Part 180 - AUTOMOBILE RENTING OCCUPATION TAX
- Subpart A - NATURE OF THE TAX (§ 180.101 to 180.115)
- Subpart B - GROSS RECEIPTS, AUTHORIZED DEDUCTIONS AND NON-TAXABLE TRANSACTIONS (§ 180.120 to 180.135)
- Subpart C - RETURNS (§ 180.140)
- Subpart D - INCORPORATION BY REFERENCE (§ 180.145)
AUTHORITY: Implementing the Automobile Renting Occupation and Use Tax Act [35 ILCS 155 ] and authorized by Section 2505-25 of the Civil Administrative Code of Illinois [20 ILCS 2505/2505-25 ].
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.