 Ill. Reg. 10937, effective August 13, 2001; amended at 26 Ill. Reg. 971, effective January 15, 2002; amended at 26 Ill. Reg. 9902, effective June 24, 2002; amended at 27 Ill. Reg. 1607, effective January 15, 2003; emergency amendment at 27 Ill. Reg. 11209, effective July 1, 2003, for a maximum of 150 days; emergency expired November 27, 2003; emergency amendment at 28 Ill. Reg. 15266, effective November 3, 2004, for a maximum of 150 days; emergency expired April 1, 2005; amended at 29 Ill. Reg. 7079, effective April 26, 2005; emergency amendment at 32 Ill. Reg. 8806, effective May 29, 2008, for a maximum of 150 days; emergency expired October 25, 2008; amended at 32 Ill. Reg. 17554, effective October 24, 2008; amended at 32 Ill. Reg. 19149, effective December 1, 2008.

Amended at 38 Ill. Reg. 20022, effective 10/1/2014 Amended at 39 Ill. Reg. 11085, effective 7/21/2015. Amended at 40 Ill. Reg. 13471, effective 9/12/2016. Amended at 42 Ill. Reg. 15446, effective 7/27/2018. Amended at 42 Ill. Reg. 23143, effective 11/29/2018. Amended at 43 Ill. Reg. 13333, effective 11/1/2019. Emergency amendment at 44 Ill. Reg. 383, effective 12/23/2019, for a maximum of 150 days. Emergency amendment at 44 Ill. Reg. 577, effective 12/27/2019, for a maximum of 150 days. Amended at 44 Ill. Reg. 14002, effective 8/11/2020. Amended at 44 Ill. Reg. 14744, effective 8/26/2020.

AUTHORITY: Implementing the Use Tax Act [35 ILCS 105] and authorized by Section 2505- 90 of the Civil Administrative Code of Illinois [20 ILCS 2505].

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